CLA-2-55:S:N:N3H:351 864745

Mr. Doug Coath, Jr.
Frank W. Winne & Son, Inc.
44 North Front Street
Philadelphia, PA 19106

RE: The tariff classification of polyester yarn from Taiwan.

Dear Mr. Coath:

In your letter dated June 18, 1991, you requested a tariff classification ruling.

You have submitted a sample of a polyester yarn made from spun staple fibers. The yarn has five plies which have a final S-twist. The thread measures 1,500 decitex. In your letter, you stated that the yarn is a sewing thread that will be imported on cones and used in the United States to sew the tops of industrial bags. For Customs purposes, the yarn does not meet the definition of sewing thread as defined in Section XI, Note 5, of the Harmonized Tariff Schedule.

The applicable subheading for the thread will be 5509.22.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for yarn (other than sewing thread) of synthetic staple fibers, not put up for retail sale, containing 85 percent or more by weight of polyester staple fibers, multiple (folded) or cabled yarn, other. The rate of duty will be 12 percent ad valorem. The yarn falls within textile category designation 604. Based upon international textile trade agreements, products of Taiwan are subject to the requirement of a visa and quota restraints.

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 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 Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport