CLA-2-54:RR:NC:TA:351 B86723

Mr. Dennis Awan
Inter-Orient Services
1455 Monterey Pass Road #205
Monterey Park, California 90015

RE: The tariff classification of embroidery thread from Korea

Dear Mr. Awan:

In your letter dated June 11, 1997 you requested a classification ruling on behalf of your client Crown Embroidery Supply, Inc.

You have submitted two samples of embroidery thread as follows:

1) The first item is a dark blue, 100 percent polyester, embroidery yarn put up on a small bobbin for industrial use. In your letter, the yarn is described as measuring 120 denier and is a two strand (plied) yarn; no item number is indicated. The yarn is a continuous multi filament thread with a final "Z" twist. We assume that the embroidery yarn is not texturized or considered to be high tenacity. The yarn is packaged in a plastic wrap which states, "USA", "CROWN EMBROIDERY SUPPLY, INC." and "VISCOSE RAYON 100% FOR EMBROIDERY."

2) The second item is a red, 100 percent viscose rayon, embroidery yarn put up on a small bobbin for industrial use. The yarn is multi filament, two-ply, has a final "Z" twist and measures 120 denier; no item number is indicated. We assume that the embroidery yarn is not texturized or considered to be high tenacity. The yarn is packaged in a plastic wrap which states, "USA", "CROWN EMBROIDERY SUPPLY, INC." and "VISCOSE RAYON 100% FOR EMBROIDERY."

The applicable subheading for the polyester embroidery yarn will be 5402.62.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for synthetic filament yarn (other than sewing thread), not put up for retail sale,..., other yarn, multiple (folded) or cabled, of polyesters. The rate of duty will be 8.6 ad valorem.

The applicable subheading for the viscose rayon yarn will be 5403.41.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for artificial filament yarn (other than sewing thread), not put up for retail sale,..., other yarn, multiple (folded) or cabled, of viscose rayon. The rate of duty will be 9.1 percent ad valorem.

The yarns fall within textile category designation 606. Based upon international textile trade agreements, products of Korea are subject to the requirements of a visa and quota restraints.

The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. 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 that 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 available for inspection at your local Customs office.

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 Jeff Konzet at 212-466-5885.

Sincerely,

Paul K. Schwartz
Chief, Textiles & Apparel Branch
National Commodity
Specialist Division