The tariff classification of various badges/emblems, from Korea.

N081835 November 5, 2009 CLA-2-57:OT:RR:NC:TA:350 CATEGORY: Classification TARIFF NO.: 5807.10.2020 Ms. Adrianne K. Pangborn VF Imagewear, Inc. 545 Marriott Drive, Suite 200 Nashville, TN 37214 RE: The tariff classification of various badges/emblems, from Korea. Dear Ms. Pangborn: In your letter which was received October 27, 2009, you requested a tariff classification ruling. You submitted five plastic bags containing a wide assortment of textile badges or patches that are identified with style codes TF0071, TF0072, TF0073, TF124 and TF125, respectively. These badges are all cut to shape and size and are of a twill woven polyester man-made fiber construction. Most of them are in the form of stylized letters but there are a few other shapes as well. These patches have a pressure sensitive adhesive backing which is protected by a release paper and contain a polyurethane plastic coating on their outer surface. According to your correspondence, these patches will be placed on the front of replica baseball jerseys by first removing the paper backing, pressing the patch on to the garment and then sewing to secure the patch in position. While you requested the tariff classification of these patches as depicted by the instant samples (coated), we will not be able to rule on these patches in their uncoated condition without actual samples. The applicable subheading for the product, as depicted by the instant samples, will be 5807.10.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for labels, badges and similar articles of textile materials, in the piece, in strips or cut to shape and size, … other than labels, … of man-made fibers. The rate of duty will be 3.3 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Deborah Walsh at (646) 733-3044. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division