CLA-2-55:OT:RR:NC:N3:351
Ms. Kelly Morrison
ALPI Customs Brokers, Incorporated
70 East Sunrise Highway, Suite 607
Valley Stream, NY 11581
RE: The tariff classification of five yarns from China
Dear Ms. Morrison:
In your letter dated December 15, 2017, you requested a tariff classification ruling on behalf of your client, Orchard Yarn of Carlstadt, New Jersey.
You submitted five samples of yarns. The yarns will be imported on skeins of a weight that does not exceed 500 grams. By virtue of Section XI, Note 4 (A) (b) (iii), Harmonized Tariff Schedule of the United States (HTSUS), each is considered put up for retail sale.
Article #835, Coboo is composed of 50 percent cotton and 50 percent bamboo. The 8-ply yarn measures 200 meters. For purposes of this ruling, we are assuming that what you call bamboo is actually an artificial fiber which is derived from bamboo. Due to the fact that Article #835, Coboo is to be constructed of a 50/50 blend of fibers, it is classified using HTSUS Section XI Note 2(A) and Subheading Note 2(A). The yarn will be classified as if it consisted wholly of that one textile material which is covered by the heading which occurs last in numerical order among those which equally merit consideration. Cotton is classified in Chapter 52 and artificial acrylic staple fibers are in Chapter 55, so this yarn will be classified as being of artificial staple fibers.
The applicable subheading for Article #835, Coboo 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 percent ad valorem.
Article #212, Wrap Star is composed of 70 percent acrylic and 30 percent wool. The 2-ply yarn measures 800 meters and weighs 200 grams.
The applicable subheading for Article #212, Wrap Star 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 percent ad valorem.
Article #213, Amazing Lace is composed of 70 percent acrylic and 30 percent nylon. The 3-ply yarn measures 868 meters and weighs 140 grams.
The applicable subheading for Article 213, Amazing Lace will be 5511.30.0000, HTSUS, which provides for yarn (other than sewing thread) of man-made staple fibers, put up for retail sale, of artificial staple fibers. The rate of duty will be 7.5 percent ad valorem.
Article #214, Cute as a Button is composed of 100 percent polyester yarn. It is composed of a knit yarn with staple fibers inserted in the loops of the knit yarn, creating the chenille effect.
The applicable subheading for Article #214 Cute as a Button, will be 5606.00.0090, HTSUS, which provides for chenille yarn. The rate of duty will be 8 percent ad valorem.
Article #216, Ombre Life is composed of 50 percent acrylic and 50 percent cotton. Due to the fact that Article #216, Ombre Life is to be constructed of a 50/50 blend of fibers, it is classified using HTSUS Section XI Note 2(A) and Subheading Note 2(A). The yarn will be classified as if it consisted wholly of that one textile material which is covered by the heading which occurs last in numerical order among those which equally merit consideration. Cotton is classified in Chapter 52 and acrylic staple fibers are in Chapter 55, so this yarn will be classified as being of synthetic staple fibers.
The applicable subheading for #216 Ombre Life 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.
In reference to Articles #216 Ombre and #835, Coboo, even a slight change in the fiber content may result in a change of classification. The yarn may be subject to Customs laboratory analysis at the time of importation, and if the yarn is other than a 50/50 blend it may be reclassified by Customs at that time.
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
https://hts.usitc.gov/current.
The samples will be returned to you.
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 via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division