CLA-2 CO:R:C:T 955524 GG
Mary E. Wright, Esq.
Grunfeld, Desiderio, Lebowitz, Silverman & Wright
45 School Street, Second Floor
Boston, Massachusetts 02108
RE: Classification of Embroidery Thread
Dear Ms. Wright:
This is in response to your request of December 8, 1993, for
a binding ruling on the tariff classification of embroidery
thread. Your client is Madeira USA Ltd. ("Madeira").
FACTS:
The merchandise at issue is 100% viscose rayon thread
imported and sold by Madeira as embroidery thread, specifically,
as Madeira #40 Rayon Black 1000 and Madeira #40 Rayon White 1001.
The thread at issue is two-ply, has a final Z-twist, and is put
up on supports weighing less than 1,000 grams. Three thread
samples submitted to Customs' Office of Laboratories and
Scientific Services for testing were found to be dressed or
finished with silicone or paraffin wax. The percent by weight of
finish varied from 1.2 to 3.1 percent.
ISSUE:
How is the thread properly classified?
LAW AND ANALYSIS:
Articles are classified under the Harmonized Tariff Schedule
of the United States ("HTSUSA") in accordance with the General
Rules of Interpretation (GRI's). GRI 1 provides that
classification shall be according to the terms of the headings
and any relative section or chapter notes. Merchandise that
cannot be classified in accordance with GRI 1 is to be classified
in accordance with the remaining GRI's, taken in order.
Heading 5401 of the HTSUSA provides for sewing thread of
man-made filaments, whether or not put up for retail sale.
Chapter 54 falls within Section XI of the HTSUSA. Section Note 5
defines the term "sewing thread" as follows:
For purposes of headings 5204, 5401 and 5508, the
expression "sewing thread" means multiple (folded) or
cabled yarn:
(a) Put up on supports (for example, reels,
tubes) of a weight (including support) not
exceeding 1,000 g;
(b) Dressed; and
(c) With a final "Z" twist.
The threads at issue are put up on supports weighing less
than 1000 g, and have a final "Z" twist. Concerning the issue of
whether the threads are dressed, the Explanatory Notes (EN) to
the Harmonized Commodity Description and Coding System, which
constitute the official interpretation of the nomenclature at the
international level, state:
The term "dressed" means given a finishing treatment.
This treatment is designed to facilitate the use of
textile yarn as a sewing thread, for example, by giving
it antifriction properties or thermal resistance,
preventing the formation of static electricity or
improving its appearance. Such treatment involves the
use of substances based on silicones, starch, wax,
paraffin, etc.
The yarn samples submitted to the Customs laboratory were found
to be coated with from 1.2 to 3.1 percent by weight of silicone
or paraffin wax. In defining "finishing treatment", the EN's
require only the presence of a coating substance. Thus, the
yarns in question have been given a finishing treatment and are
dressed according to this definition.
You agree that Madeira's threads meet the technical
definition of "sewing thread". However, you contend that their
inability to be used as sewing thread disqualifies them from
being categorized in that manner. Specifically, you point out
that rayon embroidery thread has low tensile strength and becomes
unstable when exposed to moisture. While appropriate for
ornamentation purposes, these factors render it unsuitable for
carrying out the function commonly known as sewing, i.e., the
uniting, joining, or attaching of two materials through the use
of stitches. Therefore, you suggest that a fourth prong of the
sewing thread test can be imputed from the use contemplated by
the term "sewing". Namely, for thread to be deemed "sewing
thread" under the HTSUSA, it must not only meet the first three
requirements set down in Section Note 5, but must also be able to
be used to "sew". Madeira's embroidery thread is not suitable
for this purpose, and consequently, you argue, it must be
classified under a different tariff provision. The proposed
alternative heading is 5403, HTSUSA, which provides for
artificial filament yarn (other than sewing thread), not put up
for retail sale, including artificial monofilament of less than
67 decitex.
In our opinion, the fact that the thread at issue cannot be
used in the same manner as sewing thread does not preclude its
classification under heading 5401, HTSUSA. Madeira's thread
meets the statutory definition of the term "sewing thread", and
the statutory definition of a term determines the scope of the
tariff provision covering the articles defined. See Overton &
Co. v. United States, 85 Cust.Ct. 76, 81, C.D. 4875 (1980). See
also Lonza, Inc. v. United States, 849 F. Supp. 51 (CIT 1994);
Customs Service Decision (C.S.D.) 81-182; C.S.D. 81-187.
Furthermore, resort to the common or trade meaning of the term
"sewing thread" would be in error, because where the intent of
Congress is apparent, rules of construction may not be employed
to narrow, limit or circumscribe the statute. See Esco
Manufacturing Co. v. United States, 63 CCPA 71, C.A.D. 1167, 530
F.2d 949 (1976).
The thread in question falls under the statutory definition
of the term "sewing thread", and therefor, is properly classified
under heading 5401, HTSUSA, as sewing thread of man-made
filaments. The General Explanatory Note to Chapter 54 identifies
viscose rayon as an artificial fiber; accordingly, the threads
are classifiable as sewing thread of artificial filaments at the
subheading level.
HOLDING:
The viscose rayon thread is classifiable under subheading
5401.20.0000, HTSUSA, as sewing thread of man-made filaments,
whether or not put up for retail sale: of artificial filaments.
This merchandise is dutiable at the rate of 12.8% ad valorem, and
is subject to textile quota category 200.
The designated textile category may be subdivided into
parts. If so, the visa and quota requirements applicable to the
subject merchandise may be affected. Since 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 the importer 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 updated weekly and is available for
inspection at your local Customs office.
Due to the nature of the statistical annotation (the ninth
and tenth digits of the classification) and the restraint
(quota/visa) categories, the importer should contact his local
Customs office prior to importation of this merchandise to
determine the current status of any import restraints or
requirements.
Sincerely,
John Durant
Director, Commercial
Rulings Division