Mr. Eric Hansel, LCB
CH Powell Company
478 Wando Park Boulevard
Mount Pleasant, SC 29464
RE: The tariff classification of high tenacity yarns from Germany
Dear Mr. Hansel:
In your letter dated Oct. 2, 2014, and a follow-up letter dated Nov. 12, 2014, you requested a tariff classification ruling on behalf of your client, Beaver Mfg. of Mansfield, Ga.
You submitted five (5) samples of multifilament yarns that you state are of viscose rayon. They are described as follows:
Yarn I.D. Denier Centinewtons/Tex (cN/tex)
F00165 1650 45
F00166 2200 45
F00169 1650 51
F00170 2200 51
F00174 2200 47
Legal Note 6 to Section XI, Harmonized Tariff Schedule of the United States, (HTSUS), defines high tenacity yarns. In the case of rayon yarns, Note 6 requires that they be viscose rayon with a tenacity, expressed in cN/tex, greater than 27. According to your information, all of the yarns that are the subject of this ruling meet the terms of the legal note and are considered high tenacity yarns for tariff classification purposes.
All of the yarns have 2.5 Z-twists per inch, which works out to approximately 98 twists per meter. They will be imported on nine-pound supports and are not put up for retail sale as that term is defined in Legal Note 3 to Section XI.
The applicable subheading for the above described yarns will be 5403.10.3040, HTSUS, which provides for “Artificial filament yarn (other than sewing thread), not put up for retail sale . . . : High tenacity yarn of viscose rayon: Multifilament, with twist of 5 turns or more per meter.” The rate of duty will be 10% 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 World Wide Web at http://www.usitc.gov/tata/hts/.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in connection with the ruling request and incorporated therein, either directly, by reference, or by implication, is accurate and complete in every material respect.
This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by Customs.
The sample 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 firstname.lastname@example.org.
Gwenn Klein Kirschner
National Commodity Specialist Division