CLA-2-56:OT:RR:NC:TA:351
Lucy Norlie
Creative Design LTD.
212 Grande Boulevard
Suite C-124
Tyler, TX 75703
RE: The tariff classification of cords from Taiwan
Dear Ms. Norlie:
In your letter dated May 28, 2009 you requested a tariff classification ruling.
The submitted samples are wired cord (Item #’s GE301-01, GE303-24, GE302-12 and RR708A-09). They are principally used to decorate packages.
Item# GE301-01 is a 5 mm. x 50 yard spool of 3-ply twisted wired cord constructed of 46% polyester, 18% metallized yarn, 8% rayon and 4% acrylic.
Item# GE303-24 is a 5 mm. x 50 yard spool of 3-ply twisted wired cord constructed of 27% polyester, 24% cotton, 6% metallized yarn, 2% rayon and 41% acrylic.
Item# GE302-12 is a 5 mm. x 50 yard spool of 3-ply twisted wired cord constructed of 74% polyester, 1% metallized yarn and 25% acrylic.
Please note that a yarn or cord that contains any amount of metal is regarded in its entirety as metalized yarn for tariff purposes. Thus, the determination of which textile material predominates by weight is based not on the actual weight of metal, but on the actual weight of all yarns that contain metal. The three cords (GE301-01, GE303-24, and GE302-12) are considered to be 100% metallic. Section XI, Note 2(B)(a), Harmonized Tariff Schedule of the United States (HTSUS), noted.
Item# RR708A-09 is an 8 mm. x 50 yard wired cord constructed of 100% nylon. The spool weighs approximately 170 grams. The decitex exceeds 10,000 and the metal wire has a reinforcing, rather than a decorative, purpose. It is considered cordage for tariff purposes. Section XI, Note 3(A) (f), HTSUS, noted.
The applicable subheading for the metalized cords (Item #’s GE301-01, GE303-24 and GE302-12) will be 5605.00.9000, HTSUS, which provides for metalized yarn, whether or not gimped, being textile yarn, combined with metal in the form of thread, strip or powder or covered with metal; other. The general rate of duty will be 13.2% ad valorem.
The applicable subheading for the wired nylon cord (Item # RR708A-09) will be 5607.50.3500, HTSUS, which provides for twine, cordage, ropes and cables, whether or not plaited or braided. The duty rate will be 19.9¢ per kilogram plus 10.8% ad valorem.
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 World Wide Web at http://www.usitc.gov/tata/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