HQ 087677: Cut sections of cotton yarn used to manufacture power transmission belts; Short cut textile fibers; Cotton fibers; Articles of yarn.

us-cbp-cross-rulings-hq-087677HQ 087677: Cut sections of cotton yarn used to manufacture power transmission belts; Short cut textile fibers; Cotton fibers; Articles of yarn.Guidance

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                             HQ 087677

                         November 21, 1990

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

   CATEGORY: Classification

   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.

   FACTS:

        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.

   ISSUE:

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

   LAW AND ANALYSIS:

        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."

   HOLDING:

        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.



                                      Sincerely,


                                      John A. Durant
                                      Director
                                      Commercial Rulings Division

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