CLA-2-54:OT:RR:NC:N3:351
Mr. Michael Murray
DeSales Trading Company, Inc.
P.O. Box 269
Burlington, NC 27216
RE: The tariff classification of elastomeric yarns from China
Dear Mr. Murray:
In your letter dated July 9, 2020, you requested a tariff classification ruling. Samples of the 100 percent spandex yarns with a denier of 20, 40, 420, and 1680 were provided and sent for laboratory analysis. The samples will be retained for reference purposes.
You describe the samples submitted as elastomeric multifilament single yarns, untwisted. The fiber content is 100 percent spandex and the yarn will be imported in the following deniers: 20, 40, 70, 140, 210, 420, 840, and 1680. All of the yarns will be imported on industrial spools and according to terms of Note 4 to Section XI, Harmonized Tariff Schedule of the United States, (HTSUS), the yarn does not meet the definition of “put up for retail sale.” The yarns will be used to produce narrow elastic fabrics.
According to U.S. Customs and Border Protection (“CBP”) laboratory analysis, the elastomeric yarn with a denier of 20 is a single filament yarn with no twist. However the CBP lab determined that the elastomeric yarns with a denier of 40, 420, and 1680 were multifilament yarns with no twist.
You propose the classification of the spandex yarn is subheading 5402.44.10, HTSUS; however, that classification does not exist in the HTSUS. The applicable subheading for elastomeric yarn will be 5402.44.0005, 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 per meter: Elastomeric: Monofilament; multifilament, untwisted or with twist of less than 5 turns per meter. The rate of duty will be 8 percent ad valorem.
Pursuant to U.S. Note 20(f) to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 5402.44.0005, HTSUS, unless specifically excluded, are subject to an additional 10 percent ad valorem rate of duty under 9903.88.03, HTSUS. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 5402.44.0005, HTSUS, listed above.
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 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, please contact National Import Specialist Kristine Dodge via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division