CLA-2-54:OT:RR:NC:N3 351
Mr. Andrew Coggins
William Barnet & Son, LLC
1300 Hayne Street Spartanburg, SC 29301
RE: The tariff classification of polyester high tenacity yarn from China
Dear Mr. Coggins:
In your letter dated May 5, 2023, you requested a tariff classification ruling. A sample was provided and sent for laboratory analysis. The sample will be retained for training purposes.
According to U.S. Customs and Border Protection (“CBP”) laboratory analysis, the sample described as “SENDD-KK100012,” is a white and green multi ply yarn composed wholly of polyester multifilament fibers with a decitex of 122208.9 and a twist of 18 turns per meter. The yarn is not considered textured or elastomeric. The weight of the sample with support is 15267 grams.
You state the yarn is considered a high tenacity yarn with a 64.0 cN/tex. “High tenacity yarns” are defined in Note 6 to Section XI, Harmonized Tariff Schedule of the United States, (HTSUS). According to that note, multiple (folded) or cabled yarn of nylon or other polyamides, or of polyesters with a tenacity greater than 53 cN/tex will be considered a high tenacity yarn for tariff purposes.
The applicable subheading for the yarn will be 5402.20.6000, 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: High tenacity yarn of polyesters, whether or not textured: Multiple (folded) or cabled.” The rate of duty will be 7.5 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 at https://hts.usitc.gov/current.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Kristine Dodge at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division