CLA-2-70:OT:RR:NC:N1:126
Melissa Taylor
Milliken & Company
920 Milliken Road M-480
Spartanburg, SC 29303
RE: The tariff classification of an article of glass fibers from China.
Dear Ms. Taylor:
In your letter dated January 24, 2018, on behalf of your client, Milliken & Company, you requested a tariff classification ruling. A sample was submitted with your ruling request and was forwarded to the U.S. Customs and Border Protection Laboratory for analysis. This analysis has been completed.
The merchandise under consideration is referred to as Core Spun Yarn. It consists of a glass filament core with viscose rayon staple fiber, and modacrylic staple fiber spun around the core. From the information you provided, you state the core spun yarn will be used in the manufacture of fire-retardant knit socks to cover mattresses. You indicate that the glass grid is the key to the fire retardant performance of this product in that it limits the ability of the fire to penetrate the mattress.
Our Customs Laboratory has determined that the article is composed of the following: glass fibers, 42 percent, modacrylic fibers, 32.5 percent, and rayon fibers, 25.5 percent. The article has a central core of glass and modacrylic fibers and a second sheath of rayon fibers that are wrapped around the core fibers.
In your letter, you describe this product as “yarn”. However, in order to be considered a yarn of glass fibers for tariff classification purposes, the glass fibers must be twisted. In your letter you state, “the yarn is air jet spun yarn, and it has no turns”. The outer layer and the core are not twisted together. The article consists of textile material and glass fibers. However, the essential character is imparted by the glass fiber component.
The applicable subheading for the article of glass fibers will be 7019.90.5050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Glass fibers (including glass wool) and articles thereof (for example, yarn, woven fabrics): Other: Other: Other. The general rate of duty will be 4.3 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 the 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 Elena Pietron at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division