OT:RR:CTF:FTM H319270 TSM
Mr. Stephen L. Fodor
Customs Services & Solutions, Inc.
5833 Stewart Pkwy # 102 P.O. Box 5644
Douglasville, GA 30135
Re: Modification of New York Ruling Letter (“NY”) N277404; The Tariff Classification of Polypropylene Fibrillated Yarn from Turkey
Dear Mr. Fodor:
This is in reference to NY N277404, dated August 12, 2016, issued to you on behalf of your client, Cosmic International, Inc., concerning the tariff classification of a certain polypropylene fibrillated yarn. In that ruling, U.S. Customs and Border Protection (“CBP”) classified the polypropylene fibrillated yarn at issue under heading 5404, HTSUS, and specifically under subheading 5404.90.0000, HTSUSA, which provides for “Synthetic monofilament of 67 decitex or more and of which no cross-sectional dimension exceeds 1 mm; strip and the like (for example, artificial straw) of synthetic textile materials of an apparent width not exceeding 5 mm: Other.” Upon additional review, we have found this classification to be incorrect. For the reasons set forth below we hereby modify NY N277404 with regard to the tariff classification of the polypropylene fibrillated yarn at issue.
Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C. § 1625 (c)(1)), as amended by section 623 of title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act (Pub. L. 103-182, 107 Stat. 2057), a notice was published in the Customs Bulletin, Volume 55, No. 32, on August 18, 2021, proposing to modify NY N277404, and revoke any treatment accorded to substantially identical transactions. No comments were received in response to the notice.
FACTS:
In NY N277404, the polypropylene fibrillated yarn at issue was described as follows:
The first sample that was submitted, 9,999 Denier is described as virgin polypropylene fibrillated twine. The yarn is imported from Turkey.
ISSUE:
What is the tariff classification of the polypropylene fibrillated yarn at issue?
LAW AND ANALYSIS:
Classification under the HTSUS is determined in accordance with the General Rules of Interpretation (“GRIs”). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order.
The 2021 HTSUSA provisions under consideration are as follows:
5404 Synthetic monofilament of 67 decitex or more and of which no cross-sectional dimension exceeds 1 mm; strip and the like (for example, artificial straw) of synthetic textile materials of an apparent width not exceeding 5 mm:
* * *
5404.90.0000 Other
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5607 Twine, cordage, ropes and cables, whether or not plaited or braided and whether or not impregnated, coated, covered or sheathed with rubber or plastics:
* * *
Of polyethylene or polypropylene:
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5607.49 Other:
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Other, not braided or plaited:
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5607.49.2500 Other
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Note 3 to Section XI provides as follows:
For the purposes of this section, and subject to the exceptions in paragraph (B) below, yarns (single, multiple (folded) or cabled) of the following descriptions are to be treated as “twine, cordage, ropes and cables”:
(a) Of silk or waste silk, measuring more than 20,000 decitex;
(b) Of man-made fibers (including yarn of two or more monofilaments of chapter 54), measuring more than 10,000 decitex;
(c) Of true hemp or flax:
(i) Polished or glazed, measuring 1,429 decitex or more; or
(ii) Not polished or glazed, measuring more than 20,000 decitex;
(d) Of coir, consisting of three or more plies;
(e) Of other vegetable fibers, measuring more than 20,000 decitex; or
(f) Reinforced with metal thread.
(B) Exceptions:
(a) Yarn of wool or other animal hair and paper yarn, other than yarn reinforced with metal thread;
(b) Man-made filament tow of chapter 55 and multifilament yarn without twist or with a twist of less than 5 turns per meter of chapter 54;
(c) Silkworm gut of heading 5006 and monofilaments of chapter 54;
(d) Metalized yarn of heading 5605; yarn reinforced with metal thread is subject to paragraph (A)(f) above; and
(e) Chenille yarn, gimped yarn and loop wale-yarn of heading 5606.
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In understanding the language of the HTSUS, the Explanatory Notes (“ENs”) of the Harmonized Commodity Description and Coding System may be utilized. The ENs, although neither dispositive nor legally binding, provide a commentary on the scope of each heading, and are generally indicative of the proper interpretation of the Harmonized System at the international level. See T.D. 89-80, 54 Fed. Reg. 35127 (August 23, 1989).
EN to Section XI provides the following:
(3)(A) For the purposes of this Section, and subject to the exceptions in paragraph (B) below, yarns (single, multiple (folded) or cabled) of the following descriptions are to be treated as “twine, cordage, ropes and cables”:
(a) Of silk or waste silk, measuring more than 20,000 decitex;
(b) Of man made fibres (including yarn of two or more monofilaments of Chapter 54), measuring more than 10,000 decitex;
(c) Of true hemp or flax:
(i) Polished or glazed, measuring 1,429 decitex or more; or
(ii) Not polished or glazed, measuring more than 20,000 decitex;
(d) Of coir, consisting of three or more plies;
(e) Of other vegetable fibres, measuring more than 20,000 decitex; or
(f) Reinforced with metal thread.
Exceptions:
(a) Yarn of wool or other animal hair and paper yarn, other than yarn reinforced with metal thread;
(b) Man made filament tow of Chapter 55 and multifilament yarn without twist or with a twist of less than 5 turns per metre of Chapter 54;
(c) Silk worm gut of heading 50.06, and monofilaments of Chapter 54;
(d) Metallised yarn of heading 56.05; yarn reinforced with metal thread is subject to paragraph (A) (f) above; and
(e) Chenille yarn, gimped yarn and loop wale yarn of heading 56.06.
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GENERAL
In general, Section XI covers raw materials of the textile industry (silk, wool, cotton, man made fibres, etc.), semi manufactured products (such as yarns and woven fabrics) and the made up articles made from those products…
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(I) CHAPTERS 50 TO 55
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(B) Yarns
(1) General.
Textile yarns may be single, multiple (folded) or cabled. For the purposes of the Nomenclature:
(i) Single yarns means yarns composed either of:
(a) Staple fibres, usually held together by twist (spun yarns); or of
(b) One filament (monofilament) of headings 54.02 to 54.05, or two or more filaments (multifilament) of heading 54.02 or 54.03, held together, with or without twist (continuous yarns).
(ii) Multiple (folded) yarns means yarns formed from two or more single yarns, including those obtained from monofilaments of heading 54.04 or 54.05 (twofold, threefold, fourfold, etc. yarns) twisted together in one folding operation. However, yarns composed solely of monofilaments of heading 54.02 or 54.03, held together by twist, are not to be regarded as multiple (folded) yarns.
The ply (“fold”) of a multiple (folded) yarn means each of the single yarns with which it is formed.
(iii) Cabled yarns means yarns formed from two or more yarns, at least one of which is multiple (folded), twisted together in one or more folding operations.
The ply (“fold”) of a cabled yarn means each of the single or multiple (folded) yarns with which it is formed.
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(2) Distinction between single, multiple (folded) or cabled yarns of Chapters 50 to 55, twine, cordage, rope or cables of heading 56.07 and braids of heading 58.08.
(See Note 3 to Section XI)
Chapters 50 to 55 do not cover all yarns. Yarns are classified according to their characteristics (measurement, whether or not polished or glazed, number of plies) in those headings of Chapters 50 to 55 relating to yarns, as twine, cordage, rope or cables under heading 56.07, or as braids under heading 58.08. Table I below shows the correct classification in each individual case:
TABLE I
Classification of yarns, twine, cordage, rope and cables of textile material.
Type (*)
Characteristics determining classification
Classification
- Of man made fibres (including those yarns of two or more monofilaments of Chapter 54 (**))
* * *
(1) Measuring 10,000 decitex or less (2) Measuring more than 10,000 decitex
Chapter 54 or 55 Heading 56.07
Footnotes.
(*) References to the various textiles materials apply also to such mixtures as are classified therewith under the provisions of Note 2 to Section XI (see Part (I) (A) of this General Explanatory Note).
(**) Silk worm gut of heading 50.06, multifilament yarn without twist or with a twist of less than 5 turns per metre, and monofilament, of Chapter 54, and man made filament tow of Chapter 55 do not in any circumstances fall in heading 56.07.
* * *
EN to heading 5607 provides in relevant part as follows:
This heading covers twine, cordage, ropes and cables, produced by twisting or by plaiting or braiding.
(1) Twine, cordage, ropes and cables, not plaited or braided.
Parts (I) (B) (1) and (2) (particularly the Table) of the General Explanatory Note to Section XI set out the circumstances in which single, multiple (folded) or cabled yarns are regarded as twine, cordage, ropes or cables of this heading.
* * *
In NY N277404, the polypropylene fibrillated yarn at issue was classified under subheading 5404.90.0000, HTSUSA, which provides for “Synthetic monofilament of 67 decitex or more and of which no cross-sectional dimension exceeds 1 mm; strip and the like (for example, artificial straw) of synthetic textile materials of an apparent width not exceeding 5 mm: Other.” However, consistent with the foregoing discussion, we find this classification to be incorrect.
According to the record, the yarn at issue measures 9,999 denier. In the June 20, 2016 letter requesting a ruling concerning the tariff classification of this yarn, the requestor stated that 9,999 denier is described as 1,111 decitex. Upon review, we find this to be incorrect. Both denier and decitex are units of measure of fibers, yarns, and thread. Denier is defined as the mass in grams per 9,000 meters of yarn. Decitex is defined as the mass in grams per 10,000 meters of yarn. Therefore, we find that 9,999 denier converts to 11,110 decitex. However, upon CBP laboratory testing and according to the CBP laboratory report no. SV20210537, the precise measurement of the sample of the yarn at issue was found to be 11,641 decitex. Based on the foregoing information, we conclude that it is undisputed that the yarn under consideration measures more than 10,000 decitex.
Yarns measuring more than 10,000 decitex are described in Note 3(A)(b) to Section XI and EN 3(A)(b) to Section XI, which provide that yarns of man-made fibers measuring more than 10,000 decitex are to be treated as “twine, cordage, ropes & cables.” Twine, cordage, ropes and cables are classified under heading 5607, HTSUS, which specifically provides for “Twine, cordage, ropes and cables, whether or not plaited or braided and whether or not impregnated, coated, covered or sheathed with rubber or plastics.” EN to heading 5607 further provides that “Parts (I) (B) (1) and (2) (particularly the Table) of the General EN to Section XI set out the circumstances in which single, multiple (folded) or cabled yarns are regarded as twine, cordage, ropes or cables of this heading.” Table I featured in Part (I)(2) of the General EN to Section XI, provides in relevant part that yarns of man-made fibers measuring 10,000 decitex or less, are classified under Chapters 54 or 55, HTSUS. However, yarns measuring more than 10,000 decitex are classified under heading 5607, HTSUS.
Upon review, we conclude that the yarn at issue measures 11,641 decitex and is composed of polypropylene, which is a man-made, artificial material. Accordingly, consistent with Table I found in Part (I)(2) of the General EN to Section XI, it cannot be classified in any heading of Chapter 54, HTSUS. Rather, it is classified in heading 5607, HTSUS, and specifically in subheading 5607.49.2500, HTSUSA, which provides for “Twine, cordage, ropes and cables, whether or not plaited or braided and whether or not impregnated, coated, covered or sheathed with rubber or plastics: Of polyethylene or polypropylene: Other: Other, not braided or plaited: Other.” See NY N207437, dated March 21, 2012 (classifying certain polypropylene yarn measuring 33,333 decitex under heading 5607, HTSUS); See also NY N265266, dated February 29, 2016 (classifying a certain polypropylene rope measuring 65,778 decitex under heading 5607, HTSUS).
HOLDING:
By application of GRIs 1 and 6, we find that the polypropylene fibrillated yarn at issue is classified under heading 5607, HTSUS, and specifically under subheading 5607.49.2500, HTSUSA, which provides for “Twine, cordage, ropes and cables, whether or not plaited or braided and whether or not impregnated, coated, covered or sheathed with rubber or plastics: Of polyethylene or polypropylene: Other: Other, not braided or plaited: Other.” The 2021 column one, general rate of duty is 9.8¢/kg + 5.3% ad valorem.
EFFECT ON OTHER RULINGS:
NY N277404, dated August 12, 2016, is hereby MODIFIED.
In accordance with 19 U.S.C. § 1625(c), this ruling will become effective 60 days after its publication in the Customs Bulletin.
Sincerely,
For Craig T. Clark, Director
Commercial and Trade Facilitation Division