CLA-2-55:RR:NC:N3:351 M82206
Kelly Morrison
Metropolis Customs Brokers
156-15 146th Ave., Suite 110
Jamaica, NY 11434
RE: The tariff classification of knitting yarns from Italy and Turkey.
Dear Ms. Morrison:
In your letter dated March 30, 2006, you requested a tariff classification ruling on behalf of your client, Orchard Brand Yarns, of Carlstadt, N.J.
You submitted two balls of yarn. Both carry the brand name VIMAR 1991. The first, identified as Ruffles item # 410, is labeled “ART. DAHLIA 4131 / 50% WV FINE MER. IRR. / 50% PC.” In a telephone conversation, you stated the fiber content is 50% virgin wool, 50% acrylic. It is a knit yarn, one inch wide in the flattened state, but no more than 3/8” wide as it will be used while being unwound off the ball.
The yarn Ruffles is to be used as a knitting yarn, although it has been manufactured as a narrow knit fabric. Although yarn is not a use provision in the tariff, it is hard to see how this yarn can be used for anything else. In addition, as there is no specific 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 Ruffles is classified as a yarn. Because it is of knit construction, it is not twisted, plaited, or braided.
Our examination of the yarn indicates that the acrylic is staple fibers. The ball weighs 49 grams and the decitex is well in excess of 3,000. By virtue of these facts, the yarn is considered “put up for retail sale” according to the definition of that term found in Note 4 to Section XI, Harmonized Tariff Schedule of the United States (HTSUS).
Because the yarn is 50% wool, which would be classifiable in chapter 51, HTSUS, and 50% acrylic staple fibers (of chapter 55, HTSUS), we must refer to Note 2 to Section XI, HTSUS, which states:
Goods classifiable in chapters 50 to 55 . . . and of a mixture of two or more textile materials are to be classified as if consisting wholly of that one textile which predominates by weight over each other single textile material.
When no one textile material predominates by weight, the goods are to be classified as if consisting wholly of that one textile material which is covered by the heading which occurs last in numerical order among those which equally merit consideration.
Chapter 55 occurs last of the competing provisions. The applicable subheading for the yarn Ruffles 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% ad valorem.
The second sample, Romance item #440, is labeled “7948 / 85% PC 15% WM.” You stated that it is 85% acrylic and 15% mohair, which is angora. One thin strand gimps, or wraps around, the other, heavier, strand, creating and holding a wavy effect.
The applicable subheading for the yarn Romance will be 5606.00.0090, HTSUS, which provides for gimped yarn, other. The duty rate will be 8% ad valorem.
Please note that pursuant to section 141.113, Customs Regulations (19 C.F.R. 141.113) and the Textile Fiber Products Identification Act (15 U.S.C. 70), textile and apparel articles are required to be marked or labeled with the fiber content, by percentage in descending order by weight, using generic terms.
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 World Wide Web at http://www.usitc.gov/tata/hts/.
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,
Robert B. Swierupski
Director,
National Commodity
Specialist Division