The tariff classification of an embroidered Playboy bunnyhead patch from Taiwan.

NY 865187 August 6, 1991 CLA-2-58:S:N:N3H:351-865187 CATEGORY: Classification TARIFF NO.: 5810.92.0040 Mr. Terence Riley Trans-Border Customs Services Building #75, Room 226 JFK International Airport, North Hangar Road Jamaica, N.Y. 11430 RE: The tariff classification of an embroidered Playboy bunny head patch from Taiwan. Dear Mr. Riley: In your letter received in our office on July, 19, 1991, on behalf of Allison Corporation, you requested a tariff classification ruling. You have submitted a sample of an authentic design Playboy bunny head embroidered patch or emblem, style no. 84-0154. It measures approximately 4 by 2 1/2 inches. The face side of the patch is fully embroidered with white rayon threads on the background and black rayon threads on the border, bow tie and eye. There is no visible ground fabric on the face side of the motif; however, the back side, which is covered with a transparent gummed plastic, has been determined to have ground fabric that is slightly visible due to gaps between the embroidery threads. The ground is a plain woven fabric made of 100% polyester fibers. The Playboy emblem is intended to be attached to automobile seat covers. The applicable subheading for the Playboy bunny 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. Customs enforces trademarks and trade names that are recorded with the Value, Special Programs and Admissibility Branch, Office of Regulations and Rulings, in Customs Headquarters. These are published as Trademark Issuances which are sent out to all field offices. The Playboy bunny trademark is registered with Customs by Playboy Enterprises, Inc. A letter certifying that Allison Corporation is the official licensee of Playboy for automotive accessories was submitted with your request for a ruling. 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