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NY 888304

July 26, 1993

CLA-2-54:S:N:N6:351 888304


TARIFF NO.: 5402.10.3040; 9802.00.80

Mr. Irwin Casper
P.O. Box 2, Route 217
Mellenville, NY 12544

RE: The tariff classification of nylon dental floss from Scotland.

Dear Mr. Casper:

In your letter dated July 14, 1993, you requested a tariff classification ruling.

You have submitted a sample (marked A) of dental floss to which you plan to add a sanitary cellophane wrapper (sample B) at your Mellenville, NY plant for Pfizer, Inc. Sample A, the imported product, consists of three assembled parts as follows: 12 yards of 840 denier floss (yarn), a molded polypropylene plastic case and a stainless steel cutter blade. Sample A is put up ready for use by the ultimate consumer. As you stated for our previous ruling under control number NY 885660, the imported floss is a single high tenacity nylon yarn with tenacity measuring 66.2 centinewtons per tex. COARC buys untwisted parallel multifilament single nylon yarn from DuPont in the United States and sends it to Perident in Scotland. Perident twists the American-made yarn 1 1/2 to 3 turns per inch, puts it through a wax bath, winds it on to small dental floss bobbins, and packages it in plastic cases.

The applicable subheading for the dental floss, sample A, will be 5402.10.3040, Harmonized Tariff Schedule of the United States (HTS), which provides for synthetic filament yarn (other than sewing thread), not put up for retail sale, ..., high tenacity yarn of nylon or other polyamides, single yarn, multifilament, with twist of 5 turns or more per meter. The rate of duty will be 10 percent ad valorem.

An allowance in duty may be made under the following tariff provision for the cost or value of the American-made yarn before exportation to Scotland. The yarn portion of the product will be entitled to partial duty exemption under HTS subheading 9802.00.80, upon compliance with the regulations. Subheading 9802.00.80, HTS, provides for articles assembled abroad in whole or in part of fabricated components, the product of the United States.

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.


Jean F. Maguire
Area Director

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