us-cbp-cross-rulings-hq-081879•HQ 081879: Tariff classification of beaded embroideries
HQ 081879: Tariff classification of beaded embroideries
us-cbp-cross-rulings-hq-081879HQ 081879: Tariff classification of beaded embroideriesGuidance
Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.
HQ 081879
September 22, 1988
CLA-2 CO:R:C:G 081879 SM 827993
CATEGORY: Classification
TARIFF NO.: 5810.92.0020
Mr. Joe Tam
559 Seventh Avenue #3
San Francisco, CA 94118
RE: Tariff classification of beaded embroideries
Dear Mr. Tam:
Your letter of January 15 to our New York office,
requesting a tariff classification ruling for certain beaded
embroideries to be imported from Hong Kong, has been referred
to this office for reply with regard to classification under
the Harmonized Tariff Schedule of the United States Anno-
tated (HTSUSA).
FACTS:
One sample was submitted. It is a hand-beaded applique,
in the shape of the head of Donald Duck wearing a top hat,
consisting of a combination of beads and sequins of various
colors sewn to nylon organza fabric. It would be used to
decorate a dress, a blouse, or some similar garment.
ISSUE:
How is the beaded and sequined applique classified under
the HTSUSA?
LAW AND ANALYSIS:
Under the Tariff Schedules of the United States, tex-
tile articles with some bead work were considered ornamented
textile articles. If completely covered with beads, however,
they were generally classified as articles of beads or as
articles of personal adornment. The HTSUSA, however, makes no
distinction between ornamented and unornamented textile arti-
cles. The HTSUSA is a new law with new rules for the classi-
fication of imported articles.
-2-
Classification under the HTSUSA is governed by the
General Rules of Interpretation (GRI's). GRI 1 provides that
classification is determined first according to the terms of
the headings of the tariff schedule and any relative section
and chapter notes.
Heading 5810 provides for "[e]mbroidery in the piece, in
strips, or in motifs." Chapter Note 6 for Chapter 58 provides
that this heading includes, among other things, "sewn applique
work of sequins, beads or ornamental motifs of textile or
other materials."
The Explanatory Notes, the official interpretation of
the HTSUSA at the international level, for this heading, state
further that "the embroidery classified here comprises mainly
three types of articles." The third of these, "applique
work," appears to be relevant in this case. It is defined as:
a ground of textile fabric or felt on which are
sewn, by embroidery or ordinary stitches:
(A) Beads, sequins or similar ornamental accesso-
ries; these accessories are generally made of
glass, gelatin, metal, or wood, and are sewn
so as to produce a pattern or scattered design
on the ground fabric.
. . . .
All varieties of embroidery described remain
within this heading when in the following forms:
. . . .
(2) In the form of motifs, i.e., individual pieces
of embroidered design serving no other func-
tion than to be incorporated or appliqued as
elements of embroidery in, for example, under-
wear or articles of apparel or furnishings.
It appears that the sample you have submitted falls
within the above description. There is a ground of textile
fabric on which are sewn beads and sequins producing a pat-
tern. It is an individual piece of embroidered design that
will serve to be incorporated in or appliqued to wearing
apparel articles or furnishings.
-3-
HOLDING:
The applique is classifiable as embroidery under heading
5810 following GRI 1. The applicable subheading is
5810.92.0020, HTSUSA, textile category 229. This classifica-
tion represents the present position of the Customs Service
under the HTSUSA. If there are changes before the effective
date of January 1, 1989, this advice may not continue to be
applicable.
Sincerely,
John Durant, Director
Commercial Rulings Division
6cc: Area Director, NY Seaport Area
cc: Legal Reference Section
cc: Phil Robins
cc: NIS Lou Piropato
cc: CITA
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