CLA-2-56:OT:RR:NC:N3:351

Mr. Mathew Samuel
Michaels
8000 Bent Branch Drive
Irving, TX 75063

RE:     The tariff classification of jute cordage from Taiwan Dear Mr. Samuel:

In your letters dated Feb. 24 and June 9, 2014, you requested a tariff classification ruling.

You submitted a sample of item 10360353, Jute Twisted Trim. It is a 3-ply Z-twisted cord with each ply being 3-ply S-twisted. In your letter you state that the decitex is 4166.7, but a simple desk test reveals the decitex to be greater than 20,000. (A visual examination alone indicates that your figure is incorrect.) According to the terms of Legal Note 3(A)(e) to Section XI, Harmonized Tariff Schedule of the United States (HTSUS), this item is to be classified as cordage of heading 5607, rather than yarn of chapter 53.

The applicable subheading for item 10360353, Jute Twisted Trim, will be 5607.90.1500, HTSUS, which provides for twine, cordage, rope and cables, of jute. 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/.

The sample will be retained with our official case file.

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 [email protected].

Sincerely,

Gwenn Klein Kirschner
Director
National Commodity Specialist Division