CLA-2-55:RR:NC:N3:351 M82060
Francine Marcoux
Hampton Direct
P.O. Box 1199
Williston, VT 05495
RE: The tariff classification of sewing thread from China
Dear Ms. Marcoux:
In your letter dated March 28, 2006, you requested a tariff classification ruling.
The submitted sample is a cardboard spool of man-made staple fiber yarn that you indicate is used for sewing thread. The sample is from a 64-yarn set, identified as SKU #54310. Like all of the other yarns in the set, the sample is 100% polyester staple fiber multiple yarn with a final “Z” twist. You stated in a telephone conversation that you believe the yarns are all dressed for use as sewing thread. It is on a cardboard spool and weighs 1.3 grams; in the set, some are on metal bobbins that weigh approximately the same.
Note 5 to Section XI of the Harmonized Tariff Schedule of the United States (HTSUS) states:
For purposes of headings 5204, 5401 and 5508, the expression "sewing thread" means multiple (folded) or cabled yarn:
Put up on supports (for example, reels, tubes) of a weight (including support) not exceeding 1,000 g;
Dressed for use as sewing thread; and
(c) With a final "Z" twist.
The yarns in the 64-piece set SKU #54310, as represented by the sample we have received, meet the tariff definition of sewing thread.
The applicable subheading for the sewing threads in the 64-piece set SKU #54310 will be 5508.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sewing thread of manmade staple fibers, whether or not put up for retail sale; of synthetic staple fibers. The rate of duty will be 11.4% ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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