CLA-2-54:OT:RR:NC:N3 351
Ms. Shanti Merawala
S.K. Exports
Office No. 701
Embassy Center
7th Floor
Nariman Point Maharashira, Mumbai 400021
India
RE: The tariff classification of polyester textured yarn from India
Dear Ms. Merawala:
In your letter dated August 23, 2023, you requested a tariff classification ruling. A sample was provided and sent for laboratory analysis. The sample will be retained for reference purposes.
The sample, described as a “Polyester Filament Yarn,” is a textured 100 percent polyester filament yarn. You state the yarn construction is a multiple ply with a decitex of 3000, a twist of 190 turns per meter, and 612 filaments. The yarn will be imported on cones and will be used in commercial settings to produce rugs and carpets.
According to U.S Customs and Border Protection (“CBP”) laboratory analysis, the sample described as a “Polyester Filament Yarn” is a two-ply textured polyester multifilament yarn with a decitex of 3,567.4, with a twist of 175 turns per meter, and 608 filaments. The yarn is not considered high tenacity or elastomeric. The weight of the sample with support is 92.9 grams.
You have suggested that the yarn should be classified under subheading 5402.62.0000, Harmonized Tariff Schedule of the United States, (HTSUS), 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, multiple (folded) or cabled: Of polyesters.” We disagree. The yarn is a multiple textured polyester multifilament yarn.
The applicable subheading for the textured polyester multiple ply filament yarn will be 5402.33.6000, HTSUS, which provides for “Synthetic filament yarn (other than sewing thread), not put up for retail sale, including synthetic monofilament of less than 67 decitex: Textured yarn: Of polyesters: Multiple (folded) or cabled yarn.” The duty rate will be 8 percent ad valorem.
The merchandise in question may be subject to antidumping duties and countervailing duties (“AD/CVD”) for polyester textured yarn from India (A533-885, C533-886). Written decisions regarding the scope of AD/CVD orders are issued by the Enforcement and Compliance office in the International Trade Administration of the Department of Commerce (ITA) and are separate from tariff classification and origin rulings issued by Customs and Border Protection (CBP). General information regarding the ITA and AD/CVD can be found at https://www.trade.gov/us-antidumping-and-countervailing-duties. The ITA’s “Guide on How to File for an Antidumping/Countervailing Duty Scope Ruling Request” is available at https://enforcement.trade.gov/scope/Request-Scope-Ruling.pdf.
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 at https://hts.usitc.gov/current.
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 Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Kristine Dodge at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division