The tariff classification of embroidered polyester felt jacket patches from Hong Kong

NY 868610 November 14, 1991 CLA-2-58:S:N:N3H:351 868610 CATEGORY: Classification TARIFF NO.: 5810.92.0040 Ms. Gail T. Cumins Sharretts, Paley, Carter & Blauvelt, P.C. 67 Broad St. New York, N.Y. 10004 RE: The tariff classification of embroidered polyester felt jacket patches from Hong Kong Dear Ms. Cumins: In your letter dated November 5, 1991 you requested a classification ruling. You have enclosed a sample of an embroidered felt jacket patch, which you indicate is made of polyester fabric. The patch measures approximately 7 inches by 5 inches, and depicts a winged foot superimposed on the letter "P." The edges of the letter, and various details on the wings and the foot, are highlighted with embroidery. The felt material is backed with four layers of thin plastic material, which appear to be for reinforcement purposes. The applicable subheading for the embroidered patch will be 5810.92.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for embroidery in the piece, in strips or motifs, other embroidery, of man-made fibers, badges, emblems and motifs. The duty rate will be 8.4%. Products of Hong Kong which are classified under 5810.92.0040 HTS are not currently subject to quota and visa requirements. 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