CLA-2-54:OT:RR:NC:N3:351
Mr. Michael A. Murray
DeSales Trading Company, Inc.
P.O. Box 269
Burlington, NC 27216-0269
RE: The tariff classification of textured polyester yarns from Vietnam
Dear Mr. Murray:
In your letter dated December 18, 2019, you requested a tariff classification ruling.
You submitted a photograph of a white yarn described as a textured polyester filament yarn. The yarn construction is 2 ply, 100 denier, 36 filament (2/100/36). You state that the yarn is used in commercial settings to produce circular knit fabrics. Each package of yarn will be put up on commercial supports and will weigh approximately 4,500 grams. 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.”
The applicable subheading for the synthetic textured polyester yarns that are two ply with a denier of 100 will be 5402.33.6000, 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: Multiple (folded) or cabled yarn.” The rate of duty will be 8 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 assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by Customs.
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 the merchandise is imported. If you have any questions regarding
this ruling, contact National Import Specialist Kim Wachtel via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division