N247859 N2 Ruling Active

The tariff classification of air-entangled nylon filament yarn from Taiwan

Issued November 18, 2013 by U.S. Customs and Border Protection.

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N2 N247859 (November 18, 2013)

Tariff classification

HTS codes: 5402.61.0000

Headings: 5402

Product description

In your submission you describe the item as “textured nylon yarn, not put up for retail sale, 70 decitex (78 denier), two-ply, with 48 filaments, semi-dull finish.” You do not describe the texturing or the texturing process. However, in a telephone conversation with this office,

CBP rationale

The applicable subheading for the air-entangled nylon filament yarn as described above will be 5402.61.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other synthetic filament yarn, not put up for retail sale, … other yarn, multiple (folded) or cabled, of nylon.

Full text

N247859 November 18, 2013 CLA-2-54:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 5402.61.0000 Michael A. Murray DeSales Trading Co., Inc. P.O. Box 269 609 Tucker St. Burlington, NC 27216-0269 RE: The tariff classification of air-entangled nylon filament yarn from Taiwan Dear Mr. Murray: In your letter dated Nov. 14, 2013, you requested a tariff classification ruling. In your submission you describe the item as “textured nylon yarn, not put up for retail sale, 70 decitex (78 denier), two-ply, with 48 filaments, semi-dull finish.” You do not describe the texturing or the texturing process. However, in a telephone conversation with this office, you stated that this is technically not a textured yarn, but a two-ply, air-entangled yarn, with each ply being 24 filaments, with a somewhat textured appearance. The yarn has not been altered by any mechanical or physical process and there are no introduced curls, crimps, loops, etc. The plies are neither twisted together nor gimped. In tariff terms, “not put up for retail sale” would mean, for this merchandise on spools or other supports, yarn weighing in excess of 85 grams, including the spool; you verified that this is the case. The applicable subheading for the air-entangled nylon filament yarn as described above will be 5402.61.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other synthetic filament yarn, not put up for retail sale, … other yarn, multiple (folded) or cabled, of nylon. The general rate of duty will be 7.5% 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division

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