CLA-2 RR:CR:TE 967462 SG
Ms. Kelly Morrison
Metropolis Customs Brokers, Inc.
156-15 146th Avenue, suite 110
Jamaica, NY 11434
RE: Classification of ladder yarn; metalized yarn; narrow fabric; heading 5406; heading 5605; heading 6003
Dear Ms. Morrison: This is in reply to your letter of October 22, 2004, on behalf of Orchard Yarn, requesting a ruling on the classification of two items which you describe as yarns. Your inquiry was forwarded to us by the National Commodity Specialist Division in New York. The yarns will be imported from Italy and used for knitting. FACTS: Item #1 is described as a knitting yarn called "Trellis" which you advise is made of 100% nylon. It is approximately 1/4 inch wide, with two knit edges connected every 1/2 inch by what appears to be 1/4 inch wide weft insertions of stitches creating a ladder effect. Its bulk weight is 1 3/4 ounce (50 grams) per 115 yards (105 meters). It will be imported in balls.
Item #2 is described as a knitting yarn called "Glitterspun" which is 60% acrylic, 27% cupro (rayon), and 13 % polyester with metallic in it. The metallic is in the form of metalized textile strip. It is a knit whose edges roll into a tight tubular shape. Its apparent width is 3mm. When spread apart, which is done with great difficulty, it measures approximately 10mm. Upon release it immediately retains its rolled shape. Its worsted weight is 1 3/4 ounce (50 grams) per 115 yards (105 meters). It will be imported in balls.
The items have not been examined by the Customs and Border Protection (CBP) laboratory.
ISSUE: Is the proper classification of the knitted items as yarns or as narrow fabrics?
LAW AND ANALYSIS: Classification of goods under the HTSUS is governed by the General Rules of Interpretation (GRI's). GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Merchandise that cannot be classified in accordance with GRI 1 is to be classified in accordance with subsequent GRI's taken in order. Additionally, the Explanatory Notes to the Harmonized Commodity Description and Coding System (EN) constitute the official interpretation of the nomenclature at the international level. The ENs are not legally binding, however, they do represent the considered views of classification experts of the Harmonized System Committee. It has therefore been the practice of the CBP to follow, whenever possible, the terms of the EN when interpreting the HTSUS.
Section XI, Chapter 54, HTSUSA, provides for man-made filaments. Note 1 to Chapter 54 provides, in relevant part, that the terms "man-made", "synthetic" and "artificial" shall have the same meanings when used in relation to textile materials. Heading 5406, HTSUSA, provides for man-made filament yarn (other than sewing thread), put up for retail sale
The General Explanatory Note to Section XI indicates in Table I that, in all cases metalized yarn shall be classified in heading 5605.
Heading 6003 provides for knitted or crocheted fabrics, of a width not exceeding 30 centimeters, other than those of heading 6001 or 6002.
We must therefore determine whether the samples are yarn or narrow fabric.
We note that neither the term yarn nor fabric is defined in the HTSUSA. The Essentials of Textiles, 3rd edition by Marjorie L. Joseph states that:
Yarn is defined by the American Society of Testing Materials (American Society for Testing Materials, Yearbook, Part 32 (1981), p. 78, as:
A generic term for a continuous strand of textile fibers, filaments, or material in a form suitable for knitting, weaving, or otherwise intertwining to form a textile fabric. Yarn occurs in the following forms:
a. a number of fibers twisted together
b. a number of filaments laid together without twist
c. a number of filaments laid together with more or less twist
d. a single filament…a monofilament
e. one or more strips made by the lengthwise division of a sheet of material such as natural or synthetic polymer, a paper, or a metal foil.
* * *
There are different types of yarns available, and these include single yarns, plied yarns, cord yarns, simple yarns, complex or fancy yarns, and thread.
* * *
Part (B)(1)(i) and (ii) to the General EN to Section XI, HTSUS, states that
Textile yarns may be single, multiple (folded) or cabled. For the purposes of the Nomenclature: (I) Single yarns means yarns composed either of: (a) Staple fibres, usually held together by twist (spun yarns); or of
(b) One filament (monofilament) of headings 54.02 to 54.05, or two or more filaments (multifilament) of heading 54.02 or 54.03, held together, with or without twist (continuous yarns). (ii) Multiple (folded) yarns means yarns formed from two or more single yarns, including those obtained from monofilaments of heading 54.04 or 54.05 (twofold, threefold, fourfold, etc. yarns) twisted together in one folding operation. However, yarns composed solely of monofilaments of heading 54.02 or 54.03, held together by twist, are not to be regarded as multiple (folded) yarns. The ply ("fold") of a multiple (folded) yarn means each of the single yarns with which it is formed.
* * *
However Chapters 50 to 55 do not include:
* * *
(b) Metallised yarn (heading 56.05).
(c) Gimped yarn, chenille yarn and loop wale-yarn (heading 56.06).
There are notable exceptions to the above definitions of yarn. The Essentials of Textiles, describes the production of metallic yarns as follows:
Metallic yarn…American-made metallic yarns are usually produced either by a sandwich type construction or by a lamination process.
In addition, we note that there are yarns in forms other than those described above that are yarns for classification purposes. Yarns that have been made by the knitting process as well as on crocheting machines have been classified as yarns. The EN to 5606 at (C) describes loop wale-yarn as "a tubular yarn made on a circular knitting machine…". In addition, there are yarns made of a single knit stitch, such as chenille yarns in which the chenille yarns are trapped and held in loops created by the knit stitch. In NY K89111, dated September 17, 2004, knit yarn manufactured on a crocheting machine which left fibers protruding creating a chenille effect, was classified as a chenille yarn in subheading 5606.00.0090, HTSUSA. In NY K85275, dated April 26, 2004, a yarn which was processed in a crocheting machine "…giving it the appearance of a knit fabric interspersed with slubs where the filaments have been gathered or fluffed", was classified in subheading 5406.10.0090, HTSUSA, as man-made filament yarn (other than sewing thread), put up for retail sale: synthetic filament yarn, other. In addition, in NY K87666, dated August 5, 2004, a yarn made on a crocheting machine creating a "'ladder' effect by having two yarns held 1/ 8" apart with a 1/8"-wide band of yarns running across every 1/4" " was classified in subheading 5406.10.0090, HTSUSA. See also NY K86313, dated June 16, 2004. We have physically examined these "ladder" yarns, and they are similar to the "trellis" yarn before us.
In addition to the foregoing, we note that the items before us are to be used as knitting yarns. Although yarn is not a use provision, it is hard to see how the samples before us can be used for anything else. In addition, as there is no clear tariff definition of yarn it is our view that the use of the item can be referred to in ascertaining the identity of the item. In view of the foregoing it is our view that both items before us are classified as yarns.
Having determined that the goods at issue are classifiable as yarns, pursuant to GRI 1, the yarn with two knit edges connected with insertion of stitches creating a ladder effect is properly classifiable under subheading 5406.10.0090, HTSUSA, the provision for "Man-made filament yarn (other than sewing thread), put up for retail sale: Synthetic filament yarn: Other.
Insofar as the "Glitterspun" is concerned, it is classifiable pursuant to GRI 1 and is specifically described in Heading 5605, HTSUSA, which provides for "Metalized yarn, whether or not gimped, being textile yarn, or strip or the like of heading 5404 or 5405, combined with metal in the form of thread, strip or powder or covered with metal."
The 56.05 EN further states, in pertinent part, that the heading covers:
(1) Yarn consisting of any textile material (including monofilament, strip and the like and paper yarn) combined with metal thread of strip, whether obtained by a process of twisting, cabling or by gimping, whatever the proportion of the metal present. The gimped yarns are obtained by wrapping metal threads or strip spirally around the textile core which does not twist with the metal….
* * *
The EN also provides exemplars of the types of yarns covered by heading 5605, "e.g., … fancy cords as used by confectioners, obtained by twisting together two or more metalized yarns…." Furthermore, by the terms of heading 5606, HTSUSA, the subject article is excluded from heading 5606, HTSUSA, 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". The yarn before us is not a gimped yarn, a chenille yarn or a loop wale yarn. It is a metalized yarn and heading 5606, HTSUSA, specifically excludes gimped metalized yarns of heading 5605. See EN to 56.06. As previously noted, the EN to Section XI indicates that in all cases metalized yarn is classifiable in heading 5605. See Headquarters Ruling HQ 964997, dated May 20, 2002; and NY J82791, dated April 4, 2003. Therefore, by virtue of GRI 1, the "Glitterspun" yarn containing a metalized yarn is properly classified under subheading 5605.00.90, HTSUSA, which provides for metalized yarn.
The items before us are therefore not classifiable under heading 6003 as narrow knit fabrics. HOLDING: As a result of the foregoing, the instant "ladder" yarn identified as "trellis" is classified under subheading 5406.10.0090, HTSUSA, as "Man-made filament yarn (other than sewing thread), put up for retail sale: Synthetic filament yarn: Other. The merchandise is dutiable at the general column one rate of duty of 7.5 percent ad valorem.
The instant metallic yarn identified as "Glitterspun" is classified under subheading 5605.00.9000, HTSUSA, which provides for "Metalized yarn, whether or not gimped, being textile yarn, or strip or the like of heading 5404 or 5405, combined with metal in the form of thread, strip or powder or covered with metal: Other. The merchandise is dutiable at the general column one rate of duty of 13.2 percent ad valorem.
Quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent negotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the "Textile Status Report for Absolute Quotas" which is available on our web cite at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web cite of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov.
Sincerely,
Myles B. Harmon, Director
Commercial Rulings Division