CLA-2-54:OT:RR:NC:N3:351
Mr. Michael Murray
DeSales Trading Company, Inc.
609 Tucker Street Burlington, NC 27215
RE: The tariff classification of drawn textured polypropylene yarns from Slovakia
Dear Mr. Murray:
In your letter dated March 25, 2024, you requested a tariff classification ruling. A sample of the yarn was provided with your request. The sample was sent for laboratory analysis and will be retained for reference purposes.
The sample submitted is a black yarn described as a drawn textured 100 percent polypropylene multifilament yarn. You state the yarn construction is 2 ply, 84 decitex, 24 filaments (2/84/24). The yarn will be imported on a spool and will be used in commercial settings to produce knitted socks and circular knit fabrics. You also state the yarn is available with a denier of 50 to 100 and can be single ply.
According to U.S. Customs and Border Protection (“CBP”) laboratory analysis, the sample is a 1-ply textured yarn wholly of polypropylene multifilament fibers with a decitex of 160 and no twist. The yarn is not considered high tenacity or elastomeric. The weight of the yarn with support is 642.3 grams.
The yarn and support weigh more than 85 grams; therefore, 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.”
You have suggested that the sample yarn should be classified under subheading 5402.34, Harmonized Tariff Schedule of the United States (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 Polypropylene. We agree in part. As the CBP laboratory has confirmed that the yarn is 1 ply the applicable subheading for the textured polypropylene yarn will be 5402.34.3000 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 polypropylene: Single yarn.” The rate of duty will be 8.8 percent ad valorem. However, if the textured polypropylene yarn is 2 ply the applicable subheading will be 5402.34.6000, 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 polypropylene: 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 at https://hts.usitc.gov/.
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