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HQ 087677

November 21, 1990

CLA-2 CO:R:C:G 087677 KWM


TARIFF: 5609.00.1000

Mr. Len Pawelczyk
The Camelot Company
9865 West Leland Avenue
Schiller Park, Illinois 60176

RE: Cut sections of cotton yarn used to manufacture power transmission belts; Short cut textile fibers; Cotton fibers; Articles of yarn.

Dear Mr. Pawelczyk:

This is in response to your inquiry dated May 29, 1990, regarding the tariff classification of cut cotton yarns used to manufacture power transmission belts. Your letter and a sample of the merchandise was forwarded to this office for a ruling.


Your letter describes the merchandise as "dipped cotton, short-cut fiber for V-belts." More specifically, it is cotton fibers, cut to a short length, to be combined with rubber for the manufacture of "power transmission belts." The short-cut "fibers" are created by warping "'normal, regular cotton 10ECC or 2ECC yarn having first quality' on beam, [and] treating (dipping) yarns into R.F.L. solution (Resorcinol, formalin and Latex) in order to get better adhesion with rubber." After spinning, the treated yarns are cut to lengths ranging from 1 to 8 millimeters (mm) in length. The fibers are spun specifically to create the yarns used, and the yarns are cut specifically as component material for the manufacture of V- belts or power transmission belts. The goods will be imported from Singapore.


How are these goods classified under the Harmonized Tariff Schedule of the United States Annotated?


Classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) is made in accordance with the General Rules of Interpretation (GRI's). The systematic detail of the harmonized system is such that virtually all goods are classified by application of GRI 1, that is, according to the terms of the headings of the tariff schedule and any relevant Section or Chapter Notes.

In examining the tariff schedules, several terms of Section IX, HTSUSA, appear relevant to the issue here: "fiber", "flock", and "yarns". We do not consider the goods to be "fibers" because the product has been processed beyond the fiber stage by its' spinning into yarn. We also do not consider the product to be "flock" because flock is composed of pieces measuring 5 mm of less, as described in the Explanatory Notes to heading 5601, HTSUSA. The instant pieces range from 1 to 8 mm, some clearly longer than that included as flock. Lastly, we do not believe it is a "yarn" because it is no longer a continuous strand suitable for weaving or knitting, as would be expected of a yarn under the HTSUSA.

Having determined that the above terms do not describe the instant goods, we have considered the terms of heading 5609, HTSUSA, which classifies "articles of yarn." While the instant merchandise are not now of sufficient length to be considered yarn, the facts indicate that it was yarn from which these pieces were cut. The pieces may properly be considered to be articles specifically created from the treated yarns. By application of GRI 1 therefore, the terms "articles of yarns" under heading 4906, HTSUSA, serve to classify this merchandise.

Within heading 5609, HTSUSA, articles of yarn are distinguished by their composition. The instant goods are made of cotton fibers, which are described in subheading 5609.00.1000, HTSUSA, "Articles of yarn . . . of cotton."


The goods at issue here, short cut "fibers" created from first quality cotton yarns that have been treated with Resorcinol, formalin and Latex, are classified as articles of yarn, of cotton, under subheading 5609.00.1000, HTSUSA. The applicable duty rate for these goods is 5.8 percent ad valorem. There is no textile visa category associated with this classification.


John A. Durant
Commercial Rulings Division

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