CLA-2-56:OT:RR:NC:N3:351
Article# 171, Naptime, is a chenille yarn constructed from staple fibers inserted between a twisted core yarn to form a yarn with a pile surface. It is composed of 100 percent polyester. The yarn is presented in a skein weighing 100 grams. The yarn is for retail sale and is intended for hand knitting. The country of origin is China.
Article# 173, Oh Baby, is a cabled yarn composed of five 3-ply yarns of 100 percent cotton.
The yarn is presented in a skein and weighs 50 grams. The yarn is for retail sale and is intended for hand knitting. The country of origin is Turkey.
Article# 626, Wool Ease Roving, is a multi-colored roving, with very little twist, composed of 80 percent acrylic and 20 percent wool fibers. The roving is presented in a skein weighing 100 grams. The roving is for retail sale and is intended for hand knitting. The country of origin is Turkey.
In your letter, you suggest that Article #171, Naptime, may be classified under subheading 5511.10.0060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Yarn (other than sewing thread) of man-made staple fibers, put up for retail sale: Of synthetic staple fibers, containing 85 percent or more by weight of such fibers: Other.” We disagree. The yarn meets the definition of chenille yarn and is specifically provided for under heading 5606, HTSUS. Therefore, heading 5511 does not apply.
You also suggest that Article #626, Wool Ease Roving, may be classified under subheading 5511.10.0030, HTSUS, which provides for “Yarn (other than sewing thread) of man-made staple fibers, put up for retail sale: Of synthetic staple fibers, containing 85% or more by weight of such fibers: Acrylic or modacrylic.” We disagree. The roving does not contain more than 85 percent acrylic fiber and consists of what appears to be a drawn single strand of parallel fibers with very little twist and thus meets the definition of a roving. As a roving is an intermediate step prior to spinning into a yarn, heading 5511 does not apply.
The applicable subheading for Article #171, Naptime, 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 is 8 percent ad valorem.
The applicable subheading for Article #173, Oh Baby, will be 5207.10.0000, HTSUS, which provides for “Cotton yarn (other than sewing thread) put up for retail sale: Containing 85 percent or more by weight of cotton.” The rate of duty will be Free.
The applicable subheading for Article #626, Wool Ease Roving, will be 5506.30.0000, HTSUS, which provides for synthetic staple fibers, carded, combed or otherwise processed for spinning, of acrylic or modaacrylic. The rate of duty will be 5 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 5606.00.0090, 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 5606.00.0090, HTSUS, listed above.
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.
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.
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