CLA-2 CO:R:C:T 951818 CC
District Director of Customs
10 Causeway St., Room 603
Boston, MA 02222-1059
RE: Decision on Application for Further Review of Protest No.
0401-90-000467; filament yarn
Dear Sir:
This protest was filed against your decision in the
liquidation of an entry involving the importation of filament
yarn from Austria.
FACTS:
The subject merchandise is designated as style 520 and is
described as "polytetrafluoroethylene (PTFE) filament yarn." The
PTFE coating lubricates and strengthens the yarns. These single
ply yarns are not braided. They are to be further manufactured,
by braiding, into braided packing after importation.
The subject merchandise was liquidated under subheading
5911.90.0000 of the Harmonized Tariff Schedule of the United
States Annotated (HTSUSA), which provides for textile products
and articles, for technical uses, specified in note 7 to this
chapter, other.
The protestant contends that the subject merchandise is
classifiable under subheading 5405.00.6000, HTSUSA, which
provides for artificial monofilament of 67 decitex or more and of
which no cross-sectional dimension exceeds 1 millimeter; strip
and the like (for example, artificial straw) of artificial
textile materials of an apparent width not exceeding 5
millimeters, other.
ISSUE:
Whether the subject merchandise is classifiable in Heading
5405, HTSUSA, or in Heading 5911, HTSUSA?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI's),
taken in order. GRI 1 provides that classification shall be
determined according to the terms of the headings and any
relative section or chapter notes.
Note 7 to Chapter 59, HTSUSA, provides, inter alia, that
Heading 5911 applies to textile cords, braids and the like,
whether or not coated, impregnated or reinforced with metal, of a
kind used in industry as packing or lubricating materials,
whether in the piece or cut to length. In HRL 086433, dated July
27, 1990, which concerned the classification of merchandise
similar to that at issue, we stated that by using the locution
"cords, braids and the like," the merchandise covered by that
portion of Note 7 is not required to be twine, rope or braid; it
must only be something that resembles, in appearance and use,
cord and braid. The information available to us indicates that
the merchandise at issue will be used as cords in the
construction of braided packing material.
GRI 2(a) provides that any reference in a heading to an
article shall be taken to include a reference to that article
incomplete or unfinished, provided that, as entered, the
incomplete or unfinished article has the essential character of
the complete or finished article.
We also found in HRL 086433 that such merchandise, although
not finished, is classifiable as finished packing material in
application of GRI 2(a). In HRL 086433 we stated the following:
It is clear in the instant matter that the yarn,
as entered, has the essential character of completed
packing material. After importation, the yarn is
braided. You have demonstrated that this yarn has no
practical value outside of its use in construction of
braided packing materials. In addition, current
industry practice recognizes this type of yarn as
dedicated for use in the construction of braided
packing materials. Therefore, under the GRI 2(a)
analysis narrated above, the instant yarn is
classifiable under heading 5911 as finished braided
packing materials.
We have ruled in several cases, in addition to HRL 086433,
that yarn which will be braided to make packing material is
classifiable in Heading 5911. See, for example, HRL 085813 of
January 10, 1990; HRL 086434 of August 13, 1990; HRL 086435 of
July 13, 1990; and HRL 085417 of October 30, 1989. Consequently,
the merchandise at issue is classifiable in Heading 5911.
HOLDING:
The subject merchandise is classified under subheading
5911.90.0000 of the Harmonized Tariff Schedule of the United
States Annotated (HTSUSA), which provides for textile products
and articles, for technical uses, specified in note 7 to this
chapter, other. The rate of duty is 7.5 percent ad valorem.
The protest should be denied. A copy of this decision
should be attached to the Customs Form 19 and provided to the
protestant as part of the notice of action on the protest.
Sincerely,
John Durant, Director
Commercial Rulings Division