CLA-2-55:S:N:N6:351 888940
Mr. Robert Tanner
Abel Thread Co.
99 Shefield Avenue
Brooklyn, NY 11207
RE: The tariff classification of spun polyester sewing thread from
Israel.
Dear Mr. Tanner:
In your letter dated July 30, 1993, you requested a tariff
classification ruling.
You have submitted a sample cone of spun 100% polyester sewing
thread. The sewing thread is a two-ply yarn with a final Z-twist.
The label inside of the cone's plastic spool states as follows:
"spun poly; T27; 12,000 yards; black; CRL 22649." According to our
New York laboratory, the weight of the cone, including the weight
of the support, is 349.6 grams; and the thread is dressed. We
assume that the thread's polyester fibers will be spun into yarn in
Israel.
The applicable subheading for the yarn will be 5508.10.0000,
Harmonized Tariff Schedule of the United States (HTS), which
provides for sewing thread of man-made staple fibers, whether or
not put up for retail sale, of synthetic staple fibers. The duty
rate will be 13 percent ad valorem.
Goods classifiable under subheading 5508.10.0000, HTS, which
have originated in Israel, will be entitled to a 1.3 percent rate
of duty under the United States-Israel Free Trade Area
Implementation Act of 1985 upon compliance with all applicable
regulations.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
2
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