The tariff classification of embroidered motifs andornaments from Panama

NY 861033 April 1, 1991 CLA-2-58:S:N:N3H:351 861033 CATEGORY: Classification TARIFF NO.: 5810.91.00 Ms. Janet K. Marr Route 1, Box 63 Calumet, MI 49913 RE: The tariff classification of embroidered motifs and ornaments from Panama Dear Ms. Marr: In your letter dated February 26, 1991, you requested a classification ruling. You have submitted two samples. One is a small foam filled blue turtle with black applique and orange embroidery. A loop is attached to the upper portion of the ornament for hanging. You state that the item will be used in the U.S. primarily as a Christmas decoration. The second item is an appliqued and embroidered motif (molitas). It is approximately 6 inches x 6 1/2 inches and bears the design of a fish. The design is on several layers of fabric. In addition to applique and embroidery, parts of the upper layers are cut out so that the underneath layers of fabric which are of different colors show through. You state that in the U.S. the molitas will be incorporated into clothing or pillows or that they will be framed. We assume, since you state that the item is primarily cotton, that base fabric is in chief weight of cotton. The applicable subheading for the embroidered motif (molitas) will be 5810.91.00, Harmonized Tariff Schedule of the United States (HTS), which provides for embroidery in the piece, in strips and in motifs, other embroidery, of cotton. The duty rate will be 8.4 percent ad valorem. In order to classify the turtle decoration as a Christmas ornament we need marketing information, brochures, or advertising (catalogues, magazine illustrations) showing that this item will be sold as a Christmas ornament. In addition we would need purchase orders showing that it is a Christmas ornament and any other that evidence you can provide as to how this merchandise will be sold in the U.S. Your samples are being returned as you requested. We have also enclosed a copy of the tariff page for embroidered motifs. You inquire about marking. The embroidered motifs must be marked with a label showing the country of origin. The label must be securely attached so that it will reach the ultimate consumer of the item. 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 Enclosure: