CLA-2-52:S:N:N6:351 886361

Mr. Michael Meacham
Serendipity Designs
Modi Threads North America, Inc.
11301 International Drive
Richmond, VA 23236

RE: The tariff classification of cotton sewing thread and cotton embroidery yarn put up for retail sale, from India.

Dear Mr. Meacham:

In your letter dated May 18, 1993, you requested a tariff classification ruling and modification of a previous ruling. You have submitted two samples of 100% cotton yarn products, as follows: a small skein of 8 meters, 2.2 grams, of embroidery floss identified as Modi's article # 0775; and a 100 gram cone of the same product, identified as article # 0453. Only the put ups of these yarns are different: article # 0775 is put up for retail sale as a skein without support, and article # 0453 is put up on a plastic machine bobbin. The embroidery floss is a twelve-ply yarn (each of the six strands is plied) with a final "Z" twist. According to our laboratory, the yarn is composed of carded cotton fibers and has a single yarn number of 57 metric number (nm); the sample is dressed. Both yarns will be used for hand embroidery work, such as counter cross-stitching.

The applicable subheading for the small skein, item # 0775, will be 5207.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for cotton yarn (other than sewing thread) put up for retail sale, containing 85 percent or more by weight of cotton. The duty rate will be 5 percent ad valorem.

The 100 gram cone, item # 0453, will be classifiable under the provision for cotton sewing thread, whether or not put up for retail sale, not put up for retail sale, containing 85 percent or more by weight of cotton, in subheading 5204.11.0000, HTS. The rate of duty will be 5 percent ad valorem.

The yarns fall within textile category designation 200. Based upon international textile agreements, products of India are subject to quota restraints and the requirement of a visa.

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, 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.

In your letter, you also requested reconsideration of ruling number 827727 of April 10, 1992. That ruling dealt with the classification of a cone of cotton yarn identified as article V4102. That item differed from article 0453 in that (as you informed Donald Corrigan of this office on April 7, 1992) article V4102 was not dressed while article 0453 is dressed. If you wish us to reconsider ruling 827727 please submit a full-bobbin sample of article V4102 and, if applicable, inform us what particular physical characteristics described in that ruling were incorrect.

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