CLA-2-55:OT:RR:NC:N3:351
Ms. Teresa Petz
Hobby Lobby Stores, Incorporated
7707 S.W. 44th Street
Oklahoma City, OK 73179
RE: Correction to Ruling Number N270017
Dear Ms. Petz:
This replaces Ruling Number N270017, dated November 23, 2015, which contained a clerical error. The decitex of the yarns was not provided in the previous request. A re-examination of the merchandise leads us to conclude that some of the yarn is classifiable as twine or cordage, not yarn. A complete, corrected ruling follows:
In your letter dated October 19, 2015, you requested a tariff classification ruling.
You submitted four yarn samples. The yarns will be imported on skeins of a weight not exceeding 500 grams, which meets the tariff definition of “put up for retail sale” found in Section XI, Note 4(b)(iii), Harmonized Tariff Schedule of the United States (HTSUS). None of the yarns are braided or plaited, but rather merely twisted or gimped.
Yarn identified as item 996595, Art. 665 Sweet Delight Chunky Baby Yarn, is composed of 80% acrylic staple fibers and 20% polyamide staple fibers. You state that this yarn has a decitex of 10,000. The yarn is put up on 100 gram skeins and will be made in Turkey.
Yarn identified as item 339788, Art. 71 Effortless Super Bulky Yarn, is composed of 80% acrylic staple fibers and 20% alpaca staple fibers. You state that this yarn has a decitex of 16,667. The yarn is put up on 170 gram skeins and will be made in Turkey.
Yarn identified as item 377069, Art. 78 First Love Yarn, is composed of 100% polyester staple fibers. You state that this yarn has a decitex of 10,820. The yarn is composed of a core yarn around which another contrasting yarn is spirally wrapped. The yarns are not twisted together. The yarn is put up on 141 gram skeins and will be made in China.
Yarn identified as item 894790, Art. 32 Calcutta Chunky, is composed of 55% acrylic staple fibers and 45% cotton. You state that this yarn has a decitex of 14,921. The yarn is put up on 113 gram skeins and will be made in China.
You suggest that the proper classification of the yarns is in subheading 5511.20.0000, HTSUS, which provides for yarn (other than sewing thread) of man-made staple fibers, put up for retail sale: of synthetic staple fibers containing less than 85 percent by weight of such fibers. However, the terms of Section XI, Note 3(A)(b) define man-made filament yarns with a decitex greater than 10,000 as cordage of heading 5607, HTSUS.
You also suggest that the proper classification of the yarns is in subheading 5607.50.4000, HTSUS, which provides for twine, cordage, rope and cables, whether or not plaited or braided, and whether or not impregnated, coated, covered or sheathed with rubber or plastics, of other synthetic fibers, other. This heading covers twine, cordage, rope and cables that are braided or plaited. The yarns that you provided are neither braided nor plaited and will not be classified under the subheading 5607.50.4000, HTSUS.
The applicable subheading for item 377069, Art. 78 First Love Yarn will be 5606.00.0090, HTSUS, which provides for “Gimped yarn, and strip and the like of heading 5404 or 5405, gimped (other than those of heading 5605 and gimped horsehair yarn); chenille yarn (including flock chenille yarn); loop wale-yarn.” The rate of duty will be 8 percent ad valorem.
The applicable subheading for items 339788, Art. 71 Effortless Super Bulky Yarn, and 894790, Art. 32 Calcutta Chunky will be 5607.50.3500, HTSUS, which provides for twine, cordage, rope, and cable; of other synthetic fibers; not braided or plaited; other. The rate of duty will be 19.9 cents/kg + 10.8% ad valorem.
The applicable subheading for item 996595, Art. 665 Sweet Delight Chunky Baby Yarn will be 5511.20.0000, HTSUS, which provides for yarn (other than sewing thread) of man-made staple fibers, put up for retail sale; of synthetic staple fibers, containing less than 85 percent by weight of such fibers. 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/.
The samples will be retained.
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 Adleasia Lonesome at [email protected].
Sincerely,
Deborah C. Marinucci
Acting Director
National Commodity Specialist Division