The tariff classification of textile-covered rubber cords and decorative metallic cords from Taiwan

N010025 May 10, 2007 CLA-2-56:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 5604.10.0000, 5605.00.9000 Kathleen Root Barthco Trade Consultants The Navy Yard 5101 South Broad Street Philadelphia, PA 191112-1404 RE: The tariff classification of textile-covered rubber cords and decorative metallic cords from Taiwan Dear Ms. Root: In your letter dated April 18, 2007, you requested a tariff classification ruling on behalf of your client, Big Lots Stores Inc., of Columbus, Ohio. You submitted eight (8) samples. Four, items WCL-PW701-1-7, WCL-PW701-8-14, WCL-PW701-15-18, and WCL-PW701-19-24, are essentially the same but of different colors. They are decorative stretch cords, labeled 70% rubber, 30% metallic. (The letter refers to them as elastic bands, but we shall assume for purposes of this ruling that they are rubber.) In each, a rubber core, approximately 2mm square, is sheathed by braided metallic or metallized strips. The strips meet the dimensional requirements of man-made fiber textile strips contained in Section XI, Legal Note 1(g) of the Harmonized Tariff Schedule of the United States (HTSUS). The applicable subheading for the items WCL-PW701-1-7, WCL- PW701-8-14, WCL-PW701-15-18, and WCL-PW701-19-24 will be 5604.10.0000, HTSUS, which provides for rubber thread and cord, textile covered. The duty rate will be 6.3% ad valorem. The next three samples, items WCL-PW701-4/5-1-5, WCL-PW701-4/5-11-12, and WCL-PW701-4/5-13-14, are decorative 3-strand twisted cords, all labeled 90% polyester, 10% metallic. In each of these cords, two strands are composed of multiple plies of twisted polyester yarns. The third strand is composed of four plies, each having an untwisted core of four polyester yarns gimped, or wrapped, by metallic or metallized textile strips. Please note that a yarn that contains any amount of metal is regarded in its entirety as metalized yarn for tariff purposes. Thus, the determination of which textile material predominates by weight is based not on the actual weight of metal, but on the actual weight of all yarns that contain metal. Items WCL-PW701-4/5-1-5, WCL-PW701-4/5-11-12, and WCL-PW701-4/5-13-14 are all considered to be 100% metallic. The applicable subheading for the metalized yarns WCL-PW701-4/5-1-5, WCL-PW701-4/5-11-12, and WCL-PW701-4/5-13-14 will be 5605.00.9000, HTSUS, which provides for metalized yarn, whether or not gimped, being textile yarn, combined with metal in the form of thread, strip, or powder or covered with metal: Other. The rate of duty will be 13.2% ad valorem. 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/. Your inquiry does not provide enough information for us to give a classification ruling on item WCL-PW701-4/5-1-5. The label states 90% polyester, 10% metallic, but our examination reveals no metallic yarns. The strips in the third ply of this yarn appear to be plastic; in fact, they are somewhat translucent. Your request for a classification ruling on this cord must confirm that the strips are either plastic or metalized (or metallic). When this information is available, you may wish to consider resubmission of your request. We are returning all the related samples. If you decide to resubmit your request, please include the sample of item WCL-PW701-4/5-1-5 that we have returned to you. 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, National Commodity Specialist Division