CLA-2 OT:CTF:TCM W967902 ASM
Mr. Peter Hermann
American Falcon, Inc.
470 Main St., Route 28
Harwich Port, MA 02646-1604
RE: Tariff classification of treated yarn; Revocation of NY L82682
Dear Mr. Hermann:
This is in response to a request for reconsideration of Customs and Border Protection (CBP) New York Ruling letter (NY) L82682, dated March 9, 2005, which classified a certain treated yarn under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). Samples have been submitted to CBP for examination.
Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C. 1625(c)(1)), as amended by Title VI, a notice was published in the April 25, 2007, Customs Bulletin, Volume 41, Number 18, proposing revocation of NY L82682, and to revoke any treatment accorded to substantially identical transactions. No comments were received in response to the notice.
FACTS:
The subject merchandise consists of white yarn, identified as “TEX 500 5 cord linen thread”. It is imported on a spool that weighs 484 grams. According to the CBP Laboratory Report, the sample is a 5-plied (multiple) white yarn composed of 100 percent by weight vegetable fibers with the characteristics of flax. The yarn is treated with a substance of the polyethylene type and has an approximate decitex of 6448. There was no rubber material detected on the sample.
In NY L82682, the yarn was classified in subheading 5607.90.9000, 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: Other: Other”.
The merchandise was invoiced under subheading 5306.20.0000, HTSUSA, as “Flax yarn: Multiple (folded) or cabled”. You disagree with CBP’s determination in NY L82682 that the product is classified in subheading 5607.90.9000, HTSUSA. Furthermore, you assert that the yarn is merely “waxed” and not “polished or glazed” within the meaning of the General Explanatory Notes to Section XI(I)(B).
ISSUE:
What is the proper classification for the merchandise?
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). 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 GRI may then be applied. The Harmonized Commodity Description and Coding System Explanatory Notes (“ENs”) constitute the official interpretation of the Harmonized System at the international level. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUSA and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).
We begin by noting that, in relevant part, the General EN’s to Section XI(I)(B), state as follows:
Yarns
* * *
Polished or glazed yarns are those which have been treated with preparations based on natural substances (wax, paraffin, etc.) or on synthetic substances (acrylic resins in particular). They are then made glossy by means of polishing rollers.
In considering this definition, we recognize that the yarn, while treated with a coating, is not “polished or glazed” within the meaning of the General EN to Section XI cited above. In fact, the yarn has not been made “glossy” by means of polishing rollers.
Section XI, Note 3(A)(c), HTSUSA, specifies that the following descriptions are to be treated as “twine, cordage, ropes and cables”:
* * *
Of true hemp or flax:
Polished or glazed, measuring 1,429 decitex or more; or
Not polished or glazed, measuring more than 20,000 decitex;
* * *
As we have already noted, the flax yarn is not “polished or glazed” within the meaning of the tariff. Furthermore, it is not more than 20,000 decitex and only has an approximate decitex of 6448. Thus, pursuant to Section XI, Note 3(A)(c)(ii), the subject yarn cannot be classified within a provision for “twine, cordage, ropes and cables”.
The General EN’s to Section XI(I)(B), Table I, provide that flax yarn, neither polished nor glazed, measuring less than 20,000 decitex is to be classified in Chapter 53, HTSUSA. Inasmuch as the subject yarn is not “polished or glazed” within the meaning of the General EN to Section XI, it is not precluded from classification in Chapter 53, HTSUSA. Accordingly, we find that the merchandise, which is only a decitex of 6448, is properly classified as “flax yarn” of heading 5306, HTSUSA. We further find that NY L82682 erroneously classified the yarn in subheading 5607.90.9000, HTSUSA.
HOLDING:
NY L82682, dated March 9, 2005, is hereby revoked.
The subject merchandise is correctly classified in subheading 5306.20.0000, HTSUSA, which provides for “Flax yarn: Multiple (folded) or cabled”. The general column one duty rate is Free. The textile category is 800.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUSA and the accompanying duty rates are provided on the world wide web at www.usitc.gov. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the "Textile Status Report for Absolute Quotas" which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov. 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 the local CPB office prior to importation of this merchandise to determine the current status of any import restraints or requirements.
In accordance with 19 U.S.C. 1625(c), this ruling will become effective 60 days after publication in the Customs Bulletin.
Sincerely,
Myles B. Harmon, Director
Commercial and Trade Facilitation Division