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NY N017936





October 5, 2007

CLA-2-53:OT:RR:NC:N3:351

CATEGORY: CLASSIFICATION

TARIFF NO.: 5306.20.0000, 5207.10.0000

Evi Binder
Westrim, Inc.
7855 Hayvenhurst
Van Nuys, CA 91406

RE: The tariff classification of yarns from Taiwan

Dear Ms. Binder:

In your letter dated Sept. 21, 2007, you requested a tariff classification ruling. The samples which you submitted are being retained by this office.

You submitted two packaged samples. The first is item #BM10402, 20 yards of 100% linen cord, approximately 4700 decitex, with a wax coating. Linen is made from the fibers of the flax plant. According to Section XI, Note 3, Harmonized Tariff Schedule of the United States (HTSUS), cotton and other vegetable fiber yarns that are less than 20,000 decitex are classified as yarn, not cordage. The package contains two rolls of yarn and a small bag of metal cord ends.

The second sample is item #BM10400, two 100% cotton cords, described as braided with wax coating. Our examination indicates that the decitex does not exceed 20,000 for either yarn; as above, this means that they are yarn, not cordage. One yarn is approximately 1 mm in diameter and there are 10 yards; the other is 2 mm and there are 8 yards. The two yarns are wound on a card and packaged with a small bag of metal cord ends. The yarns meet the tariff definition of "put up for retail sale" found in Note 4, Section XI, HTSUS.

These yarns will apparently be used to string beads or for other craft uses.

The applicable subheading for the linen yarn will be 5306.20.0000, HTSUS, which provides for flax yarn, multiple. The rate of duty will be Free.

The applicable subheading for the cotton yarn will be 5207.10.0000, HTSUS, which provides for cotton yarn (other than sewing thread), put up for retail sale, containing 85% or more by weight of cotton. The rate of duty will be Free.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 Mitchel Bayer at 646-733-3102.

Sincerely,

Robert B. Swierupski
Director,

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