CLA-2-52:S:N:N6:351 886471
Mr. Stanley Jacobs
T.F.C. America Inc.
Atrium
80 Route 4 East
Paramus, NJ 07652
RE: The tariff classification of carded cotton yarns plied,
twisted and waxed in Israel from yarns spun in China, Egypt,
India, Israel, Pakistan or Taiwan.
Dear Mr. Jacobs:
In your letter dated May 24, 1993 you requested a tariff
classification ruling.
You have enclosed two cones, each weighing approximately 8
ounces, containing cotton yarn. One of the yarns is labelled
"16/2" and the other "20/2." These numeric designations normally
indicate 2-ply yarns having English yarn numbers of 16 and 20,
respectively. According to your letter, both are 100% cotton
carded two-ply yarns. Both yarns have a final S-twist.
The yarns will be re-wound, "doubled" (i.e., plied), twisted,
steamed and waxed in Israel, from single yarns spun in China,
Egypt, India, Israel, Pakistan or Taiwan.
In a letter to you dated May 20, 1993, the manufacturer
indicates that the selling price of the yarn will be between $5.00
and $5.30 per kilogram, that the cost of the yarn (presumably the
cost of the single yarn) will be between $3.50 and $3.76 per
kilogram, and that the cost of work and materials in Israel will
be approximately $0.95 per kilogram. We assume that the selling
price will also represent the Customs appraised value.
The applicable subheading for both yarns will be 5205.32.0000,
Harmonized Tariff Schedule of the United States (HTS), which
provides for cotton yarn (other than sewing thread), containing 85
percent or more by weight of cotton, not put up for retail sale:
multiple (folded) or cabled yarn, of uncombed fibers; exceeding 14
nm but not exceeding 43 nm per single yarn.
The yarns made from single yarns spun in China, Egypt, India,
Pakistan or Taiwan, and further processed as indicated in Israel,
will not be considered products of Israel for purposes of the
United States-Israel Free Trade Agreement or for labelling, quota
or visa purposes, and the duty rate will be 7.3 percent ad valorem.
These yarns fall within textile category designation 300. Based
upon international textile trade agreements, products of China,
Egypt, India, Pakistan or Taiwan are subject to quota and the
requirement of a visa.
The yarns made from single yarns spun in Israel will be
entitled to a 0.7 percent ad valorem rate of duty under the United
States-Israel Free Trade Agreement, upon compliance with all
applicable regulations. There are currently no quota or visa
requirements for yarns of category 300 that are products of Israel.
The designated textile and apparel categories 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