CLA-2-54:RR:NC:N3:351 L84817

Eugene Ricci
Pier International
61 Broadway
Suite 1115
New York, NY 10006

RE: The tariff classification of acrylic monofilament yarn from Japan

Dear Mr. Ricci:

In your letter dated May 9, 2005, you requested a tariff classification ruling on behalf of your client, Grafil, Inc., of Sacramento, CA.

You have submitted a sample of acrylic monofilament yarn. You state that it will not be put up for retail sale but will be used in the production of carbon fiber for use in such products as fishing rods and tennis rackets.

The applicable subheading for the acrylic monofilament yarn will be 5402.49.9040, Harmonized Tariff Schedule of the United States (HTS), 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; other; other; monofilament; multifilament, untwisted or with twist of less than 5 turns per meter; other; other. The general rate of duty will be eight percent ad valorem.

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 Mitchel Bayer at 646-733-3102.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division