CLA-2-54:OT:RR:NC:N2:349
Mr. Sridhar Suddala
Oscar Chandler Yarns LLC
2133 Lawrenceville Suwanee Rd., Suite 12-309
Suwanee, GA 30024
RE: The tariff classification of polyester textured yarn from India
Dear Mr. Suddala:
In your letter dated May 16, 2025, you requested a tariff classification ruling. A sample was provided and
sent to the U.S Customs and Border Protection (“CBP”) laboratory for analysis. The sample will be retained
for reference purposes.
You state the sample is a 2-ply multi-filament yarn composed of 33 percent elasterell-p and 67 percent
textured polyester made from a total of 216 filaments; one ply of 72 elasterell-p filaments, and one ply of 144
textured polyester filaments. The two yarns are twisted together in a S-twist configuration. You state the
yarn is imported on cones with an average weight of about 800 grams per cone. The yarn is used for knitting
or weaving applications.
According to U.S Customs and Border Protection (“CBP”) laboratory analysis, the sample is constructed of
two textured multifilament yarns of polyester that are twisted together. The yarn has a tenacity of 40 cN/tex
(centinewtons per tex) and a decitex of 593.6. The test results indicate that the yarn does not meet the tariff
definition for “high tenacity yarn” under Section XI, Note 6 nor does it meet the definition of “elastomeric
yarn” found in Section XI, Note 13. Further, the test results indicate that neither ply has the characteristics of
elasterell-p.
The applicable subheading for the 2-ply textured polyester multifilament yarn will be 5402.33.6000,
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: Textured yarn: Of polyesters: Multiple (folded) or cabled yarn.” The duty rate will be 8 percent ad
valorem.
The 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/.
This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other
charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other
duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the
classification stated above, the merchandise covered by this ruling may also need to be reported with either
the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions
covering exceptions to such tariffs.
For further information to assist with the importation process, please refer to the frequently updated Cargo
Systems Messaging Service (CSMS) messages at
https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and Frequently Asked Questions on
the Trade Remedy/IEEPA page at
https://www.cbp.gov/trade/programs-administration/trade-remedies/IEEPA-FAQ.
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.
Please note that separate Federal Trade Commission marking requirements exist regarding country of origin,
fiber content, and other information that must appear on many textile items. You should contact the Federal
Trade Commission, Division of Enforcement, 6th and Pennsylvania Avenue, N.W., Washington, D.C.,
20580, for information on the applicability of these requirements to this item, particularly with regard to the
labeling of the fiber content of the yarn as containing elasterell-p.
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 Kim Wachtel at [email protected].
Sincerely,
(for)
Deborah Marinucci
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division