The tariff classification of embroidered fabric from China and Taiwan.

NY D80900 August 7, 1998 CLA-2-58:RR:NC:TA:351 D80900 CATEGORY: Classification TARIFF NO.: 5810.92.9080 Mr. Henry Van WTS Customs Brokerage Co., Inc. 8901 S. La Cienega Blvd., Suite 110 Inglewood, CA 90301-4401 RE: The tariff classification of embroidered fabric from China and Taiwan. Dear Mr. Van: In your letter dated July 24, 1998 you requested a classification ruling on behalf of United American Importers. You have submitted 4 samples of embroidered fabric which are identified as samples numbered 1 through 4. The descriptions of each sample are based upon information which you supplied. You state that sample 1, style D7022, is a 50/50 polyester rayon embroidery on a ground fabric of 100% polyester, and that the ground fabric is a plain weave. Sample 2, style D43083, is stated to be a 70/30 polyester/rayon embroidery on a ground fabric of 100% polyester with a sateen weave. Sample 3, style Y02246, is a 50/50 nylon/rayon embroidery on a ground fabric of 100% nylon which appears to be of, and which you claim to be of, warp knit construction. Sample 4, style Y04320, is a 70/30 polyester/rayon embroidery on a 100% polyester ground fabric which is of sateen construction. The applicable subheading for samples 1, 2 and 4 will be 5810.92.9080, 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; other; other; other. The duty rate, which is predicated upon the construction of the ground fabric, will be 16.2 percent ad valorem. The applicable subheading for sample 3 will be 5810.92.9080, 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; other; other; other. The duty rate, which is predicated upon the construction of the ground fabric, will be 12.4 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 Camille Ferraro at 212- 466-5885. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division