CLA-2 RR:TC:TE 959329 jb
Stephen J. Leahy, Esq.
Leahy & Ward
63 Commercial Wharf
Boston, Massachusetts 02110
RE: Classification of rayon filament embroidery thread; Section
Note 5, Heading 5401; dressed for use as sewing thread
Dear Mr. Leahy:
This is in response to your letter, dated April 24, 1996, on
behalf of your client, Filtex, Inc., requesting classification
under the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA), of rayon filament embroidery thread. A
sample thread was submitted to this office for examination.
FACTS:
The submitted merchandise consists of 100 percent rayon
multifilament yarn which is put up on small bobbins for
industrial use as embroidery yarn. Based on a report from our
New York Customs laboratory, the subject merchandise is a two-ply
continuous multifilament rayon yarn, has a final "Z" twist, has
an application of a dressing/finishing of 1.6 percent by weight,
and weighs 81.6 grams (yarn and spool together).
You state that the yarns are used in Schiffli embroidery
machines rather than sewing machines and that the yarn has not
been dressed to prepare the yarn for sewing, but rather bathed in
Fibramoll. A "Safety Data Sheet" submitted with your letter
shows that Fibramoll is a modified polysiloxane emulsion, "used
for imparting a long-lasting springy handle finish to woven and
knitted materials made of synthetic, cellulosic fibres, wool and
silk". You indicate that in the case of the submitted
merchandise, the Fibramoll bath is used to facilitate the winding
of the yarn onto the spools. The subject thread is neither
texturized nor of high tenacity.
ISSUE:
What is the proper tariff classification for the subject
merchandise?
LAW AND ANALYSIS:
Classification of merchandise under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA) is governed by
the General Rules of Interpretation (GRI). GRI 1 provides that
classification shall be determined according to the terms of the
headings and any relative section or chapter notes, taken in
order. Merchandise that cannot be classified in accordance with
GRI 1 is to be classified in accordance with subsequent GRI.
Heading 5401, HTSUSA, provides for sewing thread of man-made
filaments, whether or not put up for retail sale. Note 5 to
Section XI, HTSUSA, states:
For the 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 for use as sewing thread; and
(c) With a final "Z" twist.
In Fairchild's Dictionary of Textiles, 1967, at 521, sewing
thread is defined as:
A variety of yarn, regardless of fiber, which is treated
with solid or semi-solid, waxy materials to secure a smooth,
compact strand which is quite flexible, but which presents
no loose fibers. The yarn is usually plied... Sewing
threads are numbered by various systems for size: in one
system, number 40 is fairly coarse and would be suitable for
sewing slip covers and drapery fabrics; number 60 is finer
than 40 and would be used on percale or gingham. The higher
the number, the finer the sewing thread.
On January 5, 1996, Note 5(b) to Section XI was supplemented
to make clear that sewing thread be dressed for use as sewing
thread. The rationale for this change was the possibility that
without an explicit statement specifying that sewing thread be
dressed for use as such, yarns not intended for the manufacture
of sewing thread would be wrongly classified as sewing thread.
This would be the case where such yarns met the criteria
stipulated in paragraphs (a) and (c) of the Note and contained
only a small residue of finishing agents derived from the initial
stage of the manufacturing process, rather than from a finishing
treatment, such as that found on sewing
thread. Thus, the presence of only a small quantity of
finishing agents might lead users to falsely believe that the
yarn is dressed and, therefore, fulfilled all three criteria of
Note 5 to Section XI.
Accordingly, any rulings issued prior to the January 5, 1996,
change to Note 5(b) to Section XI, are no longer valid.
The submitted thread is put on supports weighing less than
1,000g and features a final "Z" twist. The issue remains whether
it is "dressed for use as sewing thread". Although the submitted
thread is "dressed", it is not dressed for use as sewing thread.
The subject merchandise is not dressed for use as sewing thread,
that is for basic repairing and mending; its use will most
probably serve for embroidery purposes, that is, embellishment.
Accordingly, the subject merchandise is precluded from
classification as sewing thread.
HOLDING:
The submitted merchandise is properly classified in
subheading 5403.41.0000, 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:
other yarn, multiple (folded) or cabled: of viscose rayon. The
applicable rate of duty is 9.1 percent ad valorem and the quota
category is 606.
The designated textile and apparel category may be
subdivided into parts. If so, 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 that your client check, close to the time of shipment,
the Status on Current Import Quotas (Restraint Levels) an
issuance of the U.S. Customs Service, which is updated weekly and
is available at the local Customs office.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories, your client should contact the
local Customs office prior to importing the merchandise to
determine the current applicability of any import restraints or
requirements.
Sincerely,
John Durant, Director
Tariff Classification Appeals
Division