April 25, 2007 CBP Bulletin Notice on Treated Flax Yarn
In the April 25, 2007 issue of the U.S. Customs and Border Protection Bulletin (CBP Bulletin) (Vol. 41, No. 18), CBP published a notice proposing to revoke a classification ruling and revoke a treatment as follows:
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Proposed revocation of ruling; proposed revocation of treatment. CBP is proposing to revoke a ruling on the classification of treated flax yarn. CBP is also proposing to revoke any treatment it has previously accorded to substantially identical transactions.
CBP states that any party who has received a contrary written ruling or decision on the merchandise that is subject to the proposed ruling revocation, or any party involved with a substantially identical transaction, should advise CBP by May 25, 2007, the date that written comments on the proposed ruling are due. Furthermore, CBP states that an importer's failure to advise CBP of such rulings, decisions, or substantially identical transactions may raise issues of reasonable care on the part of the importer or its agent for importations subsequent to the effective date of the final decision in this notice.
In addition, CBP states that this notice covers any rulings on the subject merchandise that may exist but have not been specifically identified.
Treated flax yarn. The subject merchandise consists of white yarn, identified as ''TEX 500 5 cord linen thread." It is imported on a spool that weighs 484 grams. According to the CBP Laboratory Report, the sample is a 5-plied (multiple) white yarn composed of 100 percent by weight vegetable fibers with the characteristics of flax. The yarn is treated with a substance of the polyethylene type and has an approximate decitex of 6448. There was no rubber material detected on the sample.
CBP is proposing to issue HQ 967902 in order to revoke NY L82682 and reclassify the treated flax yarn in subheading 5306.20.0000 as "Flax yarn: multiple (folded) or cabled," rather than in subheading 5607.90.9000 as "Twine, cordage, ropes and cables, whether or not plaited or braided and whether or not impregnated, coated, covered or sheathed with rubber or plastics: Other: Other."
CBP proposes this change as a correction, based on a HTS Section XI Note and the Explanatory Notes (ENs). Section XI, Note 3(A)(c) specifies that the following descriptions are to be treated as "twine, cordage, ropes and cables": (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." The instant merchandise does not fit either description because it is not polished or glazed as defined in the General ENs to Section XI, and it has an approximate decitex of 6448. Therefore, the subject yarn cannot be classified within the provision for "twine, cordage, ropes and cables."
Furthermore, the General EN's to Section XI(I)(B), Table I, provide that flax yarn, neither polished nor glazed, measuring less than 20,000 decitex is to be classified in Chapter 53. Accordingly, CBP is now of the view that the merchandise should be classified as "flax yarn" of heading 5306, subheading 5306.20.0000, which provides for "flax yarn: multiple (folded) or cabled."
proposed: 5306.20.0000,duty-free ; current: 5607.90.9000, 6.3%
April 25, 2007 CBP Bulletin (Vol. 41, No. 18) available athttp://www.cbp.gov/xp/cgov/toolbox/legal/bulletins_decisions/bulletins_2007/