CLA-2-56:RR:NC:N3:351 M84511
Joel Simon
Serko & Simon LLP
1700 Broadway
31st Floor
New York, NY 10019
RE: The tariff classification of braided yarn from China
Dear Mr. Simon:
In your letter dated June 27, 2006, you requested a tariff classification ruling on behalf of your client, The Horizon Group USA, Inc., of Warren, New Jersey.
The submitted samples are five decorative cords, labeled “Trim it Up.” They are marketed for retail sale on cardboard spools that measure approximately 3¼” in diameter and hold lengths of cords or braids marketed for craft projects and gift wrapping.
Three samples are identified as SKU 399436, 399437, and 399438, and they are 50% metallic/50% rubber. They are made of braided metallic cord over a core of rubber.
The applicable subheading for SKU 399436, 399437, and 399438 will be 5604.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for rubber thread and cord, textile covered. The rate of duty will be 6.3% ad valorem.
The other two samples, SKU 399424 and 399426 (100% nylon) are braided nylon.
The applicable subheading for SKU 399424 and 399426 will be 5808.10.7000, HTSUS, which provides for other braids in the piece, of cotton or man-made fibers. The rate of duty will be 7.4% ad valorem.
Subheading 5604.10.0000, HTSUS, falls within textile category designation 201. Subheading 5808.10.7000, HTSUS, falls within textile category designation 229. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at www.otexa.ita.doc.gov.
You state your belief that, due to their braided construction, 399436, 399437, and 399438 are classifiable under heading 5808, HTSUS, which provides, inter alia, for braids in the piece. However, heading 5808 provides in general for all braids in the piece. On the other hand, heading 5604 covers only rubber strands covered with textile materials. We find that heading 5604 is the most specific provision that describes the subject cords. Accordingly, they will be classified under heading 5604.
You also state your belief that, due to their braided construction, 399424 and 399426 are classifiable under heading 5607, HTSUS, which provides, inter alia, for twine, cordage, ropes, and cables of synthetic fibers. You cite New York ruling K84334, issued March 25, 2004, in which a braided nylon cord was classified in heading 5607. However, according to our files on that matter, that cord was of a compact construction and was to be used for fishing line. The decorative braid in question here is of a less compact construction than is called for in heading 5607. As stated above, heading 5808 provides for decorative braid in the piece, and that is what we have here. Your attention is directed to Headquarters ruling 965230, issued June 3, 2002.
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/.
The samples will be returned as requested.
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