CLA-2-54:OT:RR:NC:N3:351
Mr. Michael A. Murray
DeSales Trading Company, Inc.
P.O. Box 269
Burlington, NC 27216
RE: The tariff classification of monofilament nylon yarn from Italy
Dear Mr. Murray:
In your letter dated November 18, 2021, you requested a tariff classification ruling. Samples were provided and sent for laboratory analysis. The samples will be retained for reference purposes.
The samples, described as “Denier 55, 85, 100, 130, 180, 520, and 720,” are monofilament yarns stated to be composed of 100 percent nylon. The yarns will be used in commercial settings to produce woven and knitted narrow elastic fabrics.
According to U.S Customs and Border Protection (“CBP”) laboratory analysis, the sample described as “Denier 55” is a monofilament yarn composed wholly of nylon with a decitex of 64 and no twist. The yarn is not considered high tenacity, textured, or elastomeric. The weight of the sample with support is 731.9 grams.
According to CBP laboratory analysis, the sample described as “Denier 85” is a monofilament yarn composed wholly of nylon with a decitex of 95.8 and has a cross section dimension of .1 millimeters. The yarn is not considered elastomeric. The weight of the sample with support is 2535.1 grams.
According to CBP laboratory analysis, the sample described as “Denier 100” is a monofilament yarn composed wholly of nylon with a decitex of 110.2 and has a cross section dimension of .1 millimeters. The yarn is not considered elastomeric. The weight of the sample with support is 1075.1 grams.
According to CBP laboratory analysis, the sample described as “Denier 130” is a monofilament yarn composed wholly of nylon with a decitex of 147 and has a cross section dimension of .1 millimeters. The yarn is not considered elastomeric. The weight of the sample with support is 266 grams.
According to CBP laboratory analysis, the sample described as “Denier 180” is a monofilament yarn composed wholly of nylon with a decitex of 207 and has a cross section dimension of .2 millimeters. The yarn is not considered elastomeric. The weight of the sample with support is 1015.5 grams.
According to CBP laboratory analysis, the sample described as “Denier 520” is a monofilament yarn composed wholly of nylon with a decitex of 593.2 and has a cross section dimension of .3 millimeters. The yarn is not considered elastomeric. The weight of the sample with support is 2685.5 grams.
According to CBP laboratory analysis, the sample described as “Denier 720” is a monofilament yarn composed wholly of nylon with a decitex of 812.6 and has a cross section dimension of .3 millimeters. The yarn is not considered elastomeric. The weight of the sample with support is 1004.8 grams.
You have suggested that the yarns should be classfied under subheading 5404.19.1000, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for “Synthetic monofilament of 67 decitex or more and of which no cross-sectional dimension exceeds 1 mm; strip and the like (for example, artificial straw) of synthetic textile materials of an apparent width not exceeding 5 mm: Monofilament: Other: Racket strings.” We disagree. The yarns are intended to be used to produce woven and knitted narrow elastic fabrics; not racket strings.
The yarn described as “Denier 55” and support weighs more than 85 grams; therefore, according to the terms of Note 4 to Section XI, HTSUS, the yarn does not meet the definition of “put up for retail sale.” Hence, the applicable subheading for yarn with a denier of 55, will be 5402.45.9030, 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/m: Other, of nylon or other polyamides: Other: Monofilament; multifilament, untwisted or with twist of less than 5 turns per meter: Other.” The rate of duty will be 8 percent ad valorem.
The applicable subheading for yarns with a denier of 85, 100, 130, 180, 520 and 720, will be 5404.19.8020, HTSUS, which provides for “Synthetic monofilament of 67 decitex or more and of which no cross-sectional dimension exceeds 1 mm; strip and the like (for example, artificial straw) of synthetic textile materials of an apparent width not exceeding 5 mm: Monofilament: Other: Other: of nylon or other polyamides.” The rate of duty will be 6.9 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, please contact National Import Specialist Kristine Dodge via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division