CLA-2 CO:R:C:G 083445 CRS
Mr. Phil Rodriquez
Hoechst Celanese Corporation
Textile Fibers Group
1211 Avenue of the Americas
New York, NY 10036
RE: Acetate Tow
Dear Mr. Rodriquez:
This is in reply to your letter dated December 13, 1988, in
which you requested a ruling under the Harmonized Tariff Schedule
of the United States Annotated (HTSUSA) concerning the above-
referenced merchandise. A sample was submitted with your
request.
FACTS:
The article in question is acetate tow. Tow is a continuous
band composed of several thousand filaments held loosely together
by crimp. The tow in question will be used in the manufacture of
cigarette filters.
The sample submitted is a 9.16 meter length of acetate
filament tow, the individual filaments of which measure less than
67 decitex each. The tow has a twist of less than 5 turns per
meter and measures over 20,000 decitex.
ISSUE:
The issues presented are whether the tow in question is
classifiable in Chapter 54 or Chapter 55, HTSUSA, and in
addition, whether it is synthetic or artificial filament tow.
LAW AND ANALYSIS:
Articles are classified under the HTSUSA according to the
General Rules of Interpretation (GRIs). GRI 1 provides that the
classification of articles is to be determined according to the
terms of the headings and any relevant section or chapter notes
and, provided that the headings or notes do not otherwise
require, according to the remaining GRIs.
Note 1, Chapter 55, HTSUSA, establishes five requirements
in order for man-made filament tow, consisting of parallel
filaments of a uniform length equal to the length of the tow, to
be classified in headings 5501 or 5502. However, the first issue
is whether crimped tow such as that in question can be considered
to consist of parallel filaments.
Crimp is a wave configuration imparted permanently into the
filaments through a heat process at the time of manufacture.
Although the crimping process results in a curvature of the tow,
the individual filaments follow the same general wave pattern.
In this regard, while the filaments are not at all points
equidistant, they nevertheless are substantially parallel in that
they do not intersect. Thus it is the position of the Customs
Service that the filaments of the crimped tow at issue are
therefore parallel within the meaning of Note 1, Chapter 55.
Since the tow consists of parallel filaments, the second
issue is whether the tow satisfies the 5 requirements for
classification within headings 5501 and 5502. According to Note
1, the tow must meet the following specifications:
(a) Length of tow exceeding 2 m;
(b) Twist less than 5 turns per meter;
(c) Measuring per filament less than 67 decitex;
(d) Synthetic filament tow only; the tow must be drawn,
that is to say, be incapable of being stretched by more than
100 percent of its length; and
(e) Total measurement of tow more than 20,000 decitex.
The sample merchandise satisfies these requirements in all
respects. As noted above, the tow exceeds 2 meters in length,
has fewer than 5 twists per meter, and measures less than 67
decitex per filament. The total measurement of the sample tow is
more than 20,000 decitex and the tow cannot be stretched by more
than twice its length. Consequently, the sample tow meets the
specifications of Note 1.
Note 2, Chapter 54, HTSUSA, states that headings 5402 and
5403 do not apply to synthetic or artificial tow of Chapter 55.
Moreover, the Explanatory Notes, which constitute the official
interpretation of the Harmonized System at the international
level, state at General Note II to Chapter 54 that "filament tow,
other than that defined in Note 1 to Chapter 55, is included" in
Chapter 54. Since the sample tow meets the requirements for
classification in Chapter 55, as established by Note 1 thereto,
it is classifiable in Chapter 55 rather than in Chapter 54.
Heading 5501 covers synthetic filament tow; heading 5502
covers artificial filament tow. The tow in question is made of
artificial fiber as defined by Note 1, Chapter 54, HTSUSA, in
that it is produced by the chemical transformation of a natural
organic polymer, in this case, cellulose acetate.
HOLDING:
The tow at issue is classifiable in subheading 5502.00.0000
under the provision for artificial filament tow, and is dutiable
at a rate of 10 percent ad valorem.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories, you should contact your local
Customs office prior to importation of this merchandise to
determine the current status of any import restraints or
requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division