CLA-2-54:S:N:N6:351 885660
Mr. Irwin Casper
COARC
P.O. Box 2, Route 217
Mellenville, NY 12544
RE: The tariff classification of unassembled dental floss
packages; including yarns, cases and cutters; from Scotland.
Dear Mr. Casper:
In your letter dated May 4, 1993, you requested a tariff
classification ruling.
You have submitted three samples of unassembled dental floss
parts which you plan to have assembled at your Mellenville, NY
plant for Pfizer, Inc. The three parts are as follows: floss
(yarn), molded polypropylene plastic cases in various sizes to hold
between 10 yards and 200 yards of dental floss, and stainless steel
cutter blades packed in bulk. The imported floss is a single high
tenacity nylon yarn. The tenacity measures 66.2 centinewtons per
tex. COARC buys untwisted parallel multifilament single nylon yarn
from DuPont in the United States and sends it to Peri-dent in
Scotland. Peri-dent twists the American-made yarn 1 1/2 to 3 turns
per inch, puts it through a wax bath and winds it on to dental
floss bobbins. All three unassembled components; yarns, cases, and
cutters; will be imported separately.
The applicable subheading for yarn will be 5402.10.3040,
Harmonized Tariff Schedule of the United States (HTS), which
provides for synthetic filament yarn (other than sewing thread),
not put up for retail sale, ..., high tenacity yarn of nylon or
other polyamides, single yarn, multifilament, with twist of 5 turns
or more per meter. The rate of duty will be 10 percent ad valorem.
Allowance in duty may be made under the following tariff
provision for the cost or value for the American-made yarn before
exportation to Scotland. The twisted yarn to be imported will be
entitled to partial duty exemption under HTS subheading 9802.00.80,
upon compliance with the regulations. Subheading 9802.00.80, HTS,
provides for articles assembled abroad in whole or in part of
fabricated components, the product of the United States.
The plastic cases will be classifiable under the provision for
articles for the conveyance or packing of goods, of plastics;
stoppers, lids, caps and other closures, of plastics; other; in
subheading 3923.90.0000, HTS. The rate of duty will be 3 percent
ad valorem.
The cutters will be classifiable under the provision for other
articles of iron or steel,..., other, in subheading 7326.90.9090,
HTS. The rate of duty will be 5.7 percent ad valorem.
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