The tariff classification of high tenacity polyester yarn from Taiwan

N017515 September 28, 2007 CLA-2-54:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 5402.20.3050 Elizabeth A. Raymond Import Manager J.W. Allen & Co., Inc. 200 Crofton Rd., Box 34 Kenner, LA 70062 RE: The tariff classification of high tenacity polyester yarn from Taiwan Dear Ms. Raymond: In your undated letter, received in our office on Sept. 21, 2007, on behalf of American Group/Samson Div. & Amco Div,, of Ferndale, Wash., you requested a tariff classification ruling. The sample which you submitted is being retained by this office. You submitted a sample of a multifilament single yarn of polyester. Our examination indicates no twist or minimal twist. The specifications you submitted indicate the denier of the yarn is 1,000 (decitex 1,1111) and the yarn contains 192 filaments, meaning that the decitex of each filament is approximately 5.8. The bobbins will weigh 10, 12, or 15 lbs. The specs also indicate the tenacity (in grams per denier) is approximately 9.1; the yarn meets the requirements for high tenacity yarn specified in Section XI, Note 6, Harmonized Tariff Schedule of the United States (HTSUS). The applicable subheading for the yarn will be 5402.20.3050, HTSUS, which provides for synthetic filament yarn, not put up for retail sale, high tenacity yarn of polyester, single yarn, more than 920 decitex, monofilament; multifilament untwisted or with a twist of less than 5 turns per meter. The rate of duty will be 8.8% 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 World Wide Web at http://www.usitc.gov/tata/hts/. 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 Mitchel Bayer at 646-733-3102. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division