CLA-2-56:OT:RR:NC:N3:351
Ms. Kelly Morrison
Metropolis Customs Brokers
156-15 146th. Avenue, Suite 110
Jamaica, NY 11434
RE: The tariff classification of yarns, cordage, a craft kit, and knit pile puffs from Italy and Turkey
Dear Ms. Morrison:
This replaces Ruling Number N242975, dated July 10, 2013, which contained a clerical error which resulted in a misclassification. We miscalculated the decitex of the yarn. While we correctly stated that it exceeds 2,000, we should have stated that it exceeds 20,000. A complete corrected ruling follows.
Dear Ms. Morrison:
In your letter dated June 5, 2013, you requested a tariff classification ruling on behalf of your client, Orchard Yarn of Carlstadt, New Jersey. The samples were returned with the original letter.
Style Hoooked Zpagetti is a narrow fabric constructed of 92% cotton and 8% elastane (spandex). (You state that the fiber content may vary. Once again, please note that this ruling only classifies the sample we have received. A different fiber content may result in a different classification.) It curls to the center from the edges and is approximately 10 mm wide, but 30 mm wide when flattened. It comes in a 312-gram hank that measures 50 meters, with a decitex greater than 20,000. The yarn meets the tariff definition cordage found in Section XI, Note 3(A)(e), Harmonized Tariff Schedule of the United States (HTSUS).
Style Hoooked Zpagetti yarn is also sold as part of a craft kit that you indicate contains everything needed to create a handbag. The kit also contains a crocheting hook and/or knitting needles, a handle for the purse made of bamboo, wood or plastic, along with step-by-step instructions.
It is the opinion of this office that the craft kit is a set for tariff purposes. The Explanatory Notes, which constitute the official interpretation of the HTSUS at the international level, state in Note X to Rule 3(b) that the term “goods put up in sets for retail sale” means goods that: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of products or articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking.
In the set, the cordage imparts the essential character and thus determines the classification.
The applicable subheading for both style Hoooked Zpagetti cordage and Hoooked Zpagetti craft kit will be 5607.90.9000, HTSUS, which provides for “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.” The rate of duty will be 6.3% ad valorem.
Style Glitter Ribbon is a tubular knit yarn composed of 62% polyester and 38% metallic polyester. The yarn comes in a 50-gram hank that measures 63 meters.
The applicable subheading for the metalized yarn will be 5605.00.1000, HTSUS, which provides for metalized yarn, metal coated or metal laminated man-made filament or strip or the like, ungimped, and untwisted or with a twist of less than 5 turns per meter. The rate of duty will be 7.5% ad valorem.
Style Unique is 100% acrylic. The yarn comes in a 100-meter, 100-gram hank with a decitex of approximately 10,000. It is considered put up for retail sale according to the terms of Section XI, Note 4.
The applicable subheading for Style Unique will be 5511.10.0030, HTSUS, which provides for yarn (other than sewing thread) of man-made staple fibers, put up for retail sale, of synthetic staples fibers, containing 85 percent or more by weight of such fibers, acrylic. The duty rate will be 7.5% ad valorem.
Style Silk Purse is 100% silk in a 50-gram skein. It is considered put up for retail sale according to the terms of Section XI, Note 4.
The applicable subheading for the silk yarn will be 5006.00.1000, HTSUS, which provides for silk yarn, put up for retail sale, containing 85% or more by weight of silk. The rate of duty will be Free.
The two samples of merchandise you call pompoms do not meet the terms of the Explanatory Note to heading 5808, wherein pompons are described as follows:
(4) Pompons, i.e., short threads secured together in the middle and fluffed out in all directions.
Your items are actually each made up from a piece of knit pile fabric cut into a square. The edges of the square knit pile fabrics are sewn together over a centered cotton ball creating the spherical puffs. Each knit pile puff has a short textile cord attached to the underside so the puff can be dangled. This is a made up textile article as the term is described in Note 7 to Section XI, HTSUS. We also note that pompoms are typically made of long textile strips attached to a handle or stick, to be used by cheerleaders.
The applicable subheading for the knit pile fabric puff will be 6307.90.9889, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 7% ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
The samples will be returned.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Mitchel Bayer at (646) 733-3102.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division