CLA-2 CO:R:C:T 089145 HP
Mr. Matthew Chang
Assistant Vice President
C. Itoh & Co. (America) Inc.
335 Madison Avenue
New York, NY 10017
RE: Impregnated yarns and cords used to absorb sea water in
fiber optic cables are not cords for technical uses. Acrylic;
resin; visible; naked; eye
Dear Mr. Chang:
This is in reply to your letter of April 3, 1991,
concerning the tariff classification of impregnated yarn,
produced in Japan, under the Harmonized Tariff Schedule of the
United States Annotated (HTSUSA).
FACTS:
The merchandise at issue consists of three types of
impregnated yarns, article number S-YAN, at 40,000, 20,000,
and 5,000 denier. Each yarn, constructed of 100% spun
acrylic, contains an S-twist. The 5,000 denier yarn is single
ply, the 20,000 denier yarn is 4-ply, and the 40,000 denier
yarn is 8-ply. All yarns have been impregnated with acrylic
resin. The yarns are incorporated within under-sea fiber
optic cables; the impregnation allows the yarns to absorb sea
water and thus protect the fiber optics.
ISSUE:
Whether these yarns are considered coated under the
HTSUSA?
LAW AND ANALYSIS:
Heading 5604, HTSUSA, provides for, inter alia, textile
yarn impregnated, coated, covered or sheathed with rubber or
plastics. The General Rules of Interpretation (GRIs) to the
HTSUSA govern the classification of goods in the tariff
schedule. GRI 1 states, in pertinent part, that:
... classification shall be determined
according to the terms of the headings and
any relative section or chapter notes ...
Goods which cannot be classified in accordance with GRI 1 are
to be classified in accordance with subsequent GRIs, taken in
order. Note 4 to Chapter 56, HTSUSA, states:
Heading 5604 does not cover textile yarn,
...in which the impregnation, coating or
covering cannot be seen with the naked eye
(usually chapters 50 to 55); for the
purpose of this provision, no account
should be taken of any resulting change in
color.
The wording of Note 4 ("cannot be seen with the naked
eye") is a clear expression by the drafters of the Harmonized
System that a significant, if not substantial, amount of
material must be added to a yarn it to be considered
impregnated, coated, covered or sheathed. The plastics
material added to the yarn must be visibly distinguishable
from that yarn. Any change in the "feel" of the material is
not taken into account. In essence, the plastics coating must
alter the visual characteristic of the yarn in order for the
yarn to be considered coated with plastics.
Applying the statutory test to the submitted samples,
using normally corrected vision in a well lighted room, we
cannot discern any visible coating applied to the yarns.
Heading 5604, HTSUSA, is therefore inapplicable.
5000 Denier Yarn
Heading 5509, HTSUSA, provides for yarn (other than
sewing thread) of synthetic staple fibers, not put up for
retail sale. This heading prima facie describes the
merchandise at issue.
20,000 & 40,000 Denier Yarns
Note 3(A)(b) to Section XI, HTSUSA, states that yarns
(single, multiple (folded) or cabled) of man-made fibers,
measuring more than 10,000 decitex, are to be treated as
"twine, cordage, ropes and cables." Heading 5607, HTSUSA,
provides for these items, whether or not impregnated, coated,
covered or sheathed with rubber or plastics. This heading
prima facie describes the merchandise at issue.
Heading 5911, HTSUSA, provides for textile products and
articles for technical uses. Note 7 to Chapter 59, HTSUSA,
states:
Heading 5911 applies to the following
goods, which do not fall in any other
heading of section XI:
(a) Textile products in the piece, cut to
length or simply cut to rectangular
(including square) shape (other than
those having the character of the
products of headings 5908 to 5910
[wicks, hosepiping and belting], the
following only:
* * *
(vi) Cords, braids and the like,
whether or not coated,
impregnated or reinforced
with metal, of a kind used
in industry as packing and
lubricating materials;
Although the items at issue clearly meet the first two
qualifications of Note 7(a)(vi), supra, they are protective
components, not packing or lubricating materials. Therefore,
per Note 7, they cannot be classified under heading 5911,
HTSUSA.
HOLDING:
As a result of the foregoing, the instant merchandise is
classified as follows:
5,000 Denier Yarn
... under subheading 5509.31.0000, HTSUSA, textile
category 604, as yarn (other than sewing thread) of
synthetic staple fibers, not put up for retail sale,
containing 85 percent or more by weight of acrylic or
modacrylic staple fibers, single yarn. The applicable
rate of duty is 11 percent ad valorem.
20,000 & 40,000 Denier "Yarns"
... under subheading 5607.50.2000, HTSUSA, textile
category 201, as 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 other synthetic fibers, not braided or
plaited. The applicable rate of duty is 27.6/kg + 15
percent ad valorem.
The designated textile and apparel category may be
subdivided into parts. If so, visa and quota requirements
applicable to the subject merchandise may be affected. Since
part categories are the result of international bilateral
agreements which are subject to frequent negotiations and
changes, to obtain the most current information available, we
suggest that you check, close to the time of shipment, the
Status Report On Current Import Quotas (Restraint Levels), an
issuance of the U.S. Customs Service, which is updated weekly
and is available at your local Customs office.
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 importing the merchandise
to determine the current status of any import restraints or
requirements.
A copy of this ruling letter should be attached to the
entry documents filed at the time this merchandise is
imported. If the documents have been filed without a copy,
this ruling should be brought to the attention of the Customs
officer handling the transaction.
Sincerely,
John Durant, Director
Commercial Rulings Division