HQ 086581: HRL 085630 modified. Embroidered and appliqued crests with pins and backing attached, and with clasps and lacquer added after importation, are completed, made up, clothing accessories.

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 086581

                           May 16, 1990




     CLA-2 CO:R:C:G  086581  HP

     CATEGORY:  Classification

     TARIFF NO.:  6217.10.0010

     Mr. Edward N. Glad
     Glad & Ferguson
     Attorneys at Law
     606 South Olive Street
     Suite 1700
     Los Angeles, CA 90014

     RE:  HRL 085630 modified.  Embroidered and appliqued
     crests with pins and backing attached, and with clasps
     and lacquer added after importation, are completed,
     made up, clothing accessories.

     Dear Mr. Glad:

          This is in reply to your letter of February 15,
     1990, requesting reconsideration of HRL 085630.

     FACTS:

          The merchandise at issue consists of crests or
     emblems which are designed to be worn on apparel.  They
     are intended to be applied to the upper pocket of a
     jacket to identify the wearer as belonging to a partic-
     ular group or organization.  The samples have a
     substantial amount of gold or silver plated copper
     wire, textile fabric, and textile yarns embroidered on
     what we assume is a cotton/velvet background.  The two
     samples are completely finished with pins projecting
     from their rear sides, which, when combined with clips,
     enable the crests to be attached to garments.

          In HRL 085630 of January 31, 1990, we stated that







               [e]xamination of the samples indi-
               cates that in order for the pins to
               be attached to the crests, the two
               backing fabrics and the center
               cardboard layers which are glued to
               the crests must also be added in
               the United States.  Accordingly,
               the imported merchandise consists
               of patches or emblems that can, as
               imported, either be sewn to gar-
               ments or have backings and clips
               added.  [Emphasis added.]

     Accordingly, we classified the emblems under subheading
     5810.91.00, Harmonized Tariff Schedule of the United
     States Annotated (HTSUSA), as an embroidered motif.

     ISSUE:

          Whether HRL 085630 was incorrectly decided due to
     a mistake of fact?

     LAW AND ANALYSIS:

          In your request for reconsideration, you stated
     that the above-emphasized text is incorrect.  You state
     that, in its imported condition, the merchandise con-
     sists of the embroidery, two backing fabrics, and pins.
     After importation, this sample is then sprayed with a
     liquid plastic pure gloss lacquer, and has added to it
     the clips which will hold the crest to the garment.

          We have held that if crests similar to the ones at
     issue were imported with the pins and clips attached,
     they would be classifiable under heading 6217, HTSUSA,
     as made up clothing accessories.  HRL 084204 of August
     16, 1989.  Taking this into account, we must now decide
     whether the instant merchandise, imported with the pins
     attached, is also classifiable under heading 6217.

          Heading 5810, HTSUSA, provides for embroidery in
     the piece.  The Explanatory Notes (EN) to the HTSUSA
     constitute the official interpretation of the tariff at
     the international level.  While not legally binding,
     they do represent the considered views of
     classification experts of the Harmonized System
     Committee.  It has therefore been the practice of the
     Customs Service to follow, whenever possible, the terms
     of the Explanatory Notes when interpreting the HTSUSA.
     The EN to this heading states, inter alia, that:







                    The embroidery classified here
               comprises mainly the following
               three groups:

                              * * *







                       (III) APPLIQUE WORK

                    This consists of a ground of textile
               fabric or felt on which are sewn, by embroi-
               dery or ordinary stitches:

                              * * *

                    All varieties of embroidery
               described remain within this head-
               ing when in the following forms:

                              * * *

               (2)  In the form of motifs,
                    i.e., individual pieces
                    of embroidered design
                    serving no other function
                    than to be incorporated
                    or appliqud as elements
                    of embroidery in, for
                    example, underwear or
                    articles of apparel or
                    furnishings.  They may be
                    cut to any shape, backed
                    or otherwise assembled.
                    They include badges, em-
                    blems,  flashes , ini-
                    tials, numbers, stars,
                    national or sporting in-
                    signia, etc.

                    The heading does not cover:

               (d)  * * * [I]ndividual
                    articles of embroidery,
                    completely finished,
                    ready for use as such,
                    which are embroidered
                    directly in their final
                    shape without any further
                    fabrication.  This wide
                    range of articles is
                    classified as made up
                    articles (e.g., Chapter
                    61, 62, 63 or 65)....

          The merchandise at issue are individual articles
     of embroidery which are embroidered directly in their
     final shape prior to importation.  It is our opinion
     that the post-importation processes, i.e., the spraying
     with liquid plastic pure gloss lacquer and the addition







     of the clips, are not sufficient to be considered
      further fabrication ; the emblems; therefore, are
      completely finished,  and excluded from heading 5810.

     HOLDING:

          As a result of the foregoing, the instant
     merchandise is classified under subheading
     6217.10.0010, HTSUSA, textile category 359, as other
     made up clothing accessories, of cotton.  The
     applicable rate of duty is 15.5 percent ad valorem.

          The designated textile and apparel category may be
     subdivided into parts.  If so, visa and quota
     requirements applicable to the subject merchandise may
     be affected.  Since part categories are the result of
     international bilateral agreements which are subject to
     frequent negotiations and changes, to obtain the most
     current information available, we suggest that you
     check, close to the time of shipment, the Status Report
     On Current Import Quotas (Restraint Levels), an
     issuance of the U.S. Customs Service, which is updated
     weekly and is available at your local Customs office.

          Due to the changeable nature of the statistical
     annotation (the ninth and tenth digits of the
     classification) and the restraint (quota/visa) catego-
     ries, you should contact your local Customs office
     prior to importing the merchandise to determine the
     current status of any import restraints or
     requirements.

          This notice to you should be considered a
     modification of HRL 085630 of January 31, 1990, as to
     the merchandise described as crests, under 19 C.F.R.
     177.9(d)(1) (1989).  It is not to be applied retro-
     actively to HRL 085630 (19 C.F.R.  177.9(d)(2) (1989))
     and will not, therefore, affect the transaction for the
     importation of your merchandise under that ruling.
     However, for the purposes of future transactions in
     merchandise of this type, HRL 085630 will not be valid
     precedent.  We recognize that pending transactions may
     be adversely affected by this modification, in that
     current contracts for importations arriving at a port
     subsequent to the release of HRL 086581 will be
     classified under the new ruling.  If such a situation
     arises, you may, at your discretion, notify this office
     and apply for relief from the binding effects of the
     new ruling as may be dictated by the circumstances.


                            Sincerely,








                      JOHN DURANT, DIRECTOR
                   COMMERCIAL RULINGS DIVISION