The tariff classification of a man-made fiber embroideredpatch from Taiwan or China.

NY 855996 Sep 12 1990 CLA-2-58:S:N:N3H:351 855996 CATEGORY: Classification TARIFF NO.: 5810.92.0040 Mr. Bernard D. Liberati Morris Friedman & Co. 320 Walnut Street Philadelphia, PA 19106-3883 RE: The tariff classification of a man-made fiber embroidered patch from Taiwan or China. Dear Mr. Liberati: In your letter dated August 31, 1990, on behalf of Good Lad, you requested a tariff classification ruling. You have submitted a sample of an embroidered patch which is identified as Item # a. The motif is made of 100% man-made fibers. It is an oval-shaped patch measuring 2 5/8 by 3 5/8 inches, and it is the type of patch that would be sewn on to wearing apparel or hats. The motif is decorated with the animal shapes of a cow, a chicken and a pig design embroidered on to a visible woven ground fabric. The applicable subheading for patch will be 5810.92.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for embroidery in the piece, in strips or in motifs; other embroidery; of man-made fibers; badges, emblems and motifs. The rate of duty will be 8.4 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport