H309704

 HQ H309704 January 22, 2021 OT:RR:CTF:FTM H309704 TJS CATEGORY: Classification TARIFF NO.: 5509.69.60 Mr. R.C. Howard Amatex Corporation 1032 Stanbridge St., Box 228 Norristown, PA 19404-0228 RE: Ruling Request; Tariff Classification of Core Spun Single Yarn; United States-Mexico-Canada Agreement Dear Mr. Howard, This is in response to your letter, dated October 8, 2018, filed on behalf of Amatex Corporation (“Amatex”), to U.S. Customs and Border Protection (“CBP”) requesting a binding ruling on the tariff classification under the Harmonized Tariff Schedule of the United States (“HTSUS”), eligibility for preferential tariff treatment under the North American Free Trade Agreement (“NAFTA”), and country of origin of certain yarn. In an email, dated June 11, 2020, you amended your request to address preferential tariff treatment under the United States-Mexico-Canada Agreement (“USMCA”), which replaced the NAFTA effective July 1, 2020. Our ruling is set forth below. FACTS: The subject yarn, identified as 2P638-240, is a 2-ply black and beige yarn. You describe the yarn as a core spun single yarn with a fiberglass core, covered by a sheath of para aramid and meta aramid, and then twisted with one end of polyacrylonitrile (PAN) yarn. You provide a percentage breakdown of the yarn and the countries of origin as follows: 28.0% fiberglass filament yarn (United States or Mexico), 8.1% para aramid staple fiber–Kevlar (United States), 8.1% para aramid staple fiber–Twaron (Netherlands), 16.2% meta aramid staple fiber (China), and 39.6% 10’s/1 PAN yarn (United States). According to your submission, the fiberglass filament yarn is used for strength and heat resistance; the para aramid staple fiber is used for strength, abrasion resistance and heat resistance; the meta aramid staple fiber is a softer fiber that blends better and is heat resistant; and the PAN provides the best LOI (loss on ignition) and heat resistance. Moreover, pursuant to the product data specification sheets from your supplier of the PAN yarn, the chemical composition of the PAN is as follows: 62% carbon, 21.5% nitrogen, 12% oxygen, 4.5% hydrogen, and <.1% sodium and other trace metals. The data sheets also indicate that the PAN yarn has not undergone any carbonization. You state that the 2-ply yarn, 2P638-240, is made in Amatex’s plant in Mexico by blending the aramid staple fibers and spinning them over a core of fiberglass. That yarn is then twisted with the PAN yarn. The 2-ply yarn is imported into the United States to be woven into fabric for heat and flame resistant safety clothing garments. In your ruling request, you state that the essential component of the yarn is the fiberglass because it is used for strength and heat resistance. CBP’s Laboratory and Scientific Services (“CBP Laboratory”) examined a sample of the yarn and its findings are contrary to your description of the merchandise. CBP Lab Report NY20181887, dated May 1, 2019, determined that the 2-ply yarn is constructed of: one black partially oxidized polyacrylonitrile (PAN) staple yarn (36.2% by weight) twisted to one beige/yellow core-spun aramid/glass yarn (63.8% by weight). The core-spun yarn is constructed of a beige/yellow aramid yarn (53.3% by weight) that is wrapped around a core of glass fibers (46.7% by weight). The overall fiber content by weight is as follows: 36.2% PAN, 32.9% aramid, and 30.9% glass. In a follow-up email, dated June 26, 2020, the CBP Laboratory confirmed that the PAN yarn was derived of acrylic. ISSUES: What is the tariff classification of the 2P638-240 yarn? Is the 2P638-240 yarn eligible for preferential tariff treatment under the USMCA? What is the country of origin for marking purposes of the 2P638-240 yarn? LAW AND ANALYSIS: Tariff Classification Classification of goods under the HTSUS is made in accordance with the General Rules of Interpretation (“GRI”). GRI 1 provides that the classification shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI may then be applied. The 2020 HTSUS provisions under consideration are: 5509: Yarn (other than sewing thread) of synthetic staple fibers, not put up for retail sale: 6815: Articles of stone or of other mineral substances (including carbon fibers, articles of carbon fibers and articles of peat), not elsewhere specified or included: 7019: Glass fibers (including glass wool) and articles thereof (for example, yarn, woven fabrics): * * * * * Note 1 to Section XI (Textiles and Textile Articles) provides that the section does not cover: (q) Abrasive-coated textile material (heading 6805) and also carbon fibers or articles of carbon fibers of heading 6815; […] (r) Glass fibers or articles of glass fibers, other than embroidery with glass thread on a visible ground of fabric (chapter 70); Note 2 to Section XI, HTSUS, provides in pertinent part as follows: 2. (A) Goods classifiable in chapters 50 to 55 or in heading 5809 or 5902 and of a mixture of two or more textile materials are to be classified as if consisting wholly of that one textile material which predominates by weight over each other single textile material. When no one textile material predominates by weight, the goods are to be classified as if consisting wholly of that one textile material which is covered by the heading which occurs last in numerical order among those which equally merit consideration. * * * * * Note 1 to Chapter 54, HTSUS, provides in pertinent part as follows: The terms “man-made”, “synthetic” and “artificial” shall have the same meanings when used in relation to "textile materials”. GRI 3(a) and (b) provide as follows: When, by application of rule 2(b) or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows: The heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods. Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. * * * * * The Harmonized Commodity Description and Coding System Explanatory Notes (“EN”) constitute the “official interpretation of the Harmonized System” at the international level. See 54 Fed. Reg. 35127, 35128 (Aug. 23, 1989). While neither legally binding nor dispositive, the ENs “provide a commentary on the scope of each heading” of the HTSUS and are “generally indicative of [the] proper interpretation” of these headings. See id. The EN to GRI 3(b) state, in pertinent part: This second method relates only to: Mixtures. Composite goods consisting of different materials. Composite goods consisting of different components. Goods put up in sets for retail sales. It applies only if Rule 3(a) fails. In all these cases the goods are to be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. The factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goo

Tariff ClassificationClassification of goods under the HTSUS is made in accordance with the General Rules of Interpretation (“GRI”). GRI 1 provides that the classification shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI may then be applied. The 2020 HTSUS provisions under consideration are:5509: Yarn (other than sewing thread) of synthetic staple fibers, not put up for retail sale:6815: Articles of stone or of other mineral substances (including carbon fibers, articles of carbon fibers and articles of peat), not elsewhere specified or included:7019: Glass fibers (including glass wool) and articles thereof (for example, yarn, woven fabrics):* * * * *Note 1 to Section XI (Textiles and Textile Articles) provides that the section does not cover:(q) Abrasive-coated textile material (heading 6805) and also carbon fibers or articles of carbon fibers of heading 6815;[…](r) Glass fibers or articles of glass fibers, other than embroidery with glass thread on a visible ground of fabric (chapter 70);Note 2 to Section XI, HTSUS, provides in pertinent part as follows:2. (A) Goods classifiable in chapters 50 to 55 or in heading 5809 or 5902 and of a mixture of two or more textile materials are to be classified as if consisting wholly of that one textile material which predominates by weight over each other single textile material.When no one textile material predominates by weight, the goods are to be classified as if consisting wholly of that one textile material which is covered by the heading which occurs last in numerical order among those which equally merit consideration.* * * * *Note 1 to Chapter 54, HTSUS, provides in pertinent part as follows:The terms “man-made”, “synthetic” and “artificial” shall have the same meanings when used in relati