NY a86774: The tariff classification of an embroidered emblem from Taiwan.

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.

                            NY A86774

                        August 22, 1996


CLA-2-58:RR:NC:TP:351 A86774  

CATEGORY:  Classification

TARIFF NO.: 5810.92.1000  

Ms. Majorie S. Brenman
Samuel Shapiro & Company, Inc.
21 South 5th St., Suite 735
Philadelphia, PA 19106

RE:  The tariff classification of an embroidered emblem from
     Taiwan.

Dear Ms. Brenman:

     In your letter dated August 14, 1996 you requested a tariff
classification ruling on behalf of your client Unique Industries
Incorporated.

     You have submitted a sample of a 100% polyester embroidered
motif.  It is assumed that the ground of the embroidered patch is
of man-made fibers as well.  This patch is the type that is sewn
or attached by heat to articles of clothing.  The finished two
and one half inch diameter patch has embroidered words "'96 Reno
Dawn Patrol", embroidered hot air balloons (designs) and borders. 
 

     The applicable subheading for the embroidered motif will be
5810.92.1000, Harmonized Tariff Schedule of the United States
(HTS), which provides for  embroidery in the piece, in strips or
in motifs: of man-made fiber: badges, emblems and motifs.  The
rate of duty will be 7.6% ad valorem.   

     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 Jeff
Konzet at 212-466-5885.



                                        Sincerely,



                                        Roger J. Silvestri
                                        Director
                                        National Commodity
                                        Specialist Division