Hogan & Hartson
555 Thirteenth Street, NW
Washington, DC 20004-1109
RE: The tariff classification of elastomeric yarn
Dear Ms. Navarro-Bowman:
In your letter dated July 18, 2005and your resubmission dated Oct. 20, 2005, you requested a tariff classification ruling, on behalf of your client, INVISTA.
You submitted a sample of a bi-component polyester filament yarn of side-by-side construction called elasterell-p. The polymer on one side has a higher shrinkage factor than the other, resulting in a crimp that, you state, “provides the desirable elastic and aesthetic properties of the yarn.”
The sample was sent to the Customs laboratory, which described the yarn as follows:
The sample, a cone of yarn, consists of single multi-filament yarn of 340 decitex. The yarn is not twisted and has a tenacity of 29cn/tex using 0.05 gram per tex tension.
The yarn does not meet the tariff definition for “high tenacity yarn” found in Note 6 to Section XI, Harmonized Tariff Schedule of the United States (HTSUS).
Similarly, the yarn does not meet the tariff definition for “textured yarns,” which are defined in the Explanatory Note to subheadings 5402.31 to 5402.39 as follows:
Textured yarns are yarns that have been altered by a mechanical or physical process (e.g., twisting, untwisting, false-twisting, compression, ruffling, heat-setting or a combination of several of these presses), which results in individual fibres being set with introduced curls, crimps, loops, etc.
Because of the “self-crimping” created by the bi-component construction, no additional mechanical or physical texturizing processes are used.
Test results submitted indicate that the yarn meets the tariff definition for “elastomeric yarn” found in Section XI, Subheading Note 1(a).
The applicable subheading for the yarn will be 5402.49.9005, 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; other; other; monofilament; elastomeric yarn. The rate of duty will be 8% 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 World Wide Web at http://www.usitc.gov/tata/hts/.
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.
Robert B. Swierupski