CLA-2-54:RR:NC:N3:351 K87959

Mr. Patrick Pascarella
Viking Sea/Air Freight, Inc.
486 Sunrise Hwy.
Rockville Center, NY 11570

RE: The tariff classification of fishing line imported in bulk from Japan.

Dear Mr. Pascarella:

In your letter dated May 16, 2004, you requested a ruling on behalf of Kreha Corp. of America, of New York, on tariff classification. We had to return that request for more information. On July 21, 2004, we received your response.

According to your response, the fishing line in question is a monofilament with a decitex of 1.76 to 1.79. The monofilament yarn is imported on bulk spools and respooled for sale as fishing line on individual spools; the sample we received is 200 yards.

The applicable subheading for the monofilament yarn imported on bulk spools will be 5402.49.9040, Harmonized Tariff Schedule of the United States (HTS), which provides for synthetic filament yarn (other than sewing thread), not put up for retail sale, including synthetic monofilament of less than 67 decitex; other yarn, single, untwisted or with a twist not exceeding 50 turns/m; other; other; monofilament; multifilament, untwisted or with twist of less than 5 turns per meter; other; other. The general rate of duty will be eight 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.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division