N303098 N3 Ruling Active

The tariff classification of textured polyester yarn from Vietnam

Issued March 19, 2019 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 5402.33.3000

Headings: 5402

Product description

You submitted a description and a photograph of a synthetic textured polyester yarn, which you described as 36-filament, 50-denier single yarn (one ply). According to the terms of Note 4 to Section XI, Harmonized Tariff Schedule of the United States (HTSUS), the yarns do not meet the definition of “put up for retail sale.” The yarns will be used in the commercial production of circular knit fabrics.

CBP rationale

The applicable subheading for the synthetic textured polyester yarns will be 5402.33.3000, 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: textured yarn, of polyesters, single yarn.

Full text

N303098 March 19, 2019 CLA-2-54:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 5402.33.3000 Mr. Michael A. Murray DeSales Trading Company, Inc. P.O. Box 269 609 Tucker Street Burlington, NC 27216-0269 RE: The tariff classification of textured polyester yarn from Vietnam Dear Mr. Murray: In your letter dated February 19, 2019, you requested a tariff classification ruling. You submitted a description and a photograph of a synthetic textured polyester yarn, which you described as 36-filament, 50-denier single yarn (one ply). According to the terms of Note 4 to Section XI, Harmonized Tariff Schedule of the United States (HTSUS), the yarns do not meet the definition of “put up for retail sale.” The yarns will be used in the commercial production of circular knit fabrics. The applicable subheading for the synthetic textured polyester yarns will be 5402.33.3000, 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: textured yarn, of polyesters, single yarn. The rate of duty will be 8.8 percent 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 the World Wide Web at https://hts.usitc.gov/current. 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 Adleasia Lonesome via email at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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