The tariff classification of an embroidered motif from China.

NY K81802 January 2, 2004 CLA-2-58:RR:NC:TA:352 K81802 CATEGORY: Classification TARIFF NO.: 5810.92.1000 Mr. James H. Vogland Parkland Design, Inc. P.O. Box 1136 58523 Old Portland Road St. Helens, Oregon 97051 RE: The tariff classification of an embroidered motif from China. Dear Mr. Vogland: In your letter dated November 20, 2003 you requested a tariff classification ruling. The submitted sample, designated as a “Mattress Label”, is an embroidered motif characterized by an elaborate design featuring a coat of arms as well as a registered trademark identifying a mattress construction system. The gold embroidery thread is stitched through two layers of fabric. The top layer is a 100% polyester woven cut pile fabric. The back layer is a 100% polyester non-woven fabric which functions to increase the stiffness of the item. Your correspondence indicates that this product will be used as a mattress label. 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 4.2 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