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NY 871197

February 17, 1992

CLA-2-54:S:N:N3H:351 871197


TARIFF NO.: 5402.43.0020

Mr. L. Klestadt
Trans-World Shipping Corp.
53 Park Place
New York, NY 10007

RE: The tariff classification of polyester yarn from Korea.

Dear Mr. Klestadt:

In your letter dated January 31, 1992, on behalf of Ashfar Enterprises Inc., you requested a tariff classification ruling.

You have submitted a sample cone of 100 percent polyester yarn. The multifilament yarn measures 49 denier, has 24 filaments and is made from the spin draw method. It is not textured or high tenacity. According to our New York laboratory, the polyester yarn is a single ply yarn with twist of 3,3 turns per meter (TPM). The sample cone of yarn will be returned to you.

The applicable subheading for the polyester yarn will be 5402.43.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for synthetic filament yarn (other than sewing thread), not put up for retail sale,..., other yarn, single, untwisted or with a twist not exceeding 50 TPM, of polyesters, other,..., multifilament, untwisted or with twist of less than 5 TPM. The rate of duty will be 10 percent ad valorem.

Articles provided for in HTS subheading 9503.41.10 which do not have a spring mechanism and do not exceed 63.5 centimeters in either length, width, or height are also within the purview of HTS subheading 9902.95.02 which provides for the temporary suspension of duty for articles entered on or before December 31, 1992.

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.


Jean F. Maguire
Area Director

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