June 20, 2007 CBP Bulletin Notice on Treated Flax Yarn
In the June 20, 2007 issue of the U.S. Customs and Border Protection Bulletin (CBP Bulletin) (Vol. 41, No. 26), CBP published a notice revoking one classification ruling and treatment as follows:
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Revocation of ruling; revocation of treatment.CBP is revoking one ruling on the classification of treated flax yarn. CBP is also revoking any treatment it has previously accorded to substantially identical transactions.
According to CBP, the revocations are effective for merchandise entered or withdrawn from warehouse for consumption on or after August 19, 2007.
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 issuing HQ W967902 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 makes 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 is properly classified as "flax yarn" of heading 5306, subheading 5306.20.0000, which provides for "flax yarn: multiple (folded) or cabled."
new: 5306.20.0000,duty-free ; previous: 5607.90.9000, 6.3%
(See ITT's Online Archives or 05/11/07 news, 07051145, for BP summary of proposed HQ W967902.)
June 20, 2007, CBP Bulletin (Vol. 41, No. 26) available at http://www.cbp.gov/xp/cgov/toolbox/legal/bulletins_decisions/bulletins_2007/