CLA-2 R:C:T 957614 CMR
Ms. Betty Y. K. Henrickson
Superior Threads & Yarns
P.O. Box 1213
Kamuela, Hawaii 96743
RE: Modification of New York Ruling Letter (NYRL) 890070 of
September 20, 1993; classification of embroidery yarn
Dear Ms. Henrickson:
On September 20, 1993, Customs issued New York ruling letter
(NYRL) 890070 to you regarding the classification of various
yarns. Information has come to the attention of this office that
necessitates a modification of NYRL 890070 as it pertains to the
classification of one yarn identified therein as item (B).
Pursuant to section 625, Tariff Act of 1930 (19 U.S.C.
1625), as amended by section 623 of Title VI (Customs
Modernization) of the North American Free Trade Agreement
Implementation Act, Pub. L. 103-182, 107 Stat. 2057, 2186 (1993)
(hereinafter section 625), notice of the proposed modification of
(NYRL) 890070 was published May 3, 1995, in the Customs Bulletin,
Volume 29, Number 18.
Item (B) is described in NYRL 890070 as a super spun 100
percent polyester 3-ply yarn measuring 84 metric number. The
ruling indicates the yarn had a final "Z" twist and was put up on
a plastic cone or tube. The yarn had a weight of 245.4 grams
(including the support). The yarn was tested by the Customs New
York laboratory which indicated that the yarn was not dressed.
We have recently learned that the yarn in fact was found to have
dressing in the amount of 2.0 percent of the weight of the yarn.
As a result, a modification of NYRL 890070 is necessary to ensure
uniformity in classification.
Is the presence of 2.0 percent dressing material sufficient
to consider a yarn dressed?
LAW AND ANALYSIS:
In Headquarters Ruling Letter (HRL) 955524 of February 23,
1995, Customs classified yarns described as embroidery threads as
sewing thread because it met the statutory definition of sewing
thread set out in Note 5, Section XI, Harmonized Tariff Schedule
of the United States (HTSUSA). Note 5 defines the term "sewing
thread" as follows:
For purposes of headings 5204, 5401 and 5508, the expression
"sewing thread" means multiple (folded) or cabled yarn:
(a) Put up on supports (for example, reels, tubes)
of a weight (including support) not exceeding
(b) Dressed; and
(c) With a final "Z" twist.
The yarns at issue in HRL 955524 were found by the Customs
laboratory to be coated with from 1.2 to 3.1 percent by weight of
silicone or paraffin wax. Customs stated in HRL 955524:
In defining "finishing treatment", the EN's [Explanatory
Notes] require only the presence of a coating substance.
Thus, the yarns in question have been given a finishing
treatment and are dressed according to this definition.
Item (B) in NYRL 890070 had a dressing of 2.0 percent by
weight. Following our decision in HRL 955524, item (B) is
considered "dressed" for classification purposes. As item (B)
meets the statutory definition for sewing thread, it is so
Item (B) is classified as sewing thread of man-made staple
fibers, whether or not put up for retail sale, of synthetic
staple fibers, in subheading 5508.10.0000, HTSUSA, textile
category 200, dutiable at 12.8 percent ad valorem. NYRL 890070
is modified in respect to the classification of item (B)
In accordance with section 625, this ruling will become
effective 60 days after its publication in the Customs Bulletin.
Publication of rulings or decisions pursuant to section 625 does -3-
not constitute a change of practice or position in accordance
with section 177.10(c)(1), Customs Regulations (19 CFR
The designated textile and apparel category may be
subdivided into parts. If so, the 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 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 updated weekly and
is available for inspection at your local Customs office.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories, you should contact your local
Customs office prior to importation of this merchandise to
determine the current status of any import restraints or
John Durant, Director
Commercial Rulings Division