Mr. William A. Popp
Popp Yarn Corporation
P.O. Box 3027
Warminster, PA 18974-3027
RE: The tariff classification of spun linen yarns and spun linen/rayon blend yarns from Northern Ireland.
Dear Mr. Popp:
In your letter dated April 23, 1996, you requested a tariff classification ruling.
You have submitted the following descriptions of four spun singles yarns: 1) 100% linen, 2) 75% linen/25% viscose rayon, 3) 50% linen/50% viscose rayon, and 4) 25% linen/75% viscose rayon. The rayon fibers are staple fibers. No samples of the yarns were submitted with your request. We assume that the yarns are not put up for retail sale and that they do not meet our decitex requirements for cordage. Please note that even a slight change in the 50%/50% blend in the third yarn may affect the classification of this merchandise.
The applicable subheading for the 100% linen yarn and the 75% linen/25% rayon yarn will be 5306.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for flax yarn, single. The rate of duty will be 5.3 percent ad valorem.
The 50% linen/50% rayon yarn and the 25% linen/75% rayon yarn will be classifiable under the provision for yarn (other than sewing thread) of artificial staple fibers, not put up for retail sale; other yarn; other, in subheading 5510.90.6000, HTS. The rate of duty will be 14.6 percent ad valorem.
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 Jeff Konzet at 212-466-5885.
Roger J. Silvestri