CLA-2-56:OT:RR:NC:N3:351
Ms. Roxann Harry-Potter
ALPI Customs Brokers
70 East Sunrise Highway, Suite 607
Valley Stream, NY 11581
RE: The tariff classification of yarns from China
Dear Ms. Harry-Potter:
In your letter dated October 22, 2019, you requested a tariff classification ruling on behalf of your client, Orchard Yarn. Samples will be retained.
You submitted three yarn samples. 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(b)(iii), Harmonized Tariff Schedule of the United States (HTSUS).
Article #141, Rebound is composed of 100 percent nylon. The yarn has a chained ply that provides a hollow core which makes it a tubular yarn. The Explanatory Note (EN) to 56.06 states the following, in relevant part: (C) LOOP WALE-YARN: Loop Wale-yarn is a tubular yarn made on a circular knitting machine and is 1.5 to 2 mm wide when pressed flat. Article #141, Rebound meets the definition of loop wale-yarn found in the EN to heading 56.06, HTSUS. The weight of the skein is 100 grams.
Article #522, Summer Kiss is composed of 80 percent cotton and 20 percent polyester. The yarn is a plied yarn and those plies come together as a chained ply every eight inches. The chained ply provides a hollow core which makes it a tubular yarn, and the weight of the skein is 100 grams.
Article #837, TRUBOO is composed of 100 percent rayon. The yarn is a four ply yarn and the weight of the skein is 100 grams.
In your letter, you suggest that Article #141, Rebound may be classified under subheading 5606.00.0090, HTSUS which provides for chenille yarn, and Article #522, Summer Kiss may be classified under subheading 5207.90.0000 which provides for cotton yarn (other than sewing thread) put up for retail sale. We disagree. Both yarns are constructed by a fibers knitted together and not in a twisted and plied formation.
The applicable subheading for Article #141, Rebound, and Article #522, Summer Kiss will be 5606.00.0010, 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: other. The rate of duty is 8 percent ad valorem.
In your letter, you suggest that Article #837, TRUBO may be classified under subheading 5511.10.0030, HTSUS which provides for yarn (other than sewing thread) of manmade staple fibers, put up for retail sale, of synthetic staple fibers, containing 85 percent or more by weight of such fibers, acrylic. However the yarn is not composed of acrylic fibers.
The applicable subheading for Article #837, TRUBOO will be 5511.10.0060, 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, other. The duty rate will be 7.5 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 5606.00.0090, and 5511.10.0060 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 subheadings 5606.00.0090, and 5511.10.0060 HTSUS, listed above.
The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading.
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 Adleasia Lonesome via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division