The tariff classification of embroidered fabric from China and Taiwan

NY F81186 January 5, 2000 CLA-2-58:RR:NC:TA:351 F81186 CATEGORY: Classification TARIFF NO.: 5810.92.9080 Ms. Lana Wang Success System Services Ocean Department 7740 E. Garvey Avenue, #D Rosemead, CA 91770 RE: The tariff classification of embroidered fabric from China and Taiwan Dear Ms. Wang: In your letter dated December 17, 1999, you requested a tariff classification ruling on behalf of Million Lace & Trim, Inc. You submitted two samples of embroidered fabric, which you refer to as “lace” in your letter. The fabrics are not lace, but embroidered fabric. You gave a detail sheet indicating that the base fabric is 100 percent polyester filament plain-woven fabric, weighing 45 grams per square meter. There are two different embroidery designs, which you submitted. You did not give any identifying style numbers. It is assumed that the width of the embroidered fabrics does not exceed 225 centimeters. The applicable subheading for the embroidered fabrics will be 5810.92.9080, Harmonized Tariff Schedule of the United States (HTS), which provides for embroidery in the piece, other embroidery, of man-made fibers, other, other, other. The rate of duty will be 15.7 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 212-637-7086. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division