Request for reconsideration of District Decision 807399 (3-27-95); classification of yarns from Austria; heading 5402; heading 5404; strip

HQ 960701 May 6, 1998 CLA-2 RR:CR:TE 960701 RH CATEGORY: Classification TARIFF NO.:5404.90.0000 Richard J. Finn N. American Sales 1743 Washington Street Canton, MA 02021 RE: Request for reconsideration of District Decision 807399 (3-27-95); classification of yarns from Austria; heading 5402; heading 5404; strip Dear Mr. Finn: This is in reply to your letter of April 3, 1997, requesting reconsideration of District Decision (DD) 807399, dated March 27, 1995, concerning the classification of yarn called "Profilen 215/1N." In DD 807399, Customs classified the yarn in question under subheading 5402.59.0000 of the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), as synthetic filament yarn (other than sewing thread), not put up for retail sale, including synthetic monofilament of less than 67 decitex; other yarn, single, with a twist exceeding 50 turns/m: other. Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C. 1625(c)(1)), as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act, Pub. L. 103-182, 107 Stat. 2057, 2186 (1993), notice of the proposed modification of DD 807399 was published on March 25, 1998, in the Customs Bulletin, Volume 32, Number 12. FACTS: The merchandise under review is "Profilen 215/1N" You describe the merchandise in your letter as follows: It is a single filament yarn made from a film of tensilized PTFE (polytetrafluorethylene). The film is typically about 30 um thick and is slit into various widths, typically about 3 MM wide. The tape is then twisted about 400 TPM (twists per meter) to produce a single filament yarn or thread. ISSUE: What is the classification of the subject yarn? LAW AND ANALYSIS: Classification of goods under the HTSUSA is governed by the General Rules of Interpretation (GRIs). GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes, taken in their appropriate order. Two headings are at issue in this case. In DD 807399, Customs initially classified the yarn under heading 5402, HTSUSA, which provides for "Synthetic filament yarn (other than sewing thread), not put up for retail sale, including synthetic monofilament of less than 67 decitex." Heading 5404, HTSUSA, provides for "Synthetic monofilament of 67 decitex or more and of which no cross-sectional dimension exceeds lmm; strip and the like (for example, artificial straw) of synthetic textile materials of an apparent width not exceeding 5 mm." Customs forwarded a sample of the yarn to one of its laboratories to be analyzed for fiber content and construction. The findings set forth in Customs Laboratory Report Number 2-97-10640 reveal: THE SAMPLE IS COMPOSED OF A POLYTETRAFLUOROETHYELENE STRIP HAVING AN APPARENT WIDTH MEASURING APPROXIMATELY 0.35 MM. The Explanatory Notes (EN) to Heading 5404, at page 830, read, in pertinent part, as follows: (2) Strip and the like, of synthetic textile materials. The strips of this heading are flat, of a width not exceeding 5 mm, either produced as such by extrusion or cut from wider strips or from sheets Provided their apparent width (i.e., in the folded, flattened, compressed or twisted state) does not exceed 5 mm, this heading also covers: (i) Strip folded along the length. (ii) Flattened tubes, whether or not folded along the length. (iii) Strip, and articles referred to in (i) and (ii) above, compressed or twisted. If the width (or apparent width) is not uniform, classification is to be decided by reference to the average width. Generally, Customs laboratory findings concerning technical analysis of merchandise are binding on Customs. See, Customs Directive 009-3820-002 (May 4, 1992) Guidelines for Customs Employees Regarding Laboratory Reports, which states, in part, that: The laboratory report, once it has been issued, becomes an official document of the U.S. Customs Service and cannot be disregarded for any reason. Under no circumstances should a laboratory report issued by a Customs laboratory be ignored simply because the Customs official does not agree with or understand the contents of the report. In this case, a Customs laboratory found that the yarn in question is a strip of a width not exceeding 5 mm. Accordingly, we find that the holding set forth in DD 807399 is incorrect. The yarn is classifiable under heading 5404, HTSUSA. HOLDING: The Profilen 215/1N yarn is a strip classifiable in subheading 5404.90.0000, HTSUSA, which provides for, among other things, strip and the like of synthetic textile materials of an apparent width not exceeding 5 mm: Other. It is dutiable at the general column one rate of duty at 3.1 percent ad valorem. DD 807399 dated March 27, 1995, is hereby modified. In accordance with 19 U.S.C. 1625(c)(1), this ruling will become effective 60 days after its publication in the Customs Bulletin. Publication of rulings or decisions pursuant to 19 U.S.C. 1625(c)(1) does not constitute a change of practice or position in accordance with section 177.10(c)(1), Customs Regulations (19 CFR 177.10(c)(1)). Sincerely, John Durant, Director Commercial Rulings Division