CBP Ruling 816024 — The tariff classification of twisted polyester strip from Japan

Tariff classification

Headings: 5404

Product description

You have submitted a sample which you refer to as "Polyester Yarn." It is a group of twisted opal-colored iridescent polyester strips which are less than « mm in width. The strips are imported in bundles or "hanks" each weighing 200 grams and measuring 42 inches in length; each hank is tied together at either end with string. You indicate that the material is used to make jewelry and fishing lures in the United States. You refer to these strips as "metallic" but there does not appear to be any metal present. A false metallic effect is created by the opalescent color in combination with the twisting of the strip. Please note that if other colors of this product do have metal present, the classification would be different than indicated in this letter. This ruling letter applies only to the opal-colored sample which you have submitted.

CBP rationale

The applicable subheading for the "Polyester Yarn" will be 5404.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for strip and the like (for example, artificial straw) of synthetic textile materials of an apparent width not exceeding 5 mm.

Full text

NY 816024 October 23, 1995 CLA-2-54:R:N3:351 816024 CATEGORY: Classification TARIFF NO.: 5404.90.0000 Ms. Sunita Egdorf UPS Customhouse Brokerage 6200 Lockheed Ave. Anchorage, AK 99502 RE: The tariff classification of twisted polyester strip from Japan Dear Ms. Egdorf: In your letters dated September 27, 1995 and October 11, 1995 you requested a tariff classification ruling on behalf of Hedron Inc. You have submitted a sample which you refer to as "Polyester Yarn." It is a group of twisted opal-colored iridescent polyester strips which are less than « mm in width. The strips are imported in bundles or "hanks" each weighing 200 grams and measuring 42 inches in length; each hank is tied together at either end with string. You indicate that the material is used to make jewelry and fishing lures in the United States. You refer to these strips as "metallic" but there does not appear to be any metal present. A false metallic effect is created by the opalescent color in combination with the twisting of the strip. Please note that if other colors of this product do have metal present, the classification would be different than indicated in this letter. This ruling letter applies only to the opal-colored sample which you have submitted. The applicable subheading for the "Polyester Yarn" will be 5404.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for strip and the like (for example, artificial straw) of synthetic textile materials of an apparent width not exceeding 5 mm. The rate of duty will be 4.6 percent ad valorem. This ruling is being issued under the provisions of Section 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 Jeff Konzet at 212-466-5885. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division

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