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

Mr. Michael Murray
DeSales Trading Company, Inc.
P.O. Box 269
609 Tucker Street
Burlington, NC 27216-0269

RE: The tariff classification of polyester yarn from India

Dear Mr. Murray:

In your letter dated January 23, 2017, you requested a tariff classification ruling.

You submitted a photo of a yarn described as a synthetic filament, textured yarn composed of 100 percent polyester. The yarn is being produced in two forms: natural color and dyed black. The yarn construction, for both forms; is 3 ply, having a denier of 150, 36 filament (3/150/36). You state that the yarn is used in commercially producing elastic narrow fabrics for the production of elastic waist bands in underwear. Each package of yarn will be put up on commercial supports. According to the terms of Note 4 to Section XI, Harmonized Tariff Schedule of the United States (HTSUS), the yarn does not meet the definition of “put up for retail sale.” The applicable subheading for the polyester yarn will be 5402.33.6000, HTSUS, which provides for synthetic filament yarn, not put up for retail sale, textured yarn, of polyesters, multiple (folded) or cabled yarn. The duty rate will be 8 percent 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 https://hts.usitc.gov/current.

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 Adleasia Lonesome via email at [email protected].

Sincerely,

Steven A. Mack
Director
National Commodity Specialist Division