The tariff classification of rayon embroidery yarn from Korea.
Issued November 18, 1992 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 5401.20.0000
Headings: 5401
Product description
The tariff classification of rayon embroidery yarn from Korea.
CBP rationale
The applicable subheading for embroidery yarn will be 5401.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for sewing thread of man-made filaments, whether or not put up for retail sale, of artificial filaments.
Full text
NY 879321 November 18, 1992 CLA-2-54:S:N:N3H:351 879321 CATEGORY: Classification TARIFF NO.: 5401.20.0000 Mr. Mick W. Blakely C.F. Liebert, Inc. P.O. Box L Blaine, WA 98230 RE: The tariff classification of rayon embroidery yarn from Korea. Dear Mr. Blakely: In your letter dated October 13, 1992, on behalf of International Thread Company, you requested a tariff classification ruling. You have submitted a sample of 100 percent viscose rayon embroidery yarn which is similar to the yarns that we previously ruled on in our control numbers NY 877781 and NY 878644, except that it is made of artificial fibers and has been dressed. It is described on the label as "Crown" brand, 120 denier, 2-ply with a final "Z" twist, viscose rayon yarn. The yarn is a continuous multifilament yarn put up on a plastic cone. It weighs 150 grams, including the weight of the support. The sample cone contains 5,000 meters of yarn. We assume that the embroidery yarn is not texturized or considered to be high tenacity. Information submitted with your letter indicates that the yarn qualifies under our classification provision for sewing thread. Our New York laboratory has determined that the sample measures 268 decitex and is dressed. The applicable subheading for embroidery yarn will be 5401.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for sewing thread of man-made filaments, whether or not put up for retail sale, of artificial filaments. The rate of duty will be 13 percent ad valorem. The yarn falls within textile category designation 200. Based upon international textile trade agreements, products of Korea are subject to the requirement of a visa and quota restraints. The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since 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 Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport
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