The tariff classification of an embroidered motif used as a mattress label from China.

NY K82592 February 20, 2004 CLA-2-58:RR:NC:TA: 352 K82592 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 used as a mattress label 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 company logo and registered trademark created with embroidery stitches on a polyester woven ground fabric. The embroidery stitches pass through the woven polyester ground fabric and into a non-woven polyester backing fabric providing the embroidered motif with additional stiffness. This product will be sewn onto a mattress and will function as a label identifying the mattress style and the company who produced it. The applicable subheading for the embroidered label 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