The tariff classification of polyester yarn from Korea.
Issued June 5, 1992 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 5402.43.0020
Headings: 5402
Product description
You have submitted four sample tubes of polyester multifilament yarn, item no. 6935. In your letter, you describe it as polyester spin draw yarn (75 denier / 36 filament, trilobal bright). Our New York laboratory has determined that the sample is a single ply continuous multifilament polyester yarn measuring 74 denier. It is not textured, high tenacity or partially oriented yarn. The sample yarn has zero twist and is not put up for retail sale.
CBP rationale
The applicable subheading for the yarn will be 5402.43.0020, Harmonized Tariff Schedule of the United States (HTS), 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, single, untwisted or with a twist not exceeding 50 turns per meter, of polyesters, other, .
Full text
NY 874248 June 5, 1992 CLA-2-54:S:N:N3H:351 874248 CATEGORY: Classification TARIFF NO.: 5402.43.0020 Mr. Johan Hwang Amitec Corporation 370 Lexington Avenue New York, NY 10017 RE: The tariff classification of polyester yarn from Korea. Dear Mr. Hwang: In your letter dated April 28, 1992 (your letter no. A- 2406), you requested a tariff classification ruling. You have submitted four sample tubes of polyester multifilament yarn, item no. 6935. In your letter, you describe it as polyester spin draw yarn (75 denier / 36 filament, trilobal bright). Our New York laboratory has determined that the sample is a single ply continuous multifilament polyester yarn measuring 74 denier. It is not textured, high tenacity or partially oriented yarn. The sample yarn has zero twist and is not put up for retail sale. The applicable subheading for the yarn will be 5402.43.0020, Harmonized Tariff Schedule of the United States (HTS), 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, single, untwisted or with a twist not exceeding 50 turns per meter, of polyesters, other, ..., multifilament, untwisted or with twist of less than 5 turns per meter. The rate of duty will be 10 percent ad valorem. 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
More rulings on the same tariff codes
The tariff classification of monofilament from Taiwan.
The tariff classification of polyester yarn from Korea.
The tariff classification of polyester yarn from Korea
Further review of protest no. 30041-000159. Polyester yarnnot found to be high tenacity by Customs Laboratory is classifiedas other yarn.
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