The tariff classification of flax cord from India

NY L82682 March 9, 2005 CLA-2-56:RR:NC:N3:351 L82682 CATEGORY: Classification TARIFF NO.: 5607.90.9000 Peter Herrmann American Falcon, Inc. 470 Main Street Route 28 Harwich Port, MA 02646-1604 RE: The tariff classification of flax cord from India Dear Mr. Herrmann: In your letter dated February 8, 2005, you requested a tariff classification ruling. The item in question is 5-plied (multiple) white cord composed of 100 percent vegetable fibers with the characteristics of flax. The yarn is treated with a substance of the polyethylene type and has an approximate decitex of 6448. It is wound on a spool that weighs 484 grams. Its box is labeled “100% FLAX / TEX 500 5 CORD LINEN THREAD / MADE IN INDIA.” The applicable subheading for the flax cord will be 5607.90.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for twine, cordage, ropes, and cables…other, other. The rate of duty will be 6.3 percent ad valorem. You state that the yarn is properly classifiable in subheading 5306.20.0000, HTS, which provides for flax yarn, multiple. However, Note 3(A) to Section XI, HTS, describes those yarns that are to be treated as twine, cordage, ropes or cables. In discussing flax yarns, the note specifies, at (c): polished or glazed, measuring 1,429 decitex or more. . . . This describes the sample you have sent us. You state that heading 5607 refers to bast fibers; however, you are misreading the provision, as only subheading 5607.10.0000, HTS, covers twine, cordage, etc., of bast fibers. As stated above, your flax cord is classified in subheading 5607.90.9000, HTS. 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 Mitchel Bayer at 646-733-3102. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division