The tariff classification of polyester yarns from Malaysia

NY 814120 September 6, 1995 CLA-2-54:S:N:N6:351 814120 CATEGORY: Classification TARIFF NO.: 5402.42.0000; 5402.43.9020 Mr. A.J. Spatarella Kanematsu USA Inc. 114 W. 47th Street, 23rd Floor New York, NY 10036 RE: The tariff classification of polyester yarns from Malaysia Dear Mr Spatarella: In your letter dated August 24, 1995, you requested a tariff classification ruling. You have submitted three samples of 100% polyester yarns as follows: (1) pre-oriented yarn, (2) draw twisted yarn, and (3) fully drawn yarn; style nos. P-POY, PFY and P-FDY, respectively. All three yarns are singles, not high tenacity, not textured, with twist of less than 5 turns per meter (tpm), and a maximum denier of 460. They are put up on tubes or pirns for industrial use. The first sample, the polyester pre-oriented yarn, is a partially oriented yarn (POY) with zero twist. The second and third samples, the polyester draw twisted yarn and the polyester fully drawn yarn, will be imported with either 34, 36, 48, 72 or 96 round or trilobal shaped filaments per single yarn. The applicable subheading for the (1) pre-oriented yarn will be 5402.42.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for synthetic filament yarn (other than sewing thread), not put up for retail sale, ...; of polyesters, partially oriented. The rate of duty will be 9.9 percent ad valorem. Samples (2) and (3), the draw twisted yarn and fully drawn yarn, will be classifiable under the provision for synthetic filament yarn (other than sewing thread), not put up for retail sale, ...; of polyesters, other; other; ...; multifilament, untwisted or with twist of less than 5 tpm, under subheading 5402.43.9020, HTS. The rate of duty will be 9.8 percent ad valorem. Subheadings 5402.42.0000 and 5402.43.9020, HTS, do not have category numbers; therefore, they require no visa or quota. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport