CLA-2-55:OT:RR:NC:N3:351
Susan Moraca
Kollage Yarns
3591 Cahaba Beach Road, Suite 101
Birmingham, Alabama 35242
RE: The tariff classification of bamboo/cotton/nylon yarn from Taiwan
Dear Ms. Moraca:
In your undated letter that was received in this office on September 23, 2008, you requested a tariff classification ruling.
You submitted a hank of yarn identified as 65% bamboo, 27% cotton, 8% nylon. Our examination reveals that it is a staple fiber yarn. In a telephone conversation on Sept. 23, you stated that the country of origin is Taiwan and that the yarn will be imported on 2-kg. spools. The yarn is not considered “put up for sale” as that term is defined in Note 4 to Section XI, Harmonized Tariff Schedule of the United States.
For purposes of this ruling, we are assuming that what you call bamboo is actually an artificial staple fiber that is derived from bamboo. Note 1 to Chapter 54, HTSUS, noted. We also assume this yarn is not dressed for sewing thread.
The applicable subheading for the bamboo/cotton/nylon yarn will be 5510.30.0000, HTSUS, which provides for yarn (other than sewing thread) of artificial staple fibers, not put up for retail sale; other yarn, mixed mainly or solely with cotton. The rate of duty will be 7.5% 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