N249011 N2 Ruling Active

The tariff classification of elastomeric yarn from Brazil

Issued January 9, 2014 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 5402.44.0005

Headings: 5402

Product description

The item in question is an elastomeric multifilament single yarn, untwisted. The fiber content is 100% spandex and the yarn will be imported in various deniers ranging from 20 to 560. It will be imported on a support called a cheese and the total weight, including the support, will be between 150 and 600 grams. The yarn is not considered “put up for retail sale” as that term is defined in Note 3 to Section XI, Harmonized Tariff Schedule of the United States, (HTSUS). The yarn is not considered high tenacity and it is not a textured yarn.

CBP rationale

The applicable subheading for the yarn will be 5402.44.0005, HTSUS, 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/m: Elastomeric.

Full text

N249011 January 9, 2014 CLA-2-54:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 5402.44.0005 Michael A. Murray DeSales Trading Co., Inc. P.O. Box 269 609 Tucker St. Burlington, NC 27216-0269 RE: The tariff classification of elastomeric yarn from Brazil Dear Mr. Murray: In your letter dated January 2, 2014, you requested a tariff classification ruling. The item in question is an elastomeric multifilament single yarn, untwisted. The fiber content is 100% spandex and the yarn will be imported in various deniers ranging from 20 to 560. It will be imported on a support called a cheese and the total weight, including the support, will be between 150 and 600 grams. The yarn is not considered “put up for retail sale” as that term is defined in Note 3 to Section XI, Harmonized Tariff Schedule of the United States, (HTSUS). The yarn is not considered high tenacity and it is not a textured yarn. The applicable subheading for the yarn will be 5402.44.0005, HTSUS, 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/m: Elastomeric. The rate of duty will be 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division

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