CLA-2-54:OT:RR:NC:N3:351
Miguel Aristizabal
Enka de Colombia S.A.
CRA 37A #8-43
Medellin, Colombia 50021
RE: The tariff classification of textured yarns from Colombia
Dear Mr. Aristizabal:
In your letter dated Nov. 21, 2014, you requested a tariff classification ruling.
You submitted specifications for a multifilament yarn that will be 82%-97% polyamide or polyester; the balance of the yarn in either case will be an elastomeric fiber you say is polyurethane, which, in its fiber form, is known as spandex (or elastane in some countries). The spandex and other fiber (polyamide or polyester) are air-entangled, a process that creates a multiple yarn. The decitex is 363. The yarn is subjected to a false-twist process, creating a textured yarn for tariff classification purposes.
The yarn will be used commercially for both weaving and knitting in the wearing apparel, automobile, and home furnishings industries. Although the weight of the yarn on the bobbins was not stated, we assume, due to its proposed uses, that it will exceed 85 grams and will thus not be considered “put up for retail sale” as that term is defined in Legal Note 4(A)(a)(i) to Section XI, Harmonized Tariff Schedule of the United States (HTSUS).
The applicable subheading for the textured yarn, if of polyamides, will be 5402.31.6000, HTSUS, which provides for synthetic filament yarn, not put up for retail sale, textured yarn, of nylon or other polyamides, measuring per single yarn not more than 500 decitex, multiple (folded) or cabled yarn. The general rate of duty will be 8% ad valorem.
The applicable subheading for the textured yarn, if of polyester, will be 5402.33.6000, HTSUS, which provides for synthetic filament yarn, not put up for retail sale, textured yarn, of polyesters, multiple (folded) or cabled yarn. 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/.
You have stated that the yarn will be exported from Colombia to the United States under the U.S.-Colombia Trade Promotion Act, but you have not asked for a ruling on the applicability of that program to this yarn. If you wish us to rule on that issue, please supply all relevant information regarding the origin of all components.
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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division