CLA-2-54:RR:NC:N3:351 K87794

James D. Heiden
Managing Partner
InterSource, LLC
4347 13th Street
Boulder, CO 80304

RE: The tariff classification of yarn from Japan

Dear Mr. Heiden:

In your letter dated June 30, 2004, you requested a tariff classification ruling.

The submitted sample is an industrial-size cone of yarn that you describe as “Ecopet recycled polyester yarn DTY filament yarn.” You indicate that the yarn comes in 75filament/36decitex and 150f/48d.

The applicable subheading for the polyester yarn will be 5402.43.1020, Harmonized Tariff Schedule of the United States (HTS), 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: Of polyesters, other: Untwisted or with twist of less than 5 turns per meter. The rate of duty will be eight percent ad valorem.

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.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division