H319270

HQ H319270 October 4, 2021 OT:RR:CTF:FTM H319270 TSM CATEGORY: Classification TARIFF NO.: 5607.49.2500 Mr. Stephen L. Fodor Customs Services & Solutions, Inc. 5833 Stewart Pkwy # 102 P.O. Box 5644 Douglasville, GA 30135 Re: Modification of New York Ruling Letter (“NY”) N277404; The Tariff Classification of Polypropylene Fibrillated Yarn from Turkey Dear Mr. Fodor: This is in reference to NY N277404, dated August 12, 2016, issued to you on behalf of your client, Cosmic International, Inc., concerning the tariff classification of a certain polypropylene fibrillated yarn.  In that ruling, U.S. Customs and Border Protection (“CBP”) classified the polypropylene fibrillated yarn at issue under heading 5404, HTSUS, and specifically under subheading 5404.90.0000, HTSUSA, which provides for “Synthetic monofilament of 67 decitex or more and of which no cross-sectional dimension exceeds 1 mm; strip and the like (for example, artificial straw) of synthetic textile materials of an apparent width not exceeding 5 mm: Other.”  Upon additional review, we have found this classification to be incorrect. For the reasons set forth below we hereby modify NY N277404 with regard to the tariff classification of the polypropylene fibrillated yarn at issue. Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C. § 1625 (c)(1)), as amended by section 623 of title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act (Pub. L. 103-182, 107 Stat. 2057), a notice was published in the Customs Bulletin, Volume 55, No. 32, on August 18, 2021, proposing to modify NY N277404, and revoke any treatment accorded to substantially identical transactions. No comments were received in response to the notice. FACTS: In NY N277404, the polypropylene fibrillated yarn at issue was described as follows: The first sample that was submitted, 9,999 Denier is described as virgin polypropylene fibrillated twine. The yarn is imported from Turkey. ISSUE: What is the tariff classification of the polypropylene fibrillated yarn at issue? LAW AND ANALYSIS: Classification under the HTSUS is determined in accordance with the General Rules of Interpretation (“GRIs”). GRI 1 provides that the classification of goods 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 GRIs 2 through 6 may then be applied in order. The 2021 HTSUSA provisions under consideration are as follows: 5404 Synthetic monofilament of 67 decitex or more and of which no cross-sectional dimension exceeds 1 mm; strip and the like (for example, artificial straw) of synthetic textile materials of an apparent width not exceeding 5 mm: * * * 5404.90.0000 Other * * * 5607 Twine, cordage, ropes and cables, whether or not plaited or braided and whether or not impregnated, coated, covered or sheathed with rubber or plastics: * * * Of polyethylene or polypropylene: * * * 5607.49 Other: * * * Other, not braided or plaited: * * * 5607.49.2500 Other * * * Note 3 to Section XI provides as follows: For the purposes of this section, and subject to the exceptions in paragraph (B) below, yarns (single, multiple (folded) or cabled) of the following descriptions are to be treated as “twine, cordage, ropes and cables”: (a) Of silk or waste silk, measuring more than 20,000 decitex; (b) Of man-made fibers (including yarn of two or more monofilaments of chapter 54), measuring more than 10,000 decitex; (c) Of true hemp or flax: (i) Polished or glazed, measuring 1,429 decitex or more; or (ii) Not polished or glazed, measuring more than 20,000 decitex; (d) Of coir, consisting of three or more plies; (e) Of other vegetable fibers, measuring more than 20,000 decitex; or (f) Reinforced with metal thread. (B) Exceptions: (a) Yarn of wool or other animal hair and paper yarn, other than yarn reinforced with metal thread; (b) Man-made filament tow of chapter 55 and multifilament yarn without twist or with a twist of less than 5 turns per meter of chapter 54; (c) Silkworm gut of heading 5006 and monofilaments of chapter 54; (d) Metalized yarn of heading 5605; yarn reinforced with metal thread is subject to paragraph (A)(f) above; and (e) Chenille yarn, gimped yarn and loop wale-yarn of heading 5606. * * * In understanding the language of the HTSUS, the Explanatory Notes (“ENs”) of the Harmonized Commodity Description and Coding System may be utilized. The ENs, although neither dispositive nor legally binding, provide a commentary on the scope of each heading, and are generally indicative of the proper interpretation of the Harmonized System at the international level. See T.D. 89-80, 54 Fed. Reg. 35127 (August 23, 1989). EN to Section XI provides the following: (3)(A) For the purposes of this Section, and subject to the exceptions in paragraph (B) below, yarns (single, multiple (folded) or cabled) of the following descriptions are to be treated as “twine, cordage, ropes and cables”: (a) Of silk or waste silk, measuring more than 20,000 decitex; (b) Of manmade fibres (including yarn of two or more monofilaments of Chapter 54), measuring more than 10,000 decitex; (c) Of true hemp or flax: (i) Polished or glazed, measuring 1,429 decitex or more; or (ii) Not polished or glazed, measuring more than 20,000 decitex; (d) Of coir, consisting of three or more plies; (e) Of other vegetable fibres, measuring more than 20,000 decitex; or (f) Reinforced with metal thread. Exceptions: (a) Yarn of wool or other animal hair and paper yarn, other than yarn reinforced with metal thread; (b) Manmade filament tow of Chapter 55 and multifilament yarn without twist or with a twist of less than 5 turns per metre of Chapter 54; (c) Silk worm gut of heading 50.06, and monofilaments of Chapter 54; (d) Metallised yarn of heading 56.05; yarn reinforced with metal thread is subject to paragraph (A) (f) above; and (e) Chenille yarn, gimped yarn and loop waleyarn of heading 56.06. * * * GENERAL In general, Section XI covers raw materials of the textile industry (silk, wool, cotton, manmade fibres, etc.), semimanufactured products (such as yarns and woven fabrics) and the made up articles made from those products… * * * (I) CHAPTERS 50 TO 55 * * * (B) Yarns (1) General. Textile yarns may be single, multiple (folded) or cabled. For the purposes of the Nomenclature: (i) Single yarns means yarns composed either of: (a) Staple fibres, usually held together by twist (spun yarns); or of (b) One filament (monofilament) of headings 54.02 to 54.05, or two or more filaments (multifilament) of heading 54.02 or 54.03, held together, with or without twist (continuous yarns). (ii) Multiple (folded) yarns means yarns formed from two or more single yarns, including those obtained from monofilaments of heading 54.04 or 54.05 (twofold, threefold, fourfold, etc. yarns) twisted together in one folding operation. However, yarns composed solely of monofilaments of heading 54.02 or 54.03, held together by twist, are not to be regarded as multiple (folded) yarns. The ply (“fold”) of a multiple (folded) yarn means each of the single yarns with which it is formed. (iii) Cabled yarns means yarns formed from two or more yarns, at least one of which is multiple (folded), twisted together in one or more folding operations. The ply (“fold”) of a cabled yarn means each of the single or multiple (folded) yarns with which it is formed. * * * (2) Distinction between single, multiple (folded) or cabled yarns of Chapters 50 to 55, twine, cordage, rope or cables of heading 56.07 and braids of heading 58.08. (See Note 3 to Section XI) Chapters 50 to 55 do not cover all yarns. Yarns are classified according to their characteristics (measurement, whether or not polished or glazed, number of plies) in those headings of Chapters 50 to 55 relating to yarns, as twine, cordage, rope or

Classification under the HTSUS is determined in accordance with the General Rules of Interpretation (“GRIs”).  GRI 1 provides that the classification of goods 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 GRIs 2 through 6 may then be applied in order.  The 2021 HTSUSA provisions under consideration are as follows:5404 Synthetic monofilament of 67 decitex or more and of which no cross-sectional dimension exceeds 1 mm; strip and the like (for example, artificial straw) of synthetic textile materials of an apparent width not exceeding 5 mm: * * *5404.90.0000 Other* * *5607 Twine, cordage, ropes and cables, whether or not plaited or braided and whether or not impregnated, coated, covered or sheathed with rubber or plastics:* * * Of polyethylene or polypropylene:* * *5607.49 Other: * * * Other, not braided or plaited:* * *5607.49.2500 Other * * *Note 3 to Section XI provides as follows:For the purposes of this section, and subject to the exceptions in paragraph (B) below, yarns (single, multiple (folded) or cabled) of the following descriptions are to be treated as “twine, cordage, ropes and cables”: (a) Of silk or waste silk, measuring more than 20,000 decitex; (b) Of man-made fibers (including yarn of two or more monofilaments of chapter 54), measuring more than 10,000 decitex; (c) Of true hemp or flax: (i) Polished or glazed, measuring 1,429 decitex or more; or (ii) Not polished or glazed, measuring more than 20,000 decitex; (d) Of coir, consisting of three or more plies;(e) Of other vegetable fibers, measuring more than 20,000 decitex; or (f) Reinforced with metal thread. (B) Exceptions: (a) Yarn of wool or other animal hair and paper yarn, other than yarn reinforced with metal thread; (b) Man-made filament tow of chapter 55 and multifi