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HQ 083445


November 29, 1989

CLA-2 CO:R:C:G 083445 CRS

CATEGORY: CLASSIFICATION

TARIFF NO.: 5402; 5403; 5501; 5502.00.0000

Mr. Phil Rodriquez
Hoechst Celanese Corporation
Textile Fibers Group
1211 Avenue of the Americas
New York, NY 10036

RE: Acetate Tow

Dear Mr. Rodriquez:

This is in reply to your letter dated December 13, 1988, in which you requested a ruling under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) concerning the above- referenced merchandise. A sample was submitted with your request.

FACTS:

The article in question is acetate tow. Tow is a continuous band composed of several thousand filaments held loosely together by crimp. The tow in question will be used in the manufacture of cigarette filters.

The sample submitted is a 9.16 meter length of acetate filament tow, the individual filaments of which measure less than 67 decitex each. The tow has a twist of less than 5 turns per meter and measures over 20,000 decitex.

ISSUE:

The issues presented are whether the tow in question is classifiable in Chapter 54 or Chapter 55, HTSUSA, and in addition, whether it is synthetic or artificial filament tow.

LAW AND ANALYSIS:

Articles are classified under the HTSUSA according to the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of articles is to be determined according to the terms of the headings and any relevant section or chapter notes and, provided that the headings or notes do not otherwise require, according to the remaining GRIs.

Note 1, Chapter 55, HTSUSA, establishes five requirements in order for man-made filament tow, consisting of parallel filaments of a uniform length equal to the length of the tow, to be classified in headings 5501 or 5502. However, the first issue is whether crimped tow such as that in question can be considered to consist of parallel filaments.

Crimp is a wave configuration imparted permanently into the filaments through a heat process at the time of manufacture. Although the crimping process results in a curvature of the tow, the individual filaments follow the same general wave pattern. In this regard, while the filaments are not at all points equidistant, they nevertheless are substantially parallel in that they do not intersect. Thus it is the position of the Customs Service that the filaments of the crimped tow at issue are therefore parallel within the meaning of Note 1, Chapter 55.

Since the tow consists of parallel filaments, the second issue is whether the tow satisfies the 5 requirements for classification within headings 5501 and 5502. According to Note 1, the tow must meet the following specifications:

(a) Length of tow exceeding 2 m;

(b) Twist less than 5 turns per meter;

(c) Measuring per filament less than 67 decitex;

(d) Synthetic filament tow only; the tow must be drawn, that is to say, be incapable of being stretched by more than 100 percent of its length; and

(e) Total measurement of tow more than 20,000 decitex.

The sample merchandise satisfies these requirements in all respects. As noted above, the tow exceeds 2 meters in length, has fewer than 5 twists per meter, and measures less than 67 decitex per filament. The total measurement of the sample tow is more than 20,000 decitex and the tow cannot be stretched by more than twice its length. Consequently, the sample tow meets the specifications of Note 1.

Note 2, Chapter 54, HTSUSA, states that headings 5402 and 5403 do not apply to synthetic or artificial tow of Chapter 55. Moreover, the Explanatory Notes, which constitute the official interpretation of the Harmonized System at the international level, state at General Note II to Chapter 54 that "filament tow, other than that defined in Note 1 to Chapter 55, is included" in Chapter 54. Since the sample tow meets the requirements for classification in Chapter 55, as established by Note 1 thereto, it is classifiable in Chapter 55 rather than in Chapter 54.

Heading 5501 covers synthetic filament tow; heading 5502 covers artificial filament tow. The tow in question is made of artificial fiber as defined by Note 1, Chapter 54, HTSUSA, in that it is produced by the chemical transformation of a natural organic polymer, in this case, cellulose acetate.

HOLDING:

The tow at issue is classifiable in subheading 5502.00.0000 under the provision for artificial filament tow, and is dutiable at a rate of 10 percent ad valorem.

Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) and the restraint (quota/visa) categories, you should contact your local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements.

Sincerely,

John Durant, Director
Commercial Rulings Division

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