This ruling has been revoked and is no longer current.

Superseded by {W967902}.

L82682 L8 Ruling REVOKED

The tariff classification of flax cord from India

Issued March 9, 2005 by U.S. Customs and Border Protection.

Cite this ruling

Copies to clipboard

L8 L82682 (March 9, 2005)

Tariff classification

HTS codes: 5607.90.9000

Headings: 5607

Product description

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.”

CBP rationale

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.

Full text

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

View original on CBP CROSS →

More rulings on the same tariff codes

Follow L82682

Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.

One email per day at most. Confirm your address once, unsubscribe anytime.

Searching CBP rulings the smart way

Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.