CLA-2-54:OT:RR:NC:TA:351
Doug Coath, Jr.
Frank W. Winne & Son, Inc.
521 Fellowship Road
Suite 115
Mount Laurel, NJ 08054
RE: The tariff classification of nylon yarn and polyester yarn from Korea
Dear Mr. Coath:
In your letter dated May 8, 2009, you requested a tariff classification ruling.
The submitted sample is a 1260 denier multifilament single yarn, with little or no twist, that you say may be nylon or polyester; you import both. The yarns are made into rope after importation. The 1260 denier filament nylon or polyester yarns are imported on tubes. We assume they are not high tenacity yarns as defined in Note 6 to Section XI, Harmonized Tariff Schedule of the United States (HTSUS).
The applicable subheading for the multifilament nylon yarn will be 5402.45.9030, HTSUS, which provides for synthetic filament yarn (other than sewing thread), not put up for retail sale, of nylon, other, monofilament; multifilament, untwisted or with twist of less than 5 turns per meter: other. The rate of duty will be 8% ad valorem.
The applicable subheading for the multifilament polyester yarn 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 turns per meter. The 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/.
The sample will be returned as requested.
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