Andrew S. Seo
Andrew Sungki Seo CHB
440 Hindry Avenue
Inglewood, CA 90301
RE: The tariff classification of high tenacity yarns from South Korea
Dear Mr. Seo:
In your letters dated Jan. 7 and Jan. 24, 2009, you requested a tariff classification ruling on behalf of your client, Hyosung Corporation, of Seoul, South Korea.
The submitted samples are two lengths of tire cord yarns that are identified as polyethylene terephthalate (PET) yarn and nylon-66 yarn. You state that each is a multifilament singles yarn with an average of 5-7 turns per meter. Neither yarn is textured. In a follow-up email, you stated that the decitex of the PET yarn is 1711 and the nylon is 1400. We assume both are imported in commercial lots.
You state that the PET yarn has a tenacity of 69.8 centinewtons per tex (cN/tex) and the nylon-66 yarn has a tenacity of 89.7 cN/tex. “High tenacity yarns” are defined in Note 6 to Section XI, Harmonized Tariff Schedule of the United States. According to that note, because the PET (polyester) yarn has a tenacity greater than 60 cN/tex and the nylon has a tenacity greater than 53 cN/tex, both are considered to be high tenacity yarns for tariff purposes.
The applicable subheading for the PET yarn will be 5402.20.3070, HTSUS, which provides for synthetic filament yarn (other than sewing thread), not put up for retail sale…: High tenacity yarns of polyesters: Single yarn: More than 920 decitex: Multifilament, with twist of 5 turns or more per meter. The rate of duty will be 8.8% ad valorem.
The applicable subheading for the nylon-66 yarn will be 5402.19.3070, HTSUS, which provides for synthetic filament yarn (other than sewing thread), not put up for retail sale…: High tenacity yarns of nylon or other polyamides: Other: Single yarn: More than 920 decitex: Multifilament, with twist of 5 turns or more per meter. The rate of duty will be 8.8% ad valorem.
Your letter asks if the yarns are classifiable in subheading 9902.01.91, a provision containing a temporary reduction in duty. However, that provision covers, in pertinent part, synthetic filament yarns of decitex sizes 23 to 850, provided for in subheading 5402.45.90. The yarns you have submitted are in excess of 850 decitex and are not classified in subheading 5402.45.90.
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 (646) 733-3102.
Robert B. Swierupski
National Commodity Specialist Division