The tariff classification of an embroidered motif from China or Hong Kong.

NY J84334 May 5, 2003 CLA-2-58:RR:NC:TA:352 J84334 CATEGORY: Classification TARIFF NO.: 5810.92.1000 Mr. John A. Schoenig Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP 245 Park Avenue, 33rd Floor New York, NY 10167-3397 RE: The tariff classification of an embroidered motif from China or Hong Kong. Dear Mr. Schoenig: In your letter dated April 29, 2003, on behalf of your client S.L. Danielle, a division of Bernard Chaus, Inc., you requested a tariff classification ruling. The sample is being returned as requested. The submitted sample is a motif characterized by an embroidered floral design. The base fabric is a dyed woven fabric composed of 100% polyester that has been napped on one side. It has been embroidered with stylized flowers and leaves and cut to shape. The motif is designed to be appliqued onto a knit upper body garment as a decorative accent along the border of the garment’s neckline. The applicable subheading for the embroidered motif 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 4.6 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 Alan Tytelman at 646-733-3045. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division