CLA-2-51:OT:RR:NC:N3:351
Ms. Kelly Morrison
Metropolis Customs Brokers, Inc.
156-15 146th Avenue, Suite 110
Jamaica, NY 11434
RE: The tariff classification of yarns from Italy, Turkey and China
Dear Ms. Morrison:
In your letter dated May 7, 2012, you requested a tariff classification ruling on behalf of your client, Orchard Yarn of Carlstadt, New Jersey.
You submitted six hanks of yarn.
Style 825, Amazing Olympia, is a twisted yarn of 53% wool, 47% acrylic; the 135-meter hank weighs 50 grams with a decitex of approximately 3700. The yarn meets the tariff definition of “put up for retail sale” found in Section XI, Note 4, Harmonized Tariff Schedule of the United States, (HTSUS).
The applicable subheading for style 825, Amazing Olympia will be 5109.90.9000, HTSUS, which provides for yarn of wool or fine animal hair, put up for retail sale:… Other: Other: Other. The rate of duty will be 6% ad valorem.
Style 830, Cotton Ease, Almond, is said to be constructed of 50% cotton and 50% acrylic. Due to the fact that yarn style 830 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.
Even a slight change in the fiber content may result in a change of classification. The yarn style 830 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.
The 188-meter hank weighs 100 grams with a decitex of approximately 5,300. The yarns meets the tariff definition of “put up for retail sale” found in Section XI, Note 4, HTSUS.
The applicable subheading for the 50% cotton and 50% acrylic 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.
Style 861, Vanna’s Glamour, Moonstone, is constructed of 96% acrylic and 4% metalized polyester strips. The strips meet the dimensional requirements of textile strips contained in Section XI, Legal Note 1(g), HTSUS. According to the terms of Sec. XI Note 2(B)(a), yarns that contain any amount of metal are regarded in their entirety as metalized yarn for tariff purposes.
The applicable subheading for the metalized yarn style 861, Vanna’s Glamour, will be 5605.00.9000, HTSUS, which provides for metalized yarn, whether or not gimped, combined with metal in the form of thread, strip, or powder, or covered with metal: other. The duty rate will be 13.2% ad valorem.
Style 863, Vanna’s Sequins, is constructed of 93% acrylic and 7% polyester. It comes in a 144-meter, 50-gram hank with a decitex of approximately 3,470. It is considered “put up for retail sale.” Small (1/8”) metalized plastic sequins are looped onto one of the plies every 9-3/4”, creating a decorative effect.
The applicable subheading for Style 863, Vanna’s Sequins, will be 5511.10.0030, HTSUS, which provides for yarn (other than sewing thread) of man-made staple fibers, put up for retail sale, of synthetic staples fibers, containing 85 percent or more by weight of such fibers, acrylic. The duty rate will be 7.5% ad valorem.
Style 925, Baby’s First, Pixie Dust, is constructed of 55% acrylic and 45% cotton. The 120-yard hank weighs 100 grams and the decitex is approximately 9,000; it is considered “put up.”
The applicable subheading for Style 925, Baby’s First, Pixie Dust, 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.
Style 929, Bellini, is a chenille yarn constructed of 65% acrylic, 20% wool and 15% polyester. It is a fine knit yarn with a bulky yarn inserted into the knitting loops, creating the chenille effect.
The applicable subheading for Style 929, Bellini, will be 5606.00.0090, HTSUS, which provides for chenille yarn. The duty rate will be 8% 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 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 Mitchel Bayer at (646) 733-3102.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division