CLA-2-56:RR:NC:N3:351 I81591
Ms. Lesa R. Hubbard
Customs Analyst
JCPenney Purchasing Corp.
6501 Legacy Dr.
Plano TX 75024-3698
RE: The tariff classification of a metallic cord with fittings from India.
Dear Ms. Hubbard:
In your letter dated May 7, 2002, you requested a ruling on tariff classification.
You submitted a sample of your lot number 735-5706, which you call an acrylic bead tassel. It is a 23” cord with, at each end, a multi-faceted acrylic ball, approximately one inch in diameter, formed to resemble cut crystal. The cord is composed of three strands twisted together. Your letter states that the cord is 40% acrylic, 30% cotton, and 30% metallic. Each of the three strands contains metallic yarn. Please note that a yarn that contains any amount of metallic yarn is regarded in its entirety as “metalized yarn” for tariff purposes. Thus, the determination of which textile material predominates by weight is based not on the actual weight of metal, but on the actual weight of all yarns that contain metal. In this case, each of the three strands is considered to be metallic. Metallic yarns are considered “other fibers,” for purposes of classification at the six and eight digit levels. Accordingly, the entire cord is considered to be metallic, thus “of other fibers.”
In your letter you state that you believe the correct classification for this item is 5605.00.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for metalized yarn, whether or not gimped, being textile yarn, or strip or the like of heading 5404 or 5405, combined with metal in the form of thread, strip or powder or covered with metal; other. This provision would apply except that the addition of the acrylic fittings make this not mere yarn, but an article of yarn or cordage.
The applicable subheading for this product will be 5609.00.4000, HTS, which provides for articles of yarn . . ., twine, cordage, rope or cables, not elsewhere specified or included: other. The general rate of duty will be 4.7 percent ad valorem.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R.177).
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