CLA-2-52:OT:RR:NC:N3:351
Ms. Roxann Harry-Potter
ALPI USA Inc.
70 East Sunrise Highway, Suite 607
Valley Stream, NY 11581
RE: The tariff classification of yarns from Turkey, Bulgaria and China
Dear Ms. Harry-Potter:
In your letter received December 18, 2019, you requested a tariff classification ruling on behalf of your client, Orchard Yarn. Samples were provided to this office and will be retained for training purposes.
Article #841, Re-Play – 1036 Fascia, is a narrow warp knit open-work fabric stated to be composed wholly of lyocell. The country of origin is Turkey.
Article #842, Re-Line – Sample 4, is a 4-ply knitting yarn stated to be composed of 53 percent cotton and 47 percent linen. The yarn is presented in a cake and weighs 100 grams. The country of origin is Bulgaria.
Article #3010 is a 3-ply knitting yarn stated to be composed of 100 percent spun polyester. The yarn is presented in a cake and weighs 70 grams. The yarn is imported with a round plush Sesame Street character head, identified as a Sesame Street One Hat Wonder. The plush head is permanently attached to an elastic looped yarn which holds the cake together by looping through the center of the cake and around the side. The Sesame Street One Hat Wonder can be used to hold other yarns together after the current cake is expended. The country of origin of both items is China.
The yarns, Article #842 and #3010, are imported on cakes and meet the tariff definition of “put up for retail sale” found in Section XI, Note 4(b).
The applicable subheading for Article #841, Re-Play-1036 Fascia, will be 6003.40.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Knitted or crocheted fabrics of a width not exceeding 30 cm, other than those of heading 6001 or 6002: Of artificial fibers: Open-work fabrics, warp knit.” The rate of duty will be 14.1 percent ad valorem.
The applicable subheading for Article #842, Re-Line – Sample 4, 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 percent ad valorem.
The applicable subheading for the Article #3010 yarn 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 fibers, containing 85 percent or more by weight of such fibers: Other.” The rate of duty will be 7.5 percent ad valorem.
The applicable subheading for the Sesame Street One Hat Wonder – Animal Head will be 6307.90.9889, HTSUS, which provides for “Other made up articles, including dress patterns: Other: Other: Other: Other: Other.” The rate of duty will be 7 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 5511.10.0060, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 5511.10.0060, HTSUS, listed above.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6307.90.9889, HTSUS, unless specifically excluded, are subject to an additional 15 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6307.90.9889, HTSUS, listed above.
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 HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 Kim Wachtel at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division