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NY 885660

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May 12, 1993

CLA-2-54:S:N:N6:351 885660

CATEGORY: CLASSIFICATION

TARIFF NO.: 5402.10.3040; 3923.90.0000; 7326.90.9090; 9802.00.80

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

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See also:

• Tariff No.: 3923.90.00 - Articles nesoi, for the conveyance or packing of goods, of plastics
• Tariff No.: 5402.10.30 - Single high tenacity yarn of nylon or polyamides, not put up for retail sale
• Tariff No.: 9802.00.80 - U.S. articles assembled abroad, which have not lost their physical identity or have not advanced in value or improved in condition abroad