CLA-2 CO:R:C:G 087677 KWM
TARIFF: 5609.00.1000
Mr. Len Pawelczyk
The Camelot Company
9865 West Leland Avenue
Schiller Park, Illinois 60176
RE: Cut sections of cotton yarn used to manufacture power
transmission belts; Short cut textile fibers; Cotton
fibers; Articles of yarn.
Dear Mr. Pawelczyk:
This is in response to your inquiry dated May 29, 1990,
regarding the tariff classification of cut cotton yarns used
to manufacture power transmission belts. Your letter and a
sample of the merchandise was forwarded to this office for a
ruling.
FACTS:
Your letter describes the merchandise as "dipped cotton,
short-cut fiber for V-belts." More specifically, it is cotton
fibers, cut to a short length, to be combined with rubber for
the manufacture of "power transmission belts." The short-cut
"fibers" are created by warping "'normal, regular cotton 10ECC
or 2ECC yarn having first quality' on beam, [and] treating
(dipping) yarns into R.F.L. solution (Resorcinol, formalin and
Latex) in order to get better adhesion with rubber." After
spinning, the treated yarns are cut to lengths ranging from 1
to 8 millimeters (mm) in length. The fibers are spun
specifically to create the yarns used, and the yarns are cut
specifically as component material for the manufacture of V-
belts or power transmission belts. The goods will be imported
from Singapore.
ISSUE:
How are these goods classified under the Harmonized
Tariff Schedule of the United States Annotated?
LAW AND ANALYSIS:
Classification under the Harmonized Tariff Schedule of
the United States Annotated (HTSUSA) is made in accordance
with the General Rules of Interpretation (GRI's). The
systematic detail of the harmonized system is such that
virtually all goods are classified by application of GRI 1,
that is, according to the terms of the headings of the tariff
schedule and any relevant Section or Chapter Notes.
In examining the tariff schedules, several terms of
Section IX, HTSUSA, appear relevant to the issue here:
"fiber", "flock", and "yarns". We do not consider the goods
to be "fibers" because the product has been processed beyond
the fiber stage by its' spinning into yarn. We also do not
consider the product to be "flock" because flock is composed
of pieces measuring 5 mm of less, as described in the
Explanatory Notes to heading 5601, HTSUSA. The instant pieces
range from 1 to 8 mm, some clearly longer than that included
as flock. Lastly, we do not believe it is a "yarn" because it
is no longer a continuous strand suitable for weaving or
knitting, as would be expected of a yarn under the HTSUSA.
Having determined that the above terms do not describe
the instant goods, we have considered the terms of heading
5609, HTSUSA, which classifies "articles of yarn." While the
instant merchandise are not now of sufficient length to be
considered yarn, the facts indicate that it was yarn from
which these pieces were cut. The pieces may properly be
considered to be articles specifically created from the
treated yarns. By application of GRI 1 therefore, the terms
"articles of yarns" under heading 4906, HTSUSA, serve to
classify this merchandise.
Within heading 5609, HTSUSA, articles of yarn are
distinguished by their composition. The instant goods are
made of cotton fibers, which are described in subheading
5609.00.1000, HTSUSA, "Articles of yarn . . . of cotton."
HOLDING:
The goods at issue here, short cut "fibers" created from
first quality cotton yarns that have been treated with
Resorcinol, formalin and Latex, are classified as articles of
yarn, of cotton, under subheading 5609.00.1000, HTSUSA. The
applicable duty rate for these goods is 5.8 percent ad
valorem. There is no textile visa category associated with
this classification.
Sincerely,
John A. Durant
Director
Commercial Rulings Division