The tariff classification of drawn textured polyester yarn from Vietnam

N312719 September 11, 2020 CLA-2-54:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 5402.33.3000 Mr. Michael Murray DeSales Trading Company, Inc. P.O. Box 269 Burlington, NC 27216 RE: The tariff classification of drawn textured polyester yarn from Vietnam Dear Mr. Murray: In your letter dated June 23, 2020, you requested a tariff classification ruling. Photographs and a sample of the textured 100 percent polyester yarn were provided with your request. The sample was sent for laboratory analysis and will be retained for reference purposes. The sample and photograph submitted include a white yarn described as a drawn textured 100 percent polyester filament yarn. You state the yarn construction is 2 ply, 150 denier, 48 filament (2/150/48). The yarn will be imported on nine inch long paper tubes and will be used in commercial settings to produce circular knit fabrics. The yarn and support weigh more than 85 grams; therefore, according to the terms of Note 4 to Section XI, Harmonized Tariff Schedule of the United States, (HTSUS), the yarn does not meet the definition of “put up for retail sale.” According to U.S. Customs and Border Protection (“CBP”) laboratory analysis, the textured polyester filament yarn has a decitex of 372. A supplemental laboratory analysis reported the sample is a single ply multifilament yarn. The applicable subheading for textured polyester single ply yarn will be 5402.33.3000, HTSUS, which provides for “synthetic filament yarn (not put up for retail sale), 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, please contact National Import Specialist Kristine Dodge via email at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division