HQ 952586: Revocation of HRL 087364 of August 20, 1990; classification of a blank emblem with merrow stitched edges

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 952586

                          July 29, 1993

CLA-2 CO:R:C:T 952586 CMR

CATEGORY: Classification

TARIFF NO: 6217.10.0030

John F. Cowen
Phillip T. Cowen 
     Customshouse Brokers
1918 E. Elizabeth
Brownsville, Texas 78520

RE: Revocation of HRL 087364 of August 20, 1990; classification
    of a blank emblem with merrow stitched edges

Dear Mr. Cowen:

     On August 28, 1990, Headquarters Ruling Letter 087364 was
issued to you.  In that ruling, Customs classified a blank emblem
with merrow stitched edging as an embroidered emblem under heading
5810, HTSUSA.  Upon further review, we find that the classification
decision in that ruling was in error.

FACTS:

     The article at issue is a blank emblem made of 100 percent
polyester twill ground fabric with a polyurethane adhesive film
backing.  The fabric is cut into 4-1/2 x 2-1/2 inch pieces, which
are merrow stitched along all four edges with polyester yarn.  The
goods are then imported into the United States where they are
printed or embroidered.  The finished emblems are used on all types
of products, including, clothing, handbags, luggage, bowling bags,
etc.

     Upon review, Customs has found that the classification in HRL
087364 is in error due to an improper interpretation of the term
"embroidery" under heading 5810.

ISSUE:

     Whether the merrow stitching along the edges of the emblem is
considered embroidery?

     Is the emblem classifiable as embroidery in the piece, heading
5810, or an other made up clothing accessory? -2-


LAW AND ANALYSIS:

     Classification of goods under the HTSUSA is governed by the
General Rules of Interpretation (GRIs).  GRI 1 provides that
"classification shall be determined according to the terms of the
headings and any relative section or chapter notes and, provided
such headings or notes do not otherwise require, according to [the
remaining GRIs taken in order]."

     Heading 5810, HTSUSA, provides for embroidery in the piece,
in strips or in motifs.  In HRL 087364, Customs cited the
Explanatory Notes to the Harmonized Commodity Description and
Coding System, the official interpretation of the tariff at the
international level, and interpreted the following statement
describing a type of embroidery classified in heading 5810 to
include the good at issue:

          This [embroidery with the ground retained after
     embroidery] is embroidery in which the embroidery thread does
     not usually cover the whole of the ground fabric, but appears
     in the form of patterns on the surface or around the edges. 
     The stitches used are varied and include running stitch, chain
     stitch, back or lock-stitch, herring-bone stitch, point de
     poste, seed-stitch, loop-stitch, buttonhole stitch.

     After a review of this matter, we believe this earlier
interpretation was in error.  The merrow stitching along the edge
of the emblem is, in our view, more akin to a hemming than to
embroidery.  It does not form a pattern around the edges, but
merely a finishing.  Therefore, it is not proper to view it as
embroidery, and the emblem does not belong in heading 5810, HTSUSA.


     Heading 5807, HTSUSA, provides for labels, badges and similar
articles of textile materials in the piece, in strips or cut to
shape or size, not embroidered.  This provision would appear to
describe the emblem at issue, except for the exclusionary language
in the Explanatory Note.  The heading "does not include labels,
badges and similar articles, which have been embroidered (heading
58.10) or made up otherwise than by cutting to shape or size
(heading 61.17, 62.17 or 63.07)."  [underline added]. 

     Note 7, Section XI of the tariff defines "made up" as, among
other things:

     (c) Hemmed or with rolled edges, or with a knotted fringe at
     any of the edges, but excluding fabrics the cut edges of which
     have been prevented from unravelling by whipping or by other
     simple means.             -3-



     The merrow stitching along the edges of the emblem is clearly
a step beyond merely cutting to shape or size and thus the emblem
is excluded from heading 5807, HTSUSA.  As stated earlier, Customs
views the stitching as akin to hemming, thus the emblem would meet
the definition of made up in Note 7, Section XI.

     In HRL 086134 of January 22, 1990, Customs classified a
similar badge/emblem in heading 6217, HTSUSA, as a clothing
accessory.  Heading 6217 provides for other made up clothing
accessories and parts of garments or of clothing accessories, other
than those of heading 6212.  The Explanatory Notes for heading 6217
state, in part, that the heading covers made up textile clothing
accessories, other than knitted or crocheted, not specified or
included in other headings of Chapter 62 or elsewhere in the
Nomenclature.  The Explanatory Notes list some of the goods
classifiable within heading 6217.  Among those items listed are
labels, badges, emblems, "flashes" and the like made up otherwise
than by cutting to shape or size.  This description fits the emblem
at issue precisely.

     In your letter of May 18, 1990, you stated that the emblems,
represented by the sample, will be sold as blank emblems to other
companies that will either embroider, silk screen print, or adhere
names or logos on them.  You then state that the emblems are then
placed on all types of products such as clothing, handbags,
luggage, bowling bags, etc.

     Additional U.S. Rule of Interpretation 1(a) of the HTSUSA
states that:

     [i]n the absence of special language or context which
     otherwise requires--a tariff classification controlled by use
     (other than actual use) is to be determined in accordance with
     the use in the United States at, or immediately prior to, the
     date of importation, of goods of that class or kind to which
     the imported goods belong, and the controlling use is the
     principal use.

     Customs believes that while these emblems may be used on
various articles, they belong to a class of goods, i.e., emblems
which are principally used on apparel articles.  Therefore,
following Additional U.S. Rule of Interpretation 1(a), the emblem
is classified based on the principal use of its class, i.e., as a
clothing accessory.

     The Explanatory Notes, while not legally binding on Customs,
may be utilized as guidance in determining the scope of the
headings at the international level.  Thus, based on HRL 086134  -4-


and the language of the Explanatory Notes, the emblem at issue is
properly classifiable as an other made up clothing accessory in
heading 6217, HTSUSA.

HOLDING:

     The emblem at issue was improperly classified in HRL 087364
of August 28, 1990.  It is properly classified as an other made up
clothing accessory, of man-made fibers in subheading 6217.10.0030,
HTSUSA, textile category 659, dutiable at 15.5 percent ad valorem.

     In order to insure uniformity in Customs classification of
this merchandise and eliminate uncertainty, we are revoking HRL
087364, effective with the date of this letter.  If after your
review of this ruling letter, you disagree with the legal basis
for our decision, we invite you to submit any arguments you might
have with respect to this matter for our review.  Any submission
you wish to make should be received within 30 days of the date of
this letter.

     This notice to you should be considered a revocation of HRL
087364 under 19 CFR 177.9(d)(1).  It is not to be applied
retroactively to HRL 087364 (19 CFR 177.9(d)(2)) and will not,
therefore, affect past transactions for the importation of your
merchandise under that ruling.  However, for the purposes of future
transactions in merchandise of this type, HRL 087364 will no longer
be valid and this revocation of HRL 087364 will be in effect.  A
copy of this ruling should accompany your entry documents for
future importations of this merchandise.


                                   Sincerely,



                                   John Durant, Director
                                   Commercial Rulings Division