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NY 889277

August 18, 1993

CLA-2-54:S:N:N6:351 889277


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 August 2, 1993, you requested a tariff classification ruling.

You have submitted a sample of dental floss, known as a "Sachet" floss packet, put up in a sealed sanitary cellophane wrapper measuring approximately 3/4 inch by 1 3/4 inches. The imported product consists of a 13 inch long piece of 840 denier floss (yarn) that is put up and ready for one time use by the ultimate consumer. The dental floss may be colored, waxed or mint flavored, at the option of your customer. As you stated for our previous rulings under control numbers NY 885660 and 888304, 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 Ltd. in Scotland. Perident twists the American-made yarn 1 1/2 to 3 turns per inch, puts it through an optional wax bath or other processes, and packages the yarn. According to your letter, the "Sachets" will be imported by COARC in three forms: 1) individual packets, 5000 to a case; 2) in strips of 5 or 10 attached individual packets, 500 to 1000 strips to a case; and 3) continuous rolls of about 10,000 individual packets. The intended use for the dental floss packets will be as premium or give away samples to be included with other products made by Chesebrough-Ponds.

The applicable subheading for the dental floss 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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