HQ 951810: Classification of an embroidered motif; sequins and beads sewn onto burnt-out lace; applique work; classifiable under subheading 5810.92, HTSUSA

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 951810

                        October 30, 1992




CLA-2  CO:R:C:T   951810 CC

CATEGORY:  Classification

TARIFF NO.:  5810.92.0040 

Terrance S. Lisoski
Terrance Int'l Services Inc.
Cargo Building 80 
JFK International Airport
Jamaica, NY 11430

RE:  Classification of an embroidered motif; sequins and beads
     sewn onto burnt-out lace; applique work; classifiable under
     subheading 5810.92, HTSUSA

Dear Mr. Lisoski:

     This letter is in response to your inquiry, on behalf of
Quadelle Textiles Inc., requesting the tariff classification of
an embroidered motif.  Samples were submitted for examination.

FACTS:

     The submitted sample is burnt-out lace, measuring 3 inches
by 2 inches and onto which are sewn beads and sequins.  The
burnt-out lace is made of 65 percent rayon and 35 percent cotton
yarns.  According to your submissions, the burnt-out lace is
produced in the United States by embroidering a pattern on a
dissolvable ground fabric, which is later eliminated by chemical
means.  The burnt-out lace is then sent to China where the beads
and sequins are attached by sewing.  

ISSUE:

     Whether the submitted merchandise is classifiable under
subheading 5810.10 of the Harmonized Tariff Schedule of the
United States Annotated (HTSUSA) or under subheading 5810.92,
HTSUSA?



LAW AND ANALYSIS:

     Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI's),
taken in order.  GRI 1 provides that classification shall be
determined according to the terms of the headings and any
relative section or chapter notes.  

     Heading 5810, HTSUSA, provides for embroidery in the piece,
in strips or in motifs.  Within this heading, subheading 5810.10
provides for embroidery without visible ground; subheading
5810.92 provides for other, of man-made fibers. 

     The Harmonized Commodity Description and Coding System,
Explanatory Notes, the official interpretation of the HTSUSA at
the international level, states at page 809 that Heading 5810
covers three groups of merchandise: (I) embroidery without
visible ground, (II) embroidery with the ground retained after
embroidering, and (III) applique work.    

     Burnt-out lace is classifiable as embroidery without visible
ground under subheading 5810.10, HTSUSA.  The issue in this case
is whether sewing beads and sequins onto burnt-out lace makes
this merchandise classifiable as applique work under subheading
5810.92, HTSUSA.  

     According to the Harmonized Commodity Description and Coding
System, Explanatory Notes, at page 809, embroidery without
visible ground is embroidery in which the ground fabric has been
eliminated (e.g., by a chemical process, by cutting out); thus,
the material consists entirely of the embroidered designs.  The
Harmonized Commodity Description and Coding System, Explanatory
Notes, at page 810, also states that applique work includes a
ground of textile fabric or felt on which are sewn, by embroidery
or ordinary stitches, beads, sequins or similar ornamental
accessories; these accessories are generally made of glass
gelatin, metal or wood, and are sewn so as to produce a pattern
or a scattered design on the ground fabric.

     The merchandise at issue consists of burnt-out lace and two
other components, beads and sequins.  The beads and sequins are
sewn onto the burnt-out lace to produce a scattered design on
this fabric.  The burnt-out lace, therefore, serves as a ground
fabric onto which the beads and sequins are sewn.  Consequently,
according to the Explanatory Notes, the merchandise at issue is
considered applique work and is therefore classifiable as other
embroidery.  This merchandise cannot be classifiable as
embroidery without visible ground since it has a ground fabric
(the burnt-out lace).

     Subheading Note 2(A) of Section XI provides that products
classifiable in Chapters 56 to 63 that consist of a mixture of
two or more textile materials are classified as if consisting
wholly of the one textile material which predominates by weight
over each other single textile material.  Subheading Note 2(B)(c)
to Section XI states that in the case of embroidery of Heading
5810 only the ground fabric shall be taken into account.  Since
rayon predominates by weight in the ground fabric, the submitted
sample is classifiable as of man-made fibers under subheading
5810.92, HTSUSA.    

HOLDING:

     The submitted merchandise is classified under subheading
5810.92.0040, HTSUSA, which provides for embroidery in the piece,
in strips or in motifs, other embroidery, of man-made fibers,
badges, emblems and motifs.  In application of Additional U.S.
Note 1 to Chapter 58, the rate of duty is 8.4 percent ad valorem. 
No textile category is currently assigned to merchandise
classifiable under this subheading.             


 
                              Sincerely,




                              John Durant, Director
                              Commercial Rulings Division