H301424

HQ H301424 February 6, 2020 OT:RR:CTF:FTM H301424 TJS CATEGORY: Classification TARIFF NO.: 5810.92.90 Mr. W.J. Gonzalez General Manager Trans-Union Customs Service, Inc. 11941 S. Prairie Avenue Hawthorne, CA 90250 RE: Modification of NY B85277, NY 801210, and NY 889565; Revocation of NY 800463 and NY 881559; Classification of Embroidered Motifs Imported in Continuous Lengths Dear Mr. Gonzalez, This is to inform you that U.S. Customs and Border Protection (“CBP”) has reconsidered New York Ruling Letter (“NY”) B85277, issued to you on May 13, 1997 and NY 800463, issued to you on July 24, 1994, in addition to NY 801210, dated August 22, 1994, NY 889565, dated August 26, 1993; and NY 881559, dated January 6, 1993, regarding the tariff classification of certain embroidered motifs under the Harmonized Tariff Schedule of the United States (“HTSUS”). In those rulings, CBP classified certain embroidered motifs under subheading 5810.92.0040, HTSUS, or its current successor provision 5810.92.1000, HTSUS, which provides for “Embroidery in the piece, in strips or in motifs: Other embroidery: Of man-made fibers: Badges, emblems and motifs.” We have determined that NY B85277, NY 801210, and NY 889565 are partially incorrect, and NY 800463 and NY 881559 are incorrect. For the reasons set forth below, we hereby modify NY B85277, NY 801210, and NY 889565, and revoke NY 800463 and NY 881559. Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C. §1625(c)(1)), as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act (Pub. L. 103-182, 107 Stat. 2057), a notice of the proposed action was published in the Customs Bulletin, Vol. 53, No. 48, on January 2, 2020. No comments were received in response to the proposed action. FACTS: The subject merchandise consists of various styles of embroidered motifs imported in continuous lengths. NY B85277 addressed the classification of three samples of motifs used for decorating dresses, but only one is at issue here. Sample St-7777 consisted of glass beads and sequins stitched to a backing of man-made fiber. The item was to be imported in continuous lengths, but could be easily cut apart into individual pieces of approximately one inch by one inch separate articles that could stand alone as individual appliqués. NY 801210 classified five samples of decorative textile items, but only one style is at issue here. Style # AS/JC 1006 was beaded motifs made with imitation pearls and sequins sewn onto a sheer woven ground fabric assumed to be of man-made fibers. They consisted of star-shaped motifs with two inch long dangling beads. These motifs were imported by the yard for the convenience of transportation and could be easily cut apart. NY 889565 classified four styles of fully beaded embroidered motifs imported in strip form and one style of beaded fringe. At issue here was the classification of the embroidered motifs, items BT-501, WT-235, WT-222 and WT-227. BT-501 was a gold-colored ornament trim with beads and sequins, measuring approximately 3 ¼ inches by 2 ½ inches. WT-235 was a black leaf-shaped motif measuring two inches by two inches. WT-222 was a bow tie-shaped motif with dangling plastic imitation pearl beads. WT-227 was a cluster motif with various sizes of imitation plastic pearls sewn onto the ground fabric or dangling. These four motifs had beads embroidered to their sheer plain woven ground fabrics, which were continuous strips attaching the motifs for the convenience of transportation and to facilitate attachment. The ground fabrics, which were assumed to be of man-made fibers, could be cut without damaging the appliqués. NY 800463 concerned fully beaded embroidered motifs imported in strip form in ten yard lengths. The motifs had imitation plastic pearls and white beads sewn onto their sheer plain woven ground fabric, which was a continuous strip attaching the motifs for the convenience of transportation and to facilitate attachment. The ground fabric, which was assumed to be of man-made fibers, could be cut without damaging the appliqués. The motifs could be cut apart in groups of two leaf-shapes, measuring approximately five inches by two inches, and sold separately. NY 881559 concerned two fully beaded motifs, Item Nos. 4648 and 5603. Both motifs had nylon woven ground fabrics. Item No. 4648 was a leaf-shaped motif with green plastic sequins and measured two inches by two inches. Item No. 5603 was a circular-shaped beaded appliqué measuring one inch in diameter, and had a large imitation gemstone surrounded by smaller plastic beads. The provided samples were embroidered motifs in continuous strips. The strips of embroidery consisted of a series of motifs connected by small sections of ground fabrics between each motif to form the strips. After importation, the motifs were to be cut and appliquéd to dresses, gowns, etc., in order to enhance the appearance of the garment. NY B85277, NY 801210, NY 889565, NY 800463, and NY 881559 classified the subject embroidered motifs under subheading 5810.92.0040, HTSUS, or its successor provision 5810.92.1000, HTSUS, which provides for “Embroidery in the piece, in strips or in motifs: Other embroidery: Of man-made fibers: Badges, emblems and motifs.” ISSUE: Whether the embroidered motifs imported in strips are classified in subheading 5810.92.1000, HTSUS, as embroidery in the form of motifs, or 5810.92.90, HTSUS, as embroidery in the piece. LAW AND ANALYSIS: Classification under the HTSUS is made in accordance with the General Rules of Interpretation (“GRI”). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI may then be applied in order. Pursuant to GRI 6, classification at the subheading level uses the same rules, mutatis mutandis, as classification at the heading level. The HTSUS provisions under consideration are as follows: 5810.92: Embroidery in the piece, in strips or in motifs: Other embroidery: Of man-made fibers: 5810.92.10: Badges, emblems and motifs. . . 5810.92.90: Other. . . * * * * The Harmonized Commodity Description and Coding System Explanatory Notes (“ENs”) constitute the official interpretation of the Harmonized System at the international level. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (Aug. 23, 1989). EN 58.10 provides, in relevant part: (III) APPLIQUE WORK This consists of a ground of textile fabric or felt on which are sewn, by embroidery or ordinary stitches: (A) 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. (B) Ornamental motifs of textile or other materials. These motifs are usually a textile fabric (including lace), of a texture different from that of the ground fabric and cut in various patterns which are sewn to the ground fabric; in certain cases, the ground fabric is removed at the places covered by the applied motif. (C) Braid, chenille yarn or other trimmings, etc., in the form of a design on the ground fabric. All varieties of embroidery described remain within this heading when in the following forms: (1) In the piece or in strips of various widths. These pieces or strips may bear a series of identical designs, whether or not intended for subsequent separation to be made up into finished articles (e.g., strips of embroidered labels for marking articles of apparel, or pieces embroidered at regular intervals intended to be cut up and made up into bibs). (

Classification under the HTSUS is made in accordance with the General Rules of Interpretation (“GRI”). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI may then be applied in order. Pursuant to GRI 6, classification at the subheading level uses the same rules, mutatis mutandis, as classification at the heading level. The HTSUS provisions under consideration are as follows:5810.92: Embroidery in the piece, in strips or in motifs: Other embroidery: Of man-made fibers: 5810.92.10: Badges, emblems and motifs. . .5810.92.90: Other. . .* * * *The Harmonized Commodity Description and Coding System Explanatory Notes (“ENs”) constitute the official interpretation of the Harmonized System at the international level. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (Aug. 23, 1989).EN 58.10 provides, in relevant part:(III) APPLIQUE WORK This consists of a ground of textile fabric or felt on which are sewn, by embroidery or ordinary stitches: (A)  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. (B)  Ornamental motifs of textile or other materials. These motifs are usually a textile fabric (including lace), of a texture different from that of the ground fabric and cut in various patterns which are sewn to the ground fabric; in certain cases, the ground fabric is removed at the places covered by the applied motif. (C)  Braid, chenille yarn or other trimmings, etc.,