CLA-2-54:S:N:N6:351 888304
Mr. Irwin Casper
COARC
P.O. Box 2, Route 217
Mellenville, NY 12544
RE: The tariff classification of nylon dental floss from Scotland.
Dear Mr. Casper:
In your letter dated July 14, 1993, you requested a tariff
classification ruling.
You have submitted a sample (marked A) of dental floss to
which you plan to add a sanitary cellophane wrapper (sample B) at
your Mellenville, NY plant for Pfizer, Inc. Sample A, the imported
product, consists of three assembled parts as follows: 12 yards of
840 denier floss (yarn), a molded polypropylene plastic case and a
stainless steel cutter blade. Sample A is put up ready for use by
the ultimate consumer. As you stated for our previous ruling under
control number NY 885660, the imported floss is a single high
tenacity nylon yarn with tenacity measuring 66.2 centinewtons per
tex. COARC buys untwisted parallel multifilament single nylon yarn
from DuPont in the United States and sends it to Perident in
Scotland. Perident twists the American-made yarn 1 1/2 to 3 turns
per inch, puts it through a wax bath, winds it on to small dental
floss bobbins, and packages it in plastic cases.
The applicable subheading for the dental floss, sample A, 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.
An allowance in duty may be made under the following tariff
provision for the cost or value of the American-made yarn before
exportation to Scotland. The yarn portion of the product 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.
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