CLA-2-54:S:N:N6:351 804201

Mr. Charles Y. Shih
Ming Shyang Embroidery Threads U.S.A., Inc.
52-A North Main Street, Suite 9
Marlboro, NJ 07746

RE: The tariff classification of viscose rayon embroidery thread from Taiwan.

Dear Mr. Shih:

In your letter dated November 10, 1994 (your ref. no. R- 03/94), you requested a classification ruling.

You have submitted a sample spool of 100% viscose rayon multifilament embroidery thread. No style number is indicated in your letter or on the sample. In your letter, you state that the yarn measures 133 decitex, has a twist of 550-600 turns per meter, and has 2% of corning oil lubricant. The two-ply yarn has a final Z-twist. The sample weighs approximately 159 grams, including the weight of the plastic spool. The spool contains 5,000 meters of yarns. We assume that the yarn is not textured and not high tenacity. According to our New York laboratory, the thread is not considered to be dressed. Please note that slight change in the amount of dressing may affect the classification .

The applicable subheading for the embroidery thread 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 duty rate will be 9.1 percent ad valorem.

The yarn falls within textile category designation 606. Based upon international textile trade agreements, products of Taiwan are subject to quota and the requirement of a visa.

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. 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 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 Section 177 of the Customs Regulations (19 C.F.R. 177).

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