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NY 814120




September 6, 1995

CLA-2-54:S:N:N6:351 814120

CATEGORY: CLASSIFICATION

TARIFF NO.: 5402.42.0000; 5402.43.9020

Mr. A.J. Spatarella
Kanematsu USA Inc.
114 W. 47th Street, 23rd Floor
New York, NY 10036

RE: The tariff classification of polyester yarns from Malaysia

Dear Mr Spatarella:

In your letter dated August 24, 1995, you requested a tariff classification ruling.

You have submitted three samples of 100% polyester yarns as follows: (1) pre-oriented yarn, (2) draw twisted yarn, and (3) fully drawn yarn; style nos. P-POY, PFY and P-FDY, respectively. All three yarns are singles, not high tenacity, not textured, with twist of less than 5 turns per meter (tpm), and a maximum denier of 460. They are put up on tubes or pirns for industrial use. The first sample, the polyester pre-oriented yarn, is a partially oriented yarn (POY) with zero twist. The second and third samples, the polyester draw twisted yarn and the polyester fully drawn yarn, will be imported with either 34, 36, 48, 72 or 96 round or trilobal shaped filaments per single yarn.

The applicable subheading for the (1) pre-oriented yarn will be 5402.42.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for synthetic filament yarn (other than sewing thread), not put up for retail sale, ...; of polyesters, partially oriented. The rate of duty will be 9.9 percent ad valorem.

Samples (2) and (3), the draw twisted yarn and fully drawn yarn, will be classifiable under the provision for synthetic filament yarn (other than sewing thread), not put up for retail sale, ...; of polyesters, other; other; ...; multifilament, untwisted or with twist of less than 5 tpm, under subheading 5402.43.9020, HTS. The rate of duty will be 9.8 percent ad valorem.

Subheadings 5402.42.0000 and 5402.43.9020, HTS, do not have category numbers; therefore, they require no visa or quota.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport

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