CLA-2-55:OT:RR:NC:N3; 351
9903.88.03
Ms. Fran Sabatella
Orchard Yarn and Thread Co DBA Lion Brand Yarn
125 Chubb Avenue
Lyndhurst, NJ 07071
RE: The tariff classification of yarns from China and Turkey
Dear Ms. Sabatella:
In your letter dated June 4, 2024, you requested a tariff classification ruling for yarns. Samples of four yarns
were provided and sent to the U.S. Customs and Border Protection (“CBP”) laboratory for analysis. The
samples will be retained for training purposes.
Article #801, Insta Knit, is a yarn stated to be composed of 80 percent acrylic, 19 percent wool and 1 percent
polyester. The yarn is for retail sale and is intended for knitting or crocheting. The yarn features two yards
of starter loops which you state slide onto a size 13 knitting needle. The country of origin is China.
According to CBP laboratory analysis, Article #801, Insta Knit, is a two-ply yarn that is constructed of two
1-ply acrylic and wool blended staple yarns twisted together. The yarn is 79.8 percent acrylic and 20.2
percent wool. The yarn is not considered a gimped, boucle, chenille or looped wale yarn. The ball of yarn
weighs 230.7 grams and has a decitex of 14,000.
Article #636, Wool Ease DK, is a yarn stated to be composed of 80 percent acrylic and 20 percent wool. The
yarn is for retail sale and is intended for knitting and crocheting. The country of origin is Turkey.
According to CBP laboratory analysis, Article #636, Wool Ease DK, is a 4-ply yarn composed wholly of
staple fibers. The yarn is 80.3 percent acrylic and 19.7 percent wool. The yarn is not considered a gimped,
boucle, chenille, or loop wale yarn. The skein of yarn weighs 78.6 grams and has a decitex of 4019.
Article # 329, Go for Faux Shaggy Chick, is a skein of yarn stated to be composed of 100 percent polyester.
The yarn is for retail sale and is intended for hand knitting or crocheting. The country of origin is China.
According to CBP laboratory analysis, Article # 329, Go for Faux Shaggy Chick, is a single yarn of knit
construction with additional fibers inserted and protruding along one side, creating an appearance of an
eyelash effect. The length of the fibers protruding along one side of the chain stitch is approximately 5
centimeters. The chain stitch is composed of polyester filament fibers and the fibers protruding from the
chain stitch are composed of polyester staple fibers. The yarn weighs 198.7 grams and has a linear density of
52,310 denier.
Article #341, Go for Faux Leather, is a fabric yarn stated to be composed of 100 percent polyester filament
fiber. The fabric yarn is for retail sale and is intended for knitting and crocheting. The country of origin is
China.
According to CBP laboratory analysis, Article #341, Go for Faux Leather, is constructed of a non-pile weft
knit fabric which has been impregnated, coated, covered or laminated on one surface with a cellular
polyurethane type of plastic material. The knit fabric is 91.3 percent polyester and 8.7 percent polyurethane.
The knit fabric is composed of 94.4 percent polyester and 5.6 percent elastomeric yarns of different colors.
The weight of the fabric is 116.3 grams and has a width of 2 centimeters in an unfolded state.
The polyurethane coating is cellular in nature; however, the fabric is composed of yarns of different colors.
Therefore, the fabric is considered more than merely reinforcement. With the polyurethane coating visible to
the naked eye, the Go for Faux Leather will be classifiable as a coated textile fabric.
The applicable subheading for the “Go for Faux Leather” will be 5903.20.2500, Harmonized Tariff Schedule
of the United States (“HTSUS”), which provides for “Textile fabrics impregnated, coated, covered or
laminated with plastics, other than those of heading 5902: With polyurethane: Of man-made fibers: Other:
Other.” The rate of duty will be 7.5 percent ad valorem.
EN to Section XI provides the following:
(3)(A) For the purposes of this Section, and subject to the exceptions in paragraph (B) below, yarns (single,
multiple (folded) or cabled) of the following descriptions are to be treated as “twine, cordage, ropes and
cables”:
***
(b) Of man-made fibres (including yarn of two or more monofilaments of Chapter 54), measuring more than
10,000 decitex;
As Article #801, Insta Knit, has a decitex of 14,000, the applicable subheading will be 5607.50.3500,
HTSUS, which provides for “Twine, cordage, rope and cable: Of other synthetic fibers: Not braided or
plaited: Other.” The rate of duty will be 19.9 cents per kilogram plus 10.8 percent ad valorem.
The applicable subheading for Article #636, Wool Ease DK, 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 rate of duty will be 7.5 percent ad
valorem.
The applicable subheading for Article # 329, Go for Faux Shaggy Chick, will be 5606.00.0090, 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 will be 8 percent ad valorem.
Effective March 4, 2025, pursuant to U.S. Note 2(u) to Subchapter III, Chapter 99, all products of China and
Hong Kong as provided by heading 9903.01.24, HTSUS, other than products classifiable under headings
9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 20 percent ad valorem rate
of duty. At the time of entry, you must report the applicable Chapter 99 heading, i.e. 9903.01.24, in addition
to subheading 5606.00.0090, 5607.50.3500 and 5903.20.2500, HTSUS, listed above.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise
must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time products from all countries
will be subject to an additional 10 percent ad valorem rate of duty. At the time of entry, you must report the
Chapter 99 heading applicable to your product classification, i.e. 9903.01.25, in addition to subheading
5511.20.0000, 5606.00.0090, 5607.50.3500 and 5903.20.2500, HTSUS, listed above.
Pursuant to U.S. Note 20(f) to Subchapter III, Chapter 99, HTSUS, products of China classified under
subheading
5606.00.0090, 5607.50.3500 and 5903.20.2500, HTSUS, unless specifically excluded, are subject to an
additional 25 percent ad valorem rate of duty under 9903.88.03, HTSUS. At the time of importation, you
must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 5606.00.0090,
5607.50.3500 and 5903.20.2500, HTSUS, listed above.
The tariffs and additional duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations
(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.
Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic
verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection
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, please contact
National Import Specialist Kristine Dodge at [email protected].
Sincerely,
(for)
Steven A. Mack
Director
National Commodity Specialist Division