Scapa Tapes North America Ltd.
609 Barnet Blvd.
Renfrew, Ontario K7V 0A9
RE: The tariff classification of polyester filament yarns from China
Dear Ms. Watson:
In your letter dated Sept. 30, 2014, you requested a tariff classification ruling.
You submitted two samples of polyester filament yarns. They are both described as continuous multi-strand filament polyester yarn with one to five twists per meter, and are coated with what you call Super Absorbent Polymer. Please note that this type of coating does not make them into the coated yarns of heading 5604, Harmonized Tariff Schedule of the United States, (HTSUS).
CFY 050 is 500 decitex (d-tex) and 40 centinewtons (cN) and will be packaged on four-kg. supports. CFY100 is 1000 d-tex and 41 cN, on 3.8-kg. supports. Neither yarn is high tenacity as that term is defined in Legal Note 6 to Section XI, HTSUS, nor are they considered to be put up for retail sale as that term is defined in Note 4 to Sec. XI.
This type of yarn, you state, has water-blocking applications such as in fiber optic cables and as an alternative to flooding or filling compounds.
The applicable subheading for the multifilament polyester yarn, when the twist is less than five tpm, will be 5402.47.9020, HTSUS, which provides for synthetic filament yarn (other than sewing thread), not put up for retail sale, of polyesters, other, other, monofilament; multifilament, untwisted or with twist of less than 5 turns per meter. The rate of duty will be 8% ad valorem.
The applicable subheading for the multifilament polyester yarn, when the twist is five tpm or greater, will be 5402.47.9040, HTSUS, which provides for synthetic filament yarn (other than sewing thread), not put up for retail sale, of polyesters, other, other, multifilament, with twist of 5 turns or more per meter. The rate of duty will be 8% ad valorem.
You suggested that the yarns are classifiable in subheading 5402.52.9000, HTSUS. That subheading is for polyester yarns with a twist exceeding 50 tpm.
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/.
The samples will be returned.
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 email@example.com.
Gwenn Klein Kirschner
National Commodity Specialist Division