CLA-2-55:RR:OT:NC:N3:351

Ms. Jane Maloney
H.W. Robinson & Co., Inc.
1 Cross Island Plaza, Suite 119
Rosedale, NY 11422

RE: The tariff classification of polyester yarn from Italy

Dear Ms. Jane Maloney:

In your letter dated October 12, 2010, you requested a tariff classification ruling on behalf of your client, Tahki/Stacy Charles, Inc.

You submitted a sample of a yarn called Crystal. It is said to be 85% polyester and 15% cotton. It is a staple fiber multiple twisted yarn. A small (2-3 mm) metal or metalized plastic circle is looped onto one of the plies every 1-1/2”, creating a decorative effect. It will be imported in 25-gram balls.

The yarn meets the tariff definition of “put up for retail sale” found in Section XI, Note 4, Harmonized Tariff Schedule of the United States (HTSUS).

The applicable subheading for the polyester yarn called Crystal will be 5511.10.0060, 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, other. The duty rate 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 the 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