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NY D85811

December 17, 1998

CLA-2-55:RR:NC:TA:351 D85811


TARIFF NO.: 5508.10.0000

Mr. Michael Reilly
Prym Dritz Corporation
P.O. Box 5028
Spartanburg, SC 29304

RE: The tariff classification of a pin cushion and sewing thread from the Philippines.

Dear Mr. Reilly:

In your letter dated December 10, 1998, you requested a classification ruling.

The pin cushion and sewing thread, given as item Z00000, consists of a pin cushion and ten small spools of thread. The pin cushion is round, measuring approximately seven inches in diameter, and appears to be made of man-made fabric. It has ten small open pockets surrounding the circumference of the cushion. Each pocket holds a spool of thread. The spools of thread are fastened into the pockets by means of a fabric cord which is strung through the center hole of each spool and then tied into a bow. The pocket and cord assembly functions as a dispenser for the thread. The cushion, therefore, functions not only as pin cushion, but as a storage container and dispenser for the thread. You state that the sewing thread is 100 percent polyester staple fiber with a final "z" twist. Although you did not state, we assume that the thread is dressed for sewing.

Item Z00000 is a composite good composed of sewing thread of Heading 5508 and a pin cushion of heading 6307. Although both contribute to the use and function of the item, we refer to General Rule of Interpretation 3(b) which directs that classification should be governed by the item of the composite good which imparts the essential character of the whole. In this case, the sewing thread imparts the essential character of this composite good.

The applicable subheading for item Z00000 will be 5508.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for sewing thread of man-made staple fibers, whether or not put up for retail sale, of synthetic staple fibers. The duty rate will be 12.4 percent ad valorem. In 1999 the duty rate will be 12.2 percent ad valorem.

Item Z00000 falls within textile category designation 200. Based upon international textile trade agreements products of the Philippines are subject to quota and 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 212-466-5885.


Robert B. Swierupski

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