CLA-2-54:RR:NC:TA:351 C86859
Ms. Sharon Woods
Nippon Express USA, Inc.
5176 Pelican Drive
Atlanta, GA 30349
RE: The tariff classification of embroidery thread from Japan.
Dear Ms. Woods:
In your letter dated April 13, 1998 you requested a classification ruling
on behalf of MacPherson Meistergram, Inc.
You submitted two bobbins of embroidery thread, marked items 334 and MA
922, as well as a swatch card containing over 65 samples, including some which
appeared to be metallic thread. As ruling requests are to be limited to no more
than five items, and as only items 334 and MA 922 were submitted in sample
quantity large enough to be tested, we are limiting our response to the two
large samples identified by item number above, plus those sample items as
follows: 105, 913, 911, 912, 910, 909, 120, 908, 88, 927, 928, 929, 934, 916,
915, 26, 930, 164, 165, 130, 131, 151, 917, 70, 76, 924, 925, 923, 245, 246,
922, 921, 238, 926, 253, 907, 905, 906, 904, 903, 338, 312, 358, 902, 901, 914,
273, 274, 816, 828, 920, 919, 935, 918, 933, 157, 932, 931, 176, 376, 936, 937,
362, 397, 940, 939, 938. We assume all of the above to be of 100 percent
polyester filament. We are excluding from ruling consideration items: YLI
Metallic Silver, YLI Gold and YLI Gold 3.
You describe the thread as being made of 100% synthetic polyester
filament. You state that the thread is imported on cones varying in length
between two thousand and five thousand meters, and indicate that in all
instances, the weight of the cone(s) does not exceed one thousand grams. You
include a letter from the manufacturer which states:
"We would like to state herewith that above mentioned thread meets the
following specifications:
1.) It is a multiple or cable yarn.
2.) It is put up on supports.
3.) The weight of the cones do not exceed 1,000 grams
4.) The thread is dressed for use as a sewing
thread.
5.) The thread has a final "Z" twist."
You state that the thread is used in the embroidery machines that are sold
by your MacPherson Meistergram, Inc. You also state that the thread is marketed
under the name "King Star Brand Embroidery Thread". You list a few of their
clients, and they appear to be in the embroidery field. It appears from your
statements and the literature which you have provided, that the thread is
intended to be used for purposes of embroidery.
Based upon the manufacturer's letter, you state that you believe the proper
classification of the thread to be subheading 5401.10.0000, Harmonized Tariff
Schedule of the United States, (HTS). This office does not hold that view.
Laboratory analysis confirmed the presence of dressing on the two spools of
thread that were forwarded for examination. Sample item 334 had 2.5 percent
dressing by weight and sample item MA 922 had 3.7 percent dressing by weight.
This office does not deny that the thread is dressed. However, although Customs
laboratory analysis indicated that the thread contained dressing, this does not
automatically infer that the thread is "dressed for use as sewing thread".
Headquarters letter HQ 959329, of August 5, 1996, notes this very fact in
determining that thread which met the put up weight and twist criteria, although
dressed, was not "dressed for use as sewing thread".
The applicable subheading for the embroidery thread will be 5406.10.0040,
Harmonized Tariff Schedule of the United States (HTS), which provides for
man-made filament yarn (other than sewing thread), put up for retail sale: of
polyesters. The rate of duty will be 6 percent ad valorem.
The thread falls within textile category designation 200. Based upon
international textile trade agreements products of Japan are subject to 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 Camille Ferraro at 212-
466-5885.
Sincerely,
Robert B. Swierupski
Director
National Commodity
Specialist Division