N346500

N346500 March 26, 2025 CLA-2-58:OT:RR:NC:N2:352 CATEGORY: Classification TARIFF NO.: 5810.92.1000; 9903.01.24; 9903.88.03 Alaina Rosen Blue Sky Company, LLC 410 Exchange, Suite 250 Irvine, CA 92602 RE: The tariff classification of three decorative adhesive patches of man-made fibers from China Dear Ms. Rosen: In your letter dated March 5, 2025, you requested a tariff classification ruling. A sample was provided to this office and will be retained for reference purposes. The sample submitted is identified as Item Number 156728 (Lish Creative Adhesive Patches 3-Pack Assorted Design) and features three different adhesive patches, which will be packaged and sold together. According to the information provided, all three patches are composed of man-made fibers and feature embroidery. The first patch features an embroidered butterfly on a woven polyester twill fabric and measures 2½ inches x 2 inches. The second patch features an embroidered happy face featuring a smile face pattern on a woven polyester chenille fabric with a polyurethane (PU) glitter edge and measures 2 inches in diameter. The third patch features an embroidered mushroom on a woven polyester twill fabric and measures 2½ inches x 2 inches. Additionally, all three patches feature a polyethylene self-adhesive backing with a release paper, which can be used immediately after peeling off the release paper or, for a more secure attachment, it can be pressed at 135° for 6-8 seconds. Your letter states that the self-adhesive patches will come in assorted designs for craft applications on planning calendars and notebooks. They will not be advertised as iron on patches and the consumer will be advised that this should be used similar to stickers. The applicable subheading for Item Number 156728 described as (Lish Creative Adhesive Patches 3 Pack Assorted Design) will be 5810.92.1000, Harmonized Tariff Schedule of the United States (HTSUS), 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 is determined by Additional Note 2 to Chapter 58. As these patches would not be considered embroidery in the piece, the column one, general rate of duty is 4.2 percent ad valorem. Effective March 4, 2025, pursuant to U.S. Note 2(u) to Subchapter III, Chapter 99, all products of China and Hong Kong as provided by heading 9903.01.24, HTSUS, other than products classifiable under headings 9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 20 percent ad valorem rate of duty.?At the time of entry, you must report the applicable Chapter 99 heading, i.e. 9903.01.24, in addition to subheading 5810.92.1000, HTSUS, listed above. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 5810.92.1000, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty.?At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 5810.92.1000, HTSUS, listed above. The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading.?For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.? Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided at https://hts.usitc.gov/. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Nicole Rosso at nicole.rosso@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division

set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Nicole Rosso at nicole.rosso@cbp.dhs.gov. 
Sincerely,
 Steven A. Mack Director National Commodity Specialist Division