The tariff classification of rayon embroidery thread from Brazil

N298757 July 25, 2018 CLA-2-54:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 5403.41.0000 Ms. Julie Vair Expeditors Tradewin, LLC 1015 Third Avenue Seattle, WA 98104 RE: The tariff classification of rayon embroidery thread from Brazil Dear Ms. Vair: In your letter dated July 3, 2018, you requested a tariff classification ruling on behalf of your client, UNTUCKit, LLC. You have submitted a sample of an embroidery thread which you described as 100 percent viscose rayon multifilament cabled yarn. It has a decitex of 266, resistance of 680 cN and a tenacity of 25.19cN/Tex. It is dressed with an emulsion of paraffin and silicone oil that is 2.23 percent by weight of the thread, and has a final "Z" twist. The sample you submitted, is put up on an industrial tube and will be used for embellishment on shirts. Your sample will be returned. The applicable subheading for the rayon embroidery thread will be 5403.41.0000, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for artificial filament yarn (other than sewing thread), not put up for retail sale; other yarn, multiple (folded) or cabled; of viscose rayon. The rate of duty will be 9.1 percent 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 the World Wide Web at https://hts.usitc.gov/current. 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 Adleasia Lonesome via email at adleasia.a.lonesome@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division