CLA-2-54:OT:RR:NC:N3:351
Michael A. Murray DeSales Trading Company, Inc. P.O. Box 269 609 Tucker Street Burlington, NC 27216-0269
RE: The tariff classification of elastomeric yarns from China
Dear Mr. Murray:
In your letter dated April 11, 2019, you requested a tariff classification ruling.
You submitted photos and descriptions of elastomeric yarns. The fiber content is 100 percent spandex and the yarn will be imported in the following deniers: 70, 140, 210, 420, 840, 1120 and 1680. All the yarns will be imported on industrial spools and according to the terms of Note 4 to Section XI, Harmonized Tariff Schedule of the United States (HTSUS), the yarn does not meet the definition of “put up for retail sale.” All the yarns will be used to knit several different types of apparel and textile items. You did not state that the yarns are twisted.
The applicable subheading for the elastomeric yarn having a denier of 70 will be 5402.44.0005, 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: Other yarn, single, untwisted or with a twist not exceeding 50 turns/m: Elastomeric. The rate of duty will be 8 percent ad valorem.
The applicable subheading for the elastomeric yarns having a denier of 140, 210, 420, 840, 1120 and 1680 will be 5404.11.0000, HTSUS, which provides for synthetic monofilament of 67 decitex or more and of which no cross-sectional dimension exceeds 1 mm: and the like (for example, artificial straw) of synthetic textile materials of an apparent width not exceeding 5 mm: Monofilament: Elastomeric. The general rate of duty is 6.9 percent ad valorem.
Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974). Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings.
Products of China classified under subheadings 5402.44.0005 and 5404.11.0000, HTSUS, unless specifically excluded, are subject to the additional 10 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 5402.44.0005 and 5404.11.0000, HTSUS, listed above.
The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading.
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