CLA-2-55:RR:NC:TA:351 C80812

Mr. Jonathan M. Fee
Grunfeld, Desiderio, Lebowitz & Silverman LLP
1201 West Peachtree Street, Suite 4860
Atlanta, GA 30309

RE: The tariff classification of two polyester spun yarns for manufacture into sewing thread, from China.

Dear Mr. Fee:

In your letter dated October 14, 1997, on behalf of American & Efird, Inc., you requested a classification ruling.

Two representative samples were submitted (no style #s) differing mainly in weight or gauge. The first sample consists of a 40/1 spun polyester man-made fiber yarn ("S" twist) that is wound on a green colored cone. The 40/1 designation means that the yarn is of 40 count size (weight or "denier") that is spun in a single strand or ply. The cone weighs approximately 1,900 grams.

The second sample consists of a 60/1 spun polyester man-made fiber yarn that is wound on a pink colored cone. This yarn is basically identical to the first one (40/1), except that it is of a lighter count size. This cone weighs 1,300 grams. After importation, both of these yarns will be manufactured into sewing threads.

We concur with your contention that the applicable subheading for the two yarns will be 5509.21.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for yarns (other than sewing thread) of synthetic staple fibers, not put up for retail sale; containing 85 percent or more by weight of polyester staple fibers; single yarn. The duty rate will be 10.6 percent ad valorem.

This merchandise falls within textile category designation 604. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa.

The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes. To obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

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 George Barth at 212-466-5884.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division