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NY C86859

June 25, 1998

CLA-2-54:RR:NC:TA:351 C86859


TARIFF NO.: 5406.10.0040

Ms. Sharon Woods

Nippon Express USA, Inc.

5176 Pelican Drive

Atlanta, GA 30349

RE: The tariff classification of embroidery thread from Japan.

Dear Ms. Woods:

In your letter dated April 13, 1998 you requested a classification ruling on behalf of MacPherson Meistergram, Inc.

You submitted two bobbins of embroidery thread, marked items 334 and MA 922, as well as a swatch card containing over 65 samples, including some which appeared to be metallic thread. As ruling requests are to be limited to no more than five items, and as only items 334 and MA 922 were submitted in sample quantity large enough to be tested, we are limiting our response to the two large samples identified by item number above, plus those sample items as follows: 105, 913, 911, 912, 910, 909, 120, 908, 88, 927, 928, 929, 934, 916, 915, 26, 930, 164, 165, 130, 131, 151, 917, 70, 76, 924, 925, 923, 245, 246, 922, 921, 238, 926, 253, 907, 905, 906, 904, 903, 338, 312, 358, 902, 901, 914, 273, 274, 816, 828, 920, 919, 935, 918, 933, 157, 932, 931, 176, 376, 936, 937, 362, 397, 940, 939, 938. We assume all of the above to be of 100 percent polyester filament. We are excluding from ruling consideration items: YLI Metallic Silver, YLI Gold and YLI Gold 3.

You describe the thread as being made of 100% synthetic polyester filament. You state that the thread is imported on cones varying in length between two thousand and five thousand meters, and indicate that in all instances, the weight of the cone(s) does not exceed one thousand grams. You include a letter from the manufacturer which states:

"We would like to state herewith that above mentioned thread meets the following specifications:

1.) It is a multiple or cable yarn.

2.) It is put up on supports.

3.) The weight of the cones do not exceed 1,000 grams

4.) The thread is dressed for use as a sewing thread.

5.) The thread has a final "Z" twist."

You state that the thread is used in the embroidery machines that are sold by your MacPherson Meistergram, Inc. You also state that the thread is marketed under the name "King Star Brand Embroidery Thread". You list a few of their clients, and they appear to be in the embroidery field. It appears from your statements and the literature which you have provided, that the thread is intended to be used for purposes of embroidery.

Based upon the manufacturer's letter, you state that you believe the proper classification of the thread to be subheading 5401.10.0000, Harmonized Tariff Schedule of the United States, (HTS). This office does not hold that view.

Laboratory analysis confirmed the presence of dressing on the two spools of thread that were forwarded for examination. Sample item 334 had 2.5 percent dressing by weight and sample item MA 922 had 3.7 percent dressing by weight. This office does not deny that the thread is dressed. However, although Customs laboratory analysis indicated that the thread contained dressing, this does not automatically infer that the thread is "dressed for use as sewing thread". Headquarters letter HQ 959329, of August 5, 1996, notes this very fact in determining that thread which met the put up weight and twist criteria, although dressed, was not "dressed for use as sewing thread".

The applicable subheading for the embroidery thread will be 5406.10.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for man-made filament yarn (other than sewing thread), put up for retail sale: of polyesters. The rate of duty will be 6 percent ad valorem.

The thread falls within textile category designation 200. Based upon international textile trade agreements products of Japan are subject to the requirement of a visa.

The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Part categories are the result of international bilateral agreements which are subject to frequent renegotiations 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 internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

This ruling is being issued under the provisions of Part 177 of the Customs 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, contact National Import Specialist Camille Ferraro at 212-



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