The tariff classification of rayon embroidery threads from Germany

N313458 November 24, 2020 CLA-2-55:OT:RR:NC:N3:351 CATEGORY: ClassificationTARIFF NO.: 5403.41.0000 Ms. Paula ConnellySandler, Travis & Rosenberg, P.A. 100 Trade Center, Suite G-700Woburn, MA 01801RE: The tariff classification of rayon embroidery threads from GermanyDear Ms. Connelly:In your letter dated July 24, 2020, you requested a tariff classification ruling on behalf of your client, Madeira USA LLC. Samples of the embroidery threads were provided and sent for laboratory analysis. The samples will be retained for reference purposes. Style “Classic 30,” is an embroidery thread stated to be composed of 100 percent viscose rayon filament. It has a decitex of 200 x 2 and a denier of 180 x 2. You state the thread is dressed with an emulsion of paraffin wax that is approximately 1.2 percent to 3.1 percent of the finished thread and has a final “Z” twist. The yarn is imported on a spool in a length of 714 yards in a variety of colors that begins with the prefix 914 and according to terms of Note 4 to Section XI, Harmonized Tariff Schedule of the United States, (HTSUS), the yarn does not meet the definition of “put up for retail sale.” Style “Classic 40,” is an embroidery thread stated to be composed of 100 percent viscose rayon filament. It has a decitex of 135 x 2 and a denier of 120 x 2. You state the thread is dressed with an emulsion of paraffin wax that is approximately 1.2 percent to 3.1 percent of the finished thread and has a final “Z” twist. The yarn is imported on a cone in a length of 5,500 yards in a variety of colors that begins with the prefix 910 and according to terms of Note 4 to Section XI, HTSUS, the yarn does not meet the definition of “put up for retail sale.” Style “Classic 60,” is an embroidery thread stated to be composed of 100 percent viscose rayon filament. It has a decitex of 84 x 2 and a denier of 75 x 2. You state the thread is dressed with an emulsion of paraffin wax that is approximately 1.2 percent to 3.1 percent of the finished thread and has a final “Z” twist. The yarn is imported on a spool in a length of 1,500 meters in a variety of colors that begins with the prefix 915S and according to terms of Note 4 to Section XI, HTSUS, the yarn does not meet the definition of “put up for retail sale.” According to the U.S. Customs and Border Protection (“CBP”) laboratory analysis, style “Classic 30,” is a two-ply multifilament yarn with a Z twist of 454 turns per meter. The fibers are wholly of non-textured rayon with a decitex of 432. The yarn is coated, covered, impregnated, or laminated with a plastic material of less than one percent by weight. The CBP laboratory also determined that style “Classic 40,” is constructed of a two-ply multifilament yarn with a Z twist of 525 turns per meter. The fibers are wholly of non-textured rayon with a decitex of 291.1 The sample weighs 161 grams with support and is coated, covered, impregnated, or laminated with silicone type plastic material. The CBP laboratory further determined that style “Classic 60,” is constructed of a two-ply multifilament yarn with a Z twist and 670 turns per meter. The fibers are wholly of non-textured rayon with a dectix of 176.4. The sample weighs 31.9 grams with support and is coated, covered, impregnated, or laminated with silicone type plastic material. You proposed a classification for Style “Classic 30, 40, and 60” embroidery thread under subheading 5403.41.0000, HTSUS, which provides for “Artificial filament yarn (other than sewing thread), not put up for retail sale, including artificial monofilament of less than 67 decitex: Other yarn, multiple (folded) or carded: Of viscose rayon.” We agree. The applicable subheading for Style “Classic 30, 40, and 60,” embroidery thread will be under subheading 5403.41.0000, HTSUS. The rate of duty will be 9.1 percent. It should also be noted that on January 5, 1996, Note 5(b) to Section XI was supplemented to make it clear that sewing thread be dressed for use as sewing thread. Accordingly, any rulings issued prior to the January 5, 1996 subject to the Note 5(b) update to Section XI, are no longer valid. Thus, HQ 955524, dated February 23, 1995, issued to your client, Madeira USA Ltd, was revoked by operation of law. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at https://hts.usitc.gov/current. 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 Kristine Dodge at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division