The tariff classification of items from China and Taiwan.

N082738 December 3, 2009 CLA-2-61:OT:RR:NC:TA:354 CATEGORY: Classification TARIFF NO.: 6116.93.9400 Ms. Allison Glanville International Dance Supplies Harlequin House Forde Court Forde Road Newton Abbot Devon TQ12 4BT United Kingdom RE: The tariff classification of items from China and Taiwan. Dear Ms. Glanville: In your letter dated October 27, 2009, you requested a tariff classification ruling. The samples submitted will be returned. Item W829C is a pair of adult sized full-fingered gloves constructed of 100% polyester knit satin fabric. The gloves feature fouchettes, side seams, a hemmed bottom, and a wrinkled detail back. The gloves can extend to reach the wearer’s elbows. Item W1050B is a pair of adult sized full-fingered gloves constructed of 100% polyester knit satin fabric. The gloves feature fouchettes, side seams and a hemmed bottom. The gloves can extend to reach the wearer’s elbows. The samples identified as Code T40A “Star Sequin Motif” and Code T43A “Silver Sequin Flower Motifs”, are embroidered appliqués or motifs which are fully covered on the face side with silver sequins surrounded by tiny transparent beads giving the appearance of pearls.There is no visible ground on the face, but the back side has a visible woven ground fabric which is assumed to be made of man-made fibers. The appliqués measure approximately three to six inches across. You state that these motifs should be classified in HTS 5808.90.9000. However, that classification covers labels and badges which are not embroidered.  Heading 5810 covers embroidery in the piece, in strips or in motifs. Chapter Note 6 of Chapter 58 states that "In heading 5810, the expression `embroidery' means, inter alia, embroidery with metal or glass thread on a visible ground of textile fabric, and sewn appliqué work of sequins, beads or ornamental motifs of textile or other materials...." The instant merchandise fits within this definition. Assuming that the woven ground fabric is in chief weight of man-made fibers, the applicable subheading for the beaded and sequined motifs, Codes T40A and T43A, will be 5810.92.1000 (HTSUS), which provides for embroidery in the piece, in strips or in motifs: other embroidery: of man-made fibers: badges, emblems and motifs. However, we cannot provide the applicable duty rate because according to Additional U.S. Note 2, the applicable duty rate would be 4.2%, but in the case of embroidery in the piece not less than the rate which would apply to such product if not embroidered. No information has been provided regarding the underlying woven fabric. To obtain the applicable duty rate, please provide the following information for the underlying fabric: 1. Provide the generic name in English of each fiber in the fabric and indicate its relative weight, treating staple and filament fibers of the same generic fiber as separate materials. For example: 25% staple polyester 24% filament polyester 20% staple acrylic 21% filament polypropylene 10% staple polypropylene. 2. If containing filament yarns indicate whether the yarns are textured or non-textured. 3. Provide the yarn sizes in the warp and filling including the number of plies forming each yarn. 4. Provide the number of single yarns per centimeter in the warp and the number of single yarns per centimeter in the filling. 5. Specify the weave employed in producing the fabric. For example: plain, twill, satin, jacquard, pique, dobby, lappet, etc. 6. Provide the weight of the fabric in grams per square meter. 7. Indicate whether the fabric is unbleached, bleached, dyed a single uniform color, composed of yarns of different colors and/or printed. 8. Indicate whether the fabric has been impregnated, coated, covered or laminated. If so, please specify the material, and whether the impregnation, coating, or covering is visible to the naked eye. We need additional information for item identified as Code T71A “Large Rose on Pin.” Please submit the information described below: Please provide a detailed explanation of the method of construction that states where the polyester and polystyrene material is located on the item, and how the item is assembled. In addition, if one material is coated or covered with the other, state if both surfaces are coated or covered. State these details for the petals and the leaves. If you resubmit your request for a ruling, resubmit the sample with the request. Although the importer lists tariff subheading 9505.90.6000, HTSUS for the articles, gloves are excluded from classification, in chapter 95 per Note 95(1)(u). An artificial flower is not classifiable as festive unless recognized festive, which a rose is not (HRL 950999 noted). Also the appliqué and motif are not classifiable as festive articles. The applicable subheading for Items W829C and W1050B will be 6116.93.9400, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Gloves, mittens and mitts, knitted or crocheted: Other: Of synthetic fibers: Other: Other: With fourchettes. The rate of duty will be 18.6% 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 classification in 9505.90.6000 of these items, contact National Import Specialist Wayne Kessler at 646-733-3026; contact National Import Specialist Maribeth Dunajski regarding the classification of the appliqué or motif ( identified as codes T40A and T43A) at 646-733-3054; contact National Import Specialist Gary Kalus at 646-733-3055 regarding the classification of the pin (identified as code T71A); and National Import Specialist Robert Ivers regarding the classification of the gloves (identified as codes W1050B and W829C) and any other questions in reference to the ruling at 646-733-3054. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division