CLA-2-55:OT:RR:NC:N3:351
Mr. Mike Allocca
Alloca Enterprises Inc.
356 Cameron Road
York, SC 29745
RE: The tariff classification of aramid embroidery threads from Germany Dear Mr. Allocca: In your letter dated October 6, 2021, you requested a tariff classification ruling on behalf of your client, Madeira USA LLC. Samples of the embroidery threads were provided and sent for laboratory analysis. The samples will be retained for reference purposes.
Style “Fire Fighter FR, No. 40,” is a fire resistant embroidery thread stated to be composed of 100 percent aramid staple fibers. You state the thread is dressed with an emulsion of paraffin wax that is approximately 1.2 percent to 3.1 percent of the finished thread. The yarn is imported on a spool in 950 meters (article number 922) and on a cone in 2500 meters (article number 929), and 5000 meters (article number 923) in a variety of colors and will be used in aerospace, fire fighter, and motor sports apparel.
According to the U.S. Customs and Border Protection (“CBP”) laboratory analysis, article number 922, “Fire Fighter FR, No. 40,” on a spool containing 950 meters is a two-ply staple fiber yarn with 635 turns per meter and a final Z twist. The yarn is wholly of polyaramid fibers and has a decitex of 129.9. The sample weighs 31 grams with support and is coated with a silicon material.
The CBP laboratory determined that article number 929, “Fire Fighter FR, No 40,” on a cone containing 2500 meters is a two-ply staple fiber yarn with 692 turns per meter and a final Z twist. The yarn is wholly of polyaramid fibers and has a decitex of 139.4. The sample weighs 84.8 grams with support and is coated with a silicon material.
The CBP laboratory determined that article number 923, “Fire Fighter FR, No 40,” on a cone containing 5000 meters is a two-ply staple fiber yarn with 626 turns per meter and a final Z twist. The yarn is wholly of polyaramid fibers with a decitex of 127.6. The sample weighs 143.3 grams with support and is coated with a silicon material.
You proposed all three articles (922, 923 and 929) of “Fire Fighter FR, No. 40” embroidery threads are properly classified under subheading 5509.12.0000, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for “Yarn (other than sewing thread) of synthetic staple fibers, not put up for retail sale: Containing 85 percent or more by weight of staple fibers of nylon or other polyamides: Multiple (folded) or cabled yarn.” With respect to article number 923, the 5000 meter cones, and article number 929, the 2500 meter cones, we agree. According to Note 4 to Section XI, HTSUS, yarns with supports are considered “put up for retail sale” if the weight is less than 125 grams unless there is an exception. According to Note 4(B)(d)(ii) to Section XI, HTSUS, if the yarn is put up on supports indicating its use in the textile industry, then the yarn will not be considered “put up for retail sale.” Style “Fire Fighter FR, No. 40, Articles 923 and 929 are put up on supports indicating use in the textile industry thus meeting the exception under Note 4(B)(d)(ii). However, the CBP lab determined that Style “Fire Fighter FR, No. 40, 950 meter spools, Article number 922” weighs 31 grams with support. This type of support does not indicate use specifically in the textile industry. Therefore, the spool in lengths of 950 meters must be classified as “put up for retail sale.”
The applicable subheading for the embroidery thread, “Fire Fighter FR, No. 40”, in 2500 meter cones (article number 929) and 5000 meter cones (article number 923) will be under subheading 5509.12.0000, HTSUS, which provides for “Yarn (other than sewing thread) of synthetic staple fibers, not put up for retail sale: Containing 85 percent or more by weight of staple fibers of nylon or other polyamides: Multiple (folded) or cabled yarn.” The rate of duty will be 10.6 percent ad valorem.
The applicable subheading for the embroidery thread, “Fire Fighter FR, No. 40” in 950 meter spools (article number 922) will be 5511.10.0060, HTSUS, which provides for “Yarn (other than sewing thread) of man-made staple fibers, put up for retail sale: Of synthetic staple fibers, containing 85 percent or more by weight of such fibers: Other.” The rate of duty will be 7.5 percent 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 the World Wide Web at https://hts.usitc.gov/current.
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 Kristine Dodge at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division