CLA-2-55:OT:RR:NC:N3:351
Ms. Kelly Morrison
ALPI Customs Brokers, Incorporated
70 East Sunrise Highway, Suite 607
Valley Stream, NY 11581
RE: The tariff classification of yarn from Spain, Italy or Turkey.
Dear Ms. Morrison:
In your letter dated December 13, 2017, you requested a tariff classification ruling on behalf of your client, Orchard Yarn of Carlstadt.
You submitted six samples of yarns. The yarns will be imported on skeins of a weight not exceeding 500 grams, which meets the tariff definition of “put up for retail sale” found in Section XI, Note 4 (A)(b)(iii), Harmonized Tariff Schedule of the United States (HTSUS).
Article #934, Turn Styles composed of 48 percent acrylic, 34 percent wool and 18percent polyamide.
The applicable subheading for Article #934, Turn Styles 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% by weight of such fibers. The duty rate will be 7.5 percent ad valorem.
Article #431, Flikka is composed of 50 percent cotton and 50 percent polyester. Due to the fact that yarn Article #431 is said 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 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 applicable subheading for Article #431, Flikka, 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 percent ad valorem.
Article #527, Mandala Sparkle composed of 94 percent acrylic with 6 percent metallic polyester strips. The yarn weighs 100 grams and measures 300 meters. The metallic strips meet the dimensional requirements of textile strips contained in Section XI, Legal Note 1(g), HTSUS. According to the terms of Section 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. Article #527 Mandala Sparkle, 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 percent ad valorem.
Article #763, ZZ Twist, a 2-ply yarn, is composed of 100 percent acrylic and weighs 100 grams. The skein measures 225 meters.
The applicable subheading for Article #763, ZZ Twist 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 staple fibers, containing 85 percent or more by weight of such fibers: Acrylic or modacrylic. The rate of duty will be 7.5 percent ad valorem.
Currently, we are unable to issue a classification for Articles, #523 Rewind, and #476 LBC Yooge. We will require a detailed description of the manufacturing process and fiber composition breakdown for both in order to issue a ruling.
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 samples, #523 Rewind and #476 LBC Yooge will be retained for 30 days.
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 Adleasia Lonesome at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division