CLA-2-54:OT:RR:NC:N3:351
Mr. Aqmar Rahman
Trade Pacific PLLC
660 Pennsylvania Avenue Suite 401
Washington, DC 20003
RE: The tariff classification of textured polyester bulk continuous filament yarn from India
Dear Mr. Rahman:
In your letter dated January 29, 2019, you requested a tariff classification ruling on behalf of your client, Syntex Ltd. You submitted a yarn detail sheet and photograph of cabled polyester bulk continuous filament yarn (BCF). No sample was received.
You state that the BCF yarn is a synthetic polyester yarn that is cabled, with a denier range of the thick cabled bulked yarn between 900 to 3000 and a denier range per filament from 5 to 30. The BCF yarn in question is made from Polyethylene Terephthalate (PET) chips that are extruded into filaments in a spinneret. The yarn is drawn and run through a stuffer box that bulks ad crimps the yarn. For Customs purposes, the stuffer box texturizes the yarn. The photograph indicates they are put up on an industrial tube. According to the terms of Note 4 to Section XI, Harmonized Tariff Schedule of the United States (HTSUS), the yarns do not meet the definition of “put up for retail sale.” The yarns will be used in the commercial production of rugs, carpets, carpet tiles, bath mats and other floor coverings.
You suggest the BCF yarn should be classified under subheading 5402.62.00, 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: of polyesters. This is the basket provision for polyester yarn.
Merchandise is classifiable under the HTSUS in accordance with the General Rules of Interpretation (GRIs). GRI 1, HTSUS, provides that classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, HTSUS, and if the headings or notes do not require otherwise, the remaining GRIs 2 through 6, HTSUS, may be applied.
We do not agree with your suggested classification of heading 5402.62.00., HTSUS. As already noted, this particular type of yarn meets the definition of a texturized cabled yarn for tariff purposes and that is a more specific heading.
The applicable subheading for the BCF 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 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 the World Wide Web at
https://hts.usitc.gov/current.
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 Adleasia Lonesome via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division