CLA-2-56:OT:RR:NC:N3:351
Ms. Kelly Morrison
Metropolis Customs Brokers
156-15 146th Avenue, Suite 110
Jamaica, NY 11434
RE: The tariff classification of tubular knit yarns from Italy
Dear Ms. Morrison:
In your letter dated October 23, 2012, you requested a tariff classification ruling on behalf of your client, Orchard Yarn of Carlstadt, New Jersey.
You submitted two 9-meter, 50-gram hanks of yarn. Both yarns are narrow tubular fabrics, approximately 2” in width in their flattened state. They will be marketed as and used as knitting yarns. Although yarn is not a use provision, it is hard to see how these yarns can be used for anything else. In addition, as there is no clear tariff definition of yarn, it has long been the view of Customs and Border Protection that the use of these yarns can be referred to in ascertaining their identity. In view of the foregoing it is our view that both of these samples are classified as yarns. See, for example, Headquarters Ruling 967462, dated Feb. 8, 2004.
Style AG122480 is a metalized yarn composed of 38% acrylic and 30% nylon staple fibers, 30% wool, and 2% metalized polyester strips. The strips, less than one millimeter in width, meet the dimensional requirements of textile strips contained in Section XI, Legal Note 1(g), Harmonized Tariff Schedule of the United States (HTSUS).
According to the terms of Sec. XI, Note 2(B)(a), HTSUS, 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 AG122480, 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 AG122481, is a tubular yarn with 40% acrylic and 30% nylon staple fibers and 30% wool. The 9.10-meter hank weighs 50 grams. By virtue of the weight and length, we have determined that the decitex exceeds 3000; the yarn thus meets the tariff definition of “put up for retail sale” found in Section XI, Note 4, HTSUS.
The applicable subheading for the staple fiber yarn, style AG122481, 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.
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