CLA-2-51:OT:RR:NC:N3:351

Kelly Morrison
Metropolis Customs Brokers, Inc.
156-15 146th Street, Suite 110
Jamaica, NY 11434

RE: The tariff classification of yarns from Turkey and Italy

Dear Ms. Morrison:

In your undated letter received in our office on Sept. 8, 2008, on behalf of Orchard Yarn of Carlstadt, New Jersey, you requested a tariff classification ruling. The samples which you submitted are being returned.

You submitted two hanks of yarn. The first is combed 100% merino wool with a fiber diameter of 19 microns. The 280 meter hank weighs 100 grams and the decitex (by our calculation) is approximately 3600. This yarn meets the tariff definition of "put up for retail sale" found in Note 4 to Section XI, Harmonized Tariff Schedule of the United States (HTSUS).

The applicable subheading for the wool knitting yarn will be 5109.10.9000, HTSUS, which provides for "Yarn of wool…, put up for retail sale: Containing 85% or more by weight of wool…: Other: …Other: … Other." The rate of duty will be 6% ad valorem.

The second sample is a hank of yarn described as 52% cotton and 48% bamboo. You describe the bamboo fibers as “‘regenerated’ because they put it first in the form of ‘paper pasta’ and then into a fiber. It is still considered natural.” For purposes of this ruling, we are assuming that what you call bamboo is actually an artificial fiber that is derived from bamboo. Note 1(b) to Chapter 54, wherein artificial fibers are defined, noted.

The 224 meter hank weighs 100 grams and the decitex (by our calculation) is approximately 4500. This yarn also meets the tariff definition of "put up for retail sale" found in Note 4 to Section XI, HTSUS. It has a final “S” twist, so it does not conform to the tariff definition of sewing thread found in Note 5 to Section XI, HTSUS.

The applicable subheading for the cotton yarn will be 5207.90.0000, HTSUS, which provides for cotton yarn (other than sewing thread) put up for retail sale, other. The rate of duty will be 5% 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/.

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,

Robert B. Swierupski
Director
National Commodity Specialist Division