CLA-2-54:OT:RR:NC:N3:351
Ms. Chandri Navarro-Bowman
Hogan & Hartson
Columbia Square
555 Thirteenth Street, NW
Washington, DC 20004-1109
RE: The tariff classification of polyester yarn
Dear Ms. Navarro-Bowman:
In your letter dated Nov. 16, 2007, on behalf of your client INVISTA S.á.r.l., you requested a tariff classification ruling on a yarn known commercially as T-400. No country of origin was specified. The samples which you submitted were sent to the U.S. Customs and Border Protection laboratory for analysis.
In your letter you reference New York Ruling L86493, issued to you on behalf of INVISTA on January 12, 2006, on the same yarn, T-400. You now state, however, that the original ruling request contained “an unintentional error,” requiring a correction to that ruling. With the new set of facts, including the lab report, we are herein issuing a new ruling.
In L86493, the yarn was described as follows:
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 original sample submitted with ruling L86493 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.
Thus, 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, despite its crimp, does not meet the tariff definition for “textured yarns,” which are defined in the Explanatory Note to subheadings 5402.31 through 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 the “self-crimping” is created by the bi-component construction, no additional mechanical or physical texturizing processes are used.
With the original ruling request (L86493) you submitted test results that indicated that yarn T-400 meets the tariff definition for “elastomeric yarn” found in Section XI, Note 13. You now state that those tests were run subsequent to importation, after the yarn had been subject to high heat while being dyed and finished, and that the results did not represent the condition of the yarn as imported.
The yarn in its condition as imported, represented by the sample you sent with your letter of Nov. 16, 2007, was analyzed by our lab. According to the lab report, the yarn does not meet the tariff definition for elastomeric yarn as specified in Section XI, Note 13, HTSUS.
The applicable subheading for the yarn, T-400, will be 5402.47.9020, HTSUS, which provides for synthetic filament yarn (other than sewing thread), not put up for retail sale, of polyesters, other, other, monofilament; multifilament, untwisted or with twist of less than 5 tpm. The general 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.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division