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HQ 952957

June 21, 1993

CLA-2 CO:R:C:T 952957 BC


TARIFF NO.: 5509.22.0010

John Peterson, President
Withrow, Zerwekh & Co.
1241 Watson Center Rd.
P.O. Box 368
Wilmington, CA 90748

RE: Modification of NYRL 850772; tariff classification of polyester yarn from Taiwan

Dear Mr. Peterson:

The Customs Service has had reason to reexamine the classification determination in New York Ruling Letter (NYRL) 850772, issued on April 11, 1990, to Ms. Cecelia Castellanos of your company on behalf of Schermerhorn Bros. Co. That ruling has been found to be partially in error and is hereby modified in accordance with the following discussion.


New York Ruling Letter 850772 classified what it described as "plied nylon and polyester filament yarns from Taiwan." Two samples were submitted and described as (1) a 12-ply nylon yarn put up on a cone weighing 5 pounds, and (2) a 5-ply polyester yarn put up on an 18 pound cone. The ruling further described the yarns as follows: "Both of the yarns have a final 'Z' twist, measure less than 10,000 decitex, are made from filament yarns, and are not high tenacity or textured." (Underlining supplied.)

The ruling classified the nylon yarn under subheading 5402.61.0000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), and the polyester yarn under subheading 5402.62.0000, HTSUSA. After issuance of the ruling, some of your client's imports were questioned by Customs officials at Los Angeles. A lab analysis was performed, revealing the polyester yarn to consist of staple fibers and thus not to be a filament yarn. The matter was brought to the attention of the New York Regional Office which agreed that a mistake had been made in the original classification in NYRL 850772. That office has concluded that the classification of the polyester yarn should be under subheading 5509.22.0010, HTSUSA. Consequently, the New York office has requested a modification of NYRL 850772.


What is the proper classification of the polyester yarn consisting of staple fibers that was classified in NYRL 850772 as a filament yarn under subheading 5402.62.0000, HTSUSA?


Under section 177.9(d)(1) of the Customs Regulations, a ruling letter may be modified or revoked to correct an error in the classification of merchandise. The regulation requires that Customs issue a notice of the modification or revocation to the person to whom the ruling was issued. 19 CFR 177.9(d)(1).

In Customs classification of the polyester yarn at issue, in NYRL 850772, it was mistakenly believed that the yarn was a filament yarn. This mistaken belief was based on a reasonable misinterpretation of the documentation submitted by the importer. This misunderstanding led to a misclassification of the yarn under heading 5402, HTSUSA, covering synthetic filament yarn. Upon reexamination, it has been determined that the yarn is not a filament yarn, but instead consists of staple fibers. This fact removes the yarn from classification under Chapter 54, HTSUSA, covering man-made filaments, including synthetic filament yarn, and places it under Chapter 55, HTSUSA, covering man-made staple fibers, including yarn of synthetic staple fibers.

Based on the foregoing, we hereby modify NYRL 850772 to reflect that the 5-ply polyester yarn there classified under subheading 5402.62.0000, HTSUSA, is instead classifiable under subheading 5509.22.0010, HTSUSA, as a yarn of synthetic staple fibers, not put up for retail sale, containing 85% or more by weight of polyester staple fibers, multiple (folded) with a final "Z" twist. The applicable duty rate is 12% ad valorem, and the applicable quota category is 200.

New York Ruling Letter 850772 remains binding precedent for classification of the 12-ply nylon yarn there classified under subheading 5402.61.0000, HTSUSA. The applicable duty rate is 9.1% ad valorem, and the quota category is 606.


The polyester yarn consisting of staple fibers here at issue is classifiable under subheading 5509.22.0010, HTSUSA. The applicable duty rate is 12% ad valorem; the applicable quota category is 200.

This notice to you should be considered a modification of NYRL 850772 under 19 CFR 177.9(d)(1). Your request for temporary relief from application of this ruling will be addressed in a separate ruling letter.


John Durant, Director

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