CLA-2-53:OT:RR:NC:N3:351
James C. Alberdi
A.J. Arango, Inc.
1516 East 8th Avenue
Tampa, FL 33605
RE: The tariff classification of linen yarn from China
Dear Mr. Alberdi:
In your letter dated March 18, 2009, you requested a tariff classification ruling on behalf of your client, Cousin Corporation, of Largo, Florida.
The submitted sample, Item Number 61238-05, is identified as “black wax linen cord.” You state that it is made of three plies of 100% flax thread. The flax is then coated with a textile glue. It will be imported in 75-foot spools. By our calculation, the decitex is less than 20,000. According to the terms of Section XI, Note 3(e), Harmonized Tariff Schedule of the United States (HTSUS), it is considered yarn, not cordage, for tariff purposes.
The applicable subheading for the linen yarn will be 5306.20.0000, HTSUS, which provides for flax yarn, multiple. The rate of duty will be Free.
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