The tariff classification of an embroidered patch from China

NY A89801 December 3, 1996 CLA-2-:RR:NC:TP:351EG A89801 CATEGORY: Classification TARIFF NO.: 5810.92.1000 Mr. Thomas Staub Interfreight Company 221 Sheridan Blvd. Inwood, N.Y. 11096 RE: The tariff classification of an embroidered patch from China Dear Mr. Staub: In your letter dated November 20, 1996 you requested a tariff classification ruling for your client Concept 3. You have submitted a sample of a 100% polyester embroidered motif. This item has a black surface and grey border displaying large grey letters "c" and "K" with the word "one" in white on the letter "K". The words "Calvin Klein" in grey lettering are printed below the large "c" and "K" letters. The patch is approximately three inches in diameter. The back of the motif has been heavily coated with a substance which will cause the motif to fuse to fabric when heat is applied. You state that the patch is a promotional item for Calvin Klein Cosmetics. The applicable subheading for the embroidered patch will be 5810.92.1000, 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 7.6% percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Jeff Konzet at 212-466-5885. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division