CLA-2-54:OT:RR:NC:N3:351
Mr. Michael A. Murray
DeSales Trading Company, Inc.
P.O. Box 269
609 Tucker Street
Burlington, NC 27216-0269
RE: The tariff classification of textured polyester yarns from Honduras
Dear Mr. Murray:
In your letter dated December 21, 2018, you requested a tariff classification ruling. You submitted a yarn detail sheet and a photograph of the synthetic textured polyester yarn, which you described as a representative sample of the Assorted off Grade Tex Polyester Yarns. You state that the yarns will be single ply and two ply with a denier range from 36, 72 to 144. The yarns in question are drawn textured yarns (DTY) that are made from polyester chips that are extruded into raw partially oriented yarn (POY). The POY are then texturized, and the photograph indicates they are put up on an industrial tube. According to the terms of Note 4 to Section XI, Harmonized Tariff Schedule of the United States (HTSUS), the yarns do not meet the definition of “put up for retail sale.” The yarns will be used in the commercial production of knitted socks, elastic narrow fabrics and circular knit fabrics.
The applicable subheading for the synthetic textured polyester yarns that are single ply yarn with a denier of 36 will be 5402.33.3000, HTSUS, which provides for synthetic filament yarn (other than sewing thread), not put up for retail sale, including synthetic monofilament of less than 67 decitex: textured yarn, of polyesters, single yarn. The rate of duty will be 8.8 percent ad valorem.
The applicable subheading for the synthetic textured polyester yarns that are single ply and the synthetic textured polyester yarns that are two ply with a denier range of 72 to 144 will be 5404.19.8040 HTSUS, which provides for synthetic monofilament of 67 decitex or more and of which no cross-sectional dimension exceeds 1 mm; strip and the like (for example, artificial straw) of synthetic textile materials of an apparent width not exceeding 5 mm: Other of polyesters. The rate of duty will be 6.9 percent 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 the World Wide Web at
https://hts.usitc.gov/current.
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 Adleasia Lonesome via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division