CLA-2-54:OT:RR:NC:N3:351
Daimon Ponthieux
Blumenthal Print Works, Inc.
905 South Broad Ave.
New Orleans, LA 70125
RE: The tariff classification of yarn from China
Dear Mr. Ponthieux:
In your letter dated July 16, 2008, you requested a tariff classification ruling. The sample which you submitted was examined and disposed of.
You submitted a short length of polyester yarn, Y7115. You describe it as 150 denier (167 decitex) textured filament yarn. Our examination determines that it is a multifilament yarn with little or no twist; we find no evidence of any texturizing. In a telephone conversation on August 11, we asked the nature of the texturizing; your response on August 18 was that the texturizing was done on a “spinning board,” a term for which we can find no reference as a texturizing machine.
We note the Explanatory Note to subheadings 5402.31 to 5402.39, wherein “textured yarns” are defined for tariff purposes:
Textured yarns are yarns that have been altered by a mechanical or physical process (e.g., twisting, untwisting, false-twisting, compression, ruffling, heat-setting or a combination of several of these presses), which results in individual fibres being set with introduced curls, crimps, loops, etc. These distortions may be partially or completely straightened by a stretching force but resume the shape into which they have been set upon being released.
Textured yarns are characterized by having either a high bulk or a very high extensibility. The high elasticity of both types makes them especially suitable for use in the manufacture of stretch garments (e.g., tights, hose, underwear) while the high bulk yarns give fabrics softness and warmth of touch.
Textured yarns may be distinguished from non-textured (flat) filament yarns by the presence of special twist characteristics, small loops or reduced parallel orientation of the filaments in the yarn.
We find that none of the above pertains to the sample we have received. As such, we find that this is not a textured yarn for tariff purposes. You also stated that the yarn would be imported on spools weighing more than 85 grams each; the filament yarn would thus not be considered “put up for retail sale” as that term is defined in Note 4 to Section XI, Harmonized Tariff Schedule of the United States (HTSUS).
The applicable subheading for the yarn, Y7115, will be 5402.47.9020, HTSUS, which provides for synthetic filament yarn (other than sewing thread), not put up for retail sale, of polyesters, other, other, monofilament; multifilament, untwisted or with twist of less than 5 tpm. The general rate of duty will be 8% ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Mitchel Bayer at (646) 733-3102.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division