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NY J81433

March 11, 2003

CLA-2-54:RR:NC:N3:351 J81433


TARIFF NO.: 5402.43.9040, 5606.00.0090

Ms. Evelyn Edwards
3001 Stafford Drive
P.O. Box 668128
Charlotte, NC 28266-8128

RE: The tariff classification of polyester embroidery thread from Japan.

Dear Ms. Edwards:

In your letter dated February 26, 2003, you requested a ruling on tariff classification.

You submitted two samples of 100% polyester filament embroidery thread. You state that they will be used in the commercial embroidery business under the commercial name Rapos. There is no indication that either has been dressed for sewing thread. You state that they come in 1,000-, 2,000- and 5,000-meter lengths and in a wide array of colors. However, this ruling will only apply to the two samples before us.

The green is composed of two multifilament plies twisted together. The applicable subheading for the green yarn will be 5402.43.9040, Harmonized Tariff Schedule of the United States (HTS), which provides for synthetic filament yarn (other than sewing thread) not put up for retail sale, other yarn, single, of polyester, other, other, multifilament, with twist of 5 turns or more per meter. The general rate of duty will be 8.2 percent ad valorem.

The gold thread is composed of polyester strip wrapped spirally (gimped) around a multifilament core which itself has no twist and does not twist with the strip. The strip meets the tariff definition of textile.

The applicable subheading for the gold thread will be 5606.00.0090, HTS, which provides for gimped yarn, and strip and the like of heading 5404 or 5405, gimped. The general rate of duty will be 8.4 percent ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R.).

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 Mitchel Bayer at 646-733-3102.


Robert B. Swierupski

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