CLA-2-70:OT:RR:NC:N2:226
Mr. Gerald J. Bresnihan
C.H. Powell Company
478 Wando Park Blvd.
Mt. Pleasant, SC 29464
RE: The tariff classification of articles of glass fibers from China
Dear Mr. Bresnihan:
In your letter received October 4, 2010, on behalf of your client, Alessandra Yarns, you requested a tariff classification ruling. Five representative samples were submitted with your ruling request.
The following samples were submitted for our review: Y003-010000, Y003-014000, Y003-018000, Y003-020500 and Y004-020500. You indicated that each product is composed of the following fibers: Fiberglass – continuous filament, Nylon – continuous filament, Basofil – melamine staple fiber, fully reacted (made from melamine monomer), Polyester – staple fiber and Modacrylic – staple fiber.
You stated that the five samples are made on a ring spinning machine. Nylon is first spun around the glass fibers and then each strand is core-spun with a sheath of the other fibers. You further stated that the material is not twisted during the manufacturing process.
In your letter you describe these products as “yarns.” However, in order to be considered a yarn of glass fibers for tariff classification purposes, the glass fibers must be twisted. According to your letter of October 4, 2010, and the diagram attached, the material is gimped, not twisted. (Material is regarded as “gimped” when the outer layer is wrapped around the core; in this type of product, the outer layer and the core are not twisted together.)
Although each item consists of textile material and glass fibers, the essential character of each article is imparted by the glass fiber component.
The applicable subheading for the five articles of glass fibers (Y003-010000, Y003-014000, Y003-018000, Y003-020500 and Y004-020500) will be 7019.90.5050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for glass fibers (including glass wool) and articles thereof (for example, yarn, woven fabrics)…: other: other: other. The rate of duty will be 4.3 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 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 Jacob Bunin at (646) 733-3027.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division