NY 865187: The tariff classification of an embroidered Playboy bunnyhead patch 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 865187


August 6, 1991

CLA-2-58:S:N:N3H:351-865187  

CATEGORY:  Classification

TARIFF NO.: 5810.92.0040  

Mr. Terence Riley
Trans-Border Customs Services
Building #75, Room 226
JFK International Airport, North Hangar Road
Jamaica, N.Y.  11430

RE:  The tariff classification of an embroidered Playboy bunny
head patch     from Taiwan.

Dear Mr. Riley:

     In your letter received in our office on July, 19, 1991, on
behalf of Allison Corporation, you requested a tariff
classification ruling.       
  
     You have submitted a sample of an authentic design Playboy
bunny head embroidered patch or emblem, style no. 84-0154.  It
measures approximately 4 by 2 1/2 inches.  The face side of the
patch is fully embroidered with white rayon threads on the
background  and black rayon threads on the border, bow tie and
eye.  There is no visible ground fabric on the face side of the
motif; however, the back side, which is covered with a
transparent gummed plastic, has been determined to have ground
fabric that is slightly visible due to gaps between the
embroidery threads.  The ground is a plain woven fabric made of
100% polyester fibers.  The Playboy emblem is intended to be
attached to automobile seat covers.

     The applicable subheading for the Playboy bunny patch will
be 5810.92.0040, Harmonized Tariff Schedule of the United States
(HTS), which provides for embroidery in the piece, in strips or
in motifs; other embroidery; of man-made fibers; badges, emblems
and motifs. The rate of duty will be 8.4 percent ad valorem.   

     Customs enforces trademarks and trade names that are
recorded with the Value, Special Programs and Admissibility
Branch, Office of Regulations and Rulings, in Customs
Headquarters.  These are published as Trademark Issuances which
are sent out to all field offices.  The Playboy bunny trademark
is registered with Customs by Playboy Enterprises, Inc.  
A letter certifying that Allison Corporation is the official
licensee of Playboy for automotive accessories was submitted with
your request for a ruling.    

     This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
     
     A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported.  If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.



                                   Sincerely,

                                   
  
                                   Jean F. Maguire
                                   Area Director
                                   New York Seaport