CLA-2-54:OT:RR:NC:N3:351
Mr. John Murphy
E.Dye Americas, Inc.
3717 South Corbett Avenue, Apt. 4
Portland, OR 97239
RE: The tariff classification of a polyester textured yarn and a nylon high tenacity yarn from China
Dear Mr. Murphy:
In your letter dated October 2, 2024, you requested a tariff classification ruling. Samples were provided and
sent for laboratory analysis. The samples will be retained for training purposes.
SKU# 5DN077B-BLRY5172Z, is a spool of single yarn composed of 100 percent polyester multifilament
fibers. You state the yarn is intended to produce knitted fabrics.
According to U.S. Customs and Border Protection (“CBP”) laboratory analysis, the sample described as
“5DN077B-BLRY5172Z,” is a single ply, textured yarn composed wholly of polyester multifilament fibers
with a decitex of 80 and a false twist. The yarn is not considered high tenacity or elastomeric. The weight of
the sample with support is 99.8 grams.
SKU# 5DN044F-BKB001, is a spool of single yarn composed of 100 percent nylon multifilament fibers.
You state the yarn is intended to produce knitted fabrics.
According to CBP laboratory analysis, the sample described as “5DN044F-BKB001,” is a single ply,
textured yarn composed wholly of nylon multifilament fibers with a decitex of 46 and not twisted. The yarn
is not considered elastomeric. The weight of the sample with support is 187.1 grams. The mean tenacity of
the yarn is 92.5 cN/tex. “High tenacity yarns” are defined in Note 6 to Section XI, Harmonized Tariff
Schedule of the United States, HTSUS. According to that note, because the nylon yarn has a tenacity greater
than 60 cN/tex, the yarn will be considered a high tenacity yarn for tariff purposes.
The applicable subheading for SKU#5DN077B-BLRY5172Z, polyester yarn will be 5402.33.3000, 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: Single yarn. The rate of duty
will be 8.8 percent ad valorem.
The applicable subheading for SKU# 5DN044F-BKB001, nylon yarn will be 5402.19.3010, 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: High tenacity yarn of nylon or other polyamides, whether or not
textured: Other: Single yarn: Not more than 920 decitex: Monofilament; multifilament, untwisted or with
twist of less than 5 turns per meter.” The rate of duty will be 8.8 percent ad valorem.
Effective March 4, 2025, pursuant to U.S. Note 2(u) to Subchapter III, Chapter 99, all products of China and
Hong Kong as provided by heading 9903.01.24, HTSUS, other than products classifiable under headings
9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 20 percent ad valorem rate
of duty. At the time of entry, you must report the applicable Chapter 99 heading, i.e. 9903.01.24, in addition
to subheading 5402.33.3000 and 5402.19.3010, HTSUS, listed above.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise
must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time products from all countries
will be subject to an additional 10 percent ad valorem rate of duty. At the time of entry, you must report the
Chapter 99 heading applicable to your product classification, i.e. 9903.01.25, in addition to subheading
5402.33.3000 and 5402.19.3010, HTSUS, listed above.
Pursuant to U.S. Note 20(f) to Subchapter III, Chapter 99, HTSUS, products of China classified under
subheading 5402.33.3000 and 5402.19.3010, HTSUS, unless specifically excluded, are subject to an
additional 25 percent ad valorem rate of duty under 9903.88.03, HTSUS. At the time of importation, you
must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 5402.33.3000 and
5402.19.3010, HTSUS, listed above.
The merchandise in question may be subject to antidumping duties and countervailing duties (“AD/CVD”)
for polyester textured yarn from China (A-570-097, C-570-098). 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). You can contact them at
https://trade.gov/enforcement/ (click on “Contact Us”). For your information, you can view a list of current
AD/CVD cases at the Department of Commerce ITA website at
https://www.trade.gov/data-visualization/adcvd-proceedings, and you can search AD/CVD deposit and
liquidation messages using CBP’s AD/CVD Search tool at https://aceservices.cbp.dhs.gov/adcvdweb.
The tariffs and additional duties cited above are current as of this ruling’s issuance. 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/.
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,
(for)
Steven A. Mack
Director
National Commodity Specialist Division