CLA-2-54:OT:RR:NC:N3:351
Ms. Loulan Argueta
EMO Trans Inc.
19600 South Wilmington Avenue
Carson, CA 90746
RE: The tariff classification of textured polyester yarns from China
Dear Ms. Argueta:
In your letter dated November 22, 2022, you requested a tariff classification ruling on behalf of your client, JIF-PAK Manufacturing, LLC. Samples were provided and sent for laboratory analysis. The samples will be retained for training purposes.
The samples, described as “75D HF8336NW” and “150D HF16748NW,” are spools of single ply yarn composed of 100 percent polyester multifilament fibers. You state the yarns are partially oriented and intended for knitting casing nets for meat products.
According to U.S. Customs and Border Protection (“CBP”) laboratory analysis, the sample described as “75D HF833NW,” is a single ply, textured yarn composed wholly of polyester multifilament fibers with a decitex of 81.6 and no twist. The yarn is not considered high tenacity or elastomeric. The weight of the sample with support is 1469.1 grams.
According to CBP laboratory analysis, the sample described as “150D HF16748NW,” is a single ply, textured yarn composed wholly of polyester multifilament fibers with a decitex of 165.1 and no twist. The yarn is not considered high tenacity or elastomeric. The weight of the sample with support is 1450.3 grams.
You have suggested that the yarns should be classified under subheading 5402.46.0000, Harmonized Tariff Schedule of the United States (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 polyesters, partially oriented.” We disagree. The yarns are considered a textured yarn. Hence, the applicable subheading for the textured polyester single ply yarns will be 5402.33.3000, 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: Textured yarn: Of polyester: Single yarn.” The rate of duty will be 8.8 percent ad valorem.
Pursuant to U.S. Note 20(f) to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 5402.33.3000, HTSUS, unless specifically excluded, are subject to an additional 25 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 5402.33.3000, 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 at https://hts.usitc.gov/current.
Written decisions regarding the scope of AD/CVD orders are issued by the Enforcement and Compliance office in the International Trade Administration of the Department of Commerce (ITA) and are separate from tariff classification and origin rulings issued by Customs and Border Protection (CBP). General information regarding the ITA and AD/CVD can be found at https://www.trade.gov/us-antidumping-and-countervailing-duties. The ITA’s “Guide on How to File for an Antidumping/Countervailing Duty Scope Ruling Request” is available at https://enforcement.trade.gov/scope/Request-Scope-Ruling.pdfIn your letter dated November 22, 2022, you requested a tariff classification ruling.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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 at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division