CLA-2-56:RR:NC:N3:351 J84274
Ms. Terri Ursey
Import Manager
Garden Ridge
19411 Atrium Place
Suite 170
Houston, TX 77084-6099
RE: The tariff classification of decorative yarns from Taiwan.
Dear Ms. Ursey:
In your letter dated April 25, 2003, you requested a ruling on tariff classification. You submitted two samples of decorative yarns.
Style 247321-2 is described as tinsel cord. You state the fiber content as 65% metallic and 35% polyester. Please note that a yarn that contains any amount of metal 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. Thus, style 247321-2 is considered to be 100% metallic.
It is composed filaments wrapped (gimped) with metalized strips; these strips meet the tariff definition of textile. While you say it has a twisted construction, our examination reveals it to be of a knit construction, with lengths of gimped yarn inserted through the knitting loops and out approximately one inch on either side of the yarn, creating a chenille effect. A thin wire (metal thread) runs the length of the yarn. The wire allows the cord to be bent to shape; the wire itself is not decorative.
The applicable subheading for style 247321-2 will be 5606.00.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for gimped yarn and strip and the like…chenille yarn. The rate of duty will be 8.4 percent ad valorem.
Style 368295-1 is a 3-ply twisted decorative cord, approximately 1/8” in diameter. Two of the plies are in part of metalized thread, meaning, as explained above, that this yarn (cord) is 100% metallic.
The applicable subheading for style 368295-1 will be 5605.00.9000, HTS, which provides for metalized yarn, . . ., being textile yarn . . . other. The rate of duty will be 13.4 percent ad valorem.
Subheadings 5606.00.9000 and 5605.00.9000 fall within textile category designation 201. Based upon international textile trade agreements products of Taiwan are currently subject to quota and the requirement of a visa.
The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.gov. In addition, 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 and should also be verified at the time of shipment.
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