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

Michael A. Murray
DeSales Trading Co., Inc.
P.O. Box 269
609 Tucker St.
Burlington, NC 27216-0269

RE: The tariff classification of textured polyester yarns from India

Dear Mr. Murray:

In your letter dated May 9, 2014, you requested a tariff classification ruling.

You submitted a sample of a yarn you describe as a two-ply, 36-filament, 150-denier yarn of solution-dyed black polyester, textured with a false twist, with 80-90 air tacks or entanglement points. It will be imported on 10-lb. tubes for commercial knitting applications. This is a multiple yarn.

You also describe a yarn that is of similar construction but is one-ply. This is a single yarn.

The applicable subheading for the textured filament single yarn will be 5402.33.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for synthetic filament yarn (other than sewing thread), not put up for retail sale, textured yarn, of polyesters, single yarn. The rate of duty will be 8.8% ad valorem.

The applicable subheading for the multiple yarn will be 5402.33.6000, HTSUS, which provides for synthetic filament yarn, not put up for retail sale, textured yarn, of polyesters, multiple (folded) or cabled yarn. The duty rate will be 8% ad valorem.

The sample will be returned. 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 [email protected].

Sincerely,

Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division