December 6, 2006 CBP Bulletin Notice on Certain Acrylic Filament Tow
In the December 6, 2006 issue of the U.S. Customs and Border Protection Bulletin (CBPBulletin)(Vol. 40, No. 50), CBP published a notice revoking a ruling and treatment as follows:
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Revocation of ruling; revocation of treatment. CBP is revoking one ruling regarding the classification of certain acrylic filament tow. 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According to CBP, the revocations are effective for merchandise entered or withdrawn from warehouse for consumption on or after February 5, 2007.
Acrylic filament tow. The merchandise is described as acrylic monofilament fiber, specifically "tow". This filament would not be sold in its current form, it would be carbonized to form carbon fiber and then used in products such as golf club shafts, bows and arrows, bicycle frames and aerospace applications. The article at issue consists of parallel filaments of uniform length equal to the length of the tow. The tow exceeds 2 meters in length (it is greater than 50,000 meters); it has fewer than 5 twists per meter (it is not twisted); it measures less than 67 decitex per filament (each filament is between 1.0 and 1.3 decitex); the tow cannot be stretched by more than twice its length (it cannot be stretched to more than 10% of its length); and the total measurement of the sample tow is more than 20,000 decitex (the total is between 24,000 and 31,000).
CBP is issuing HQ 968128 in order to revoke NY L84817 and reclassify the subject merchandise under 5501.30.0000 (7.5%) as ''synthetic filament tow: acrylic or modacrylic'', rather than under 5402.49.9040 (8%), as ''acrylic monofilament yarn".
The subject merchandise meets the tariff description of tow and is found to be specifically provided for by heading 5501. It consists of "parallel filaments of uniform length equal to the length of the tow", and meets the other requirements of Note 1 to HTS Chapter 55. According to CBP, the issuance of NY L84817 was based on limited information. As a result of the receipt of additional information and CBP's re-review of the sample, CBP states that the merchandise is correctly classified as tow rather than yarn.
Therefore, under the authority of GRI 1, and Note 1 to Chapter 55, HTSUSA, CBP states that the product is classified at 5501.30.0000, which provides for: ''Synthetic filament tow: Acrylic or modacrylic.''
new: 5501.30.0000, 7.5%; previous: 5402.49.9040, 8%
(See ITT's Online Archives or 10/13/06 news, (Ref: 06101340), for BP summary of proposed HQ 968128)
December 6, 2006 CBP Bulletin (Vol. 40, No. 50) available athttp://www.cbp.gov/xp/cgov/toolbox/legal/bulletins_decisions/bulletins_2006/