CLA-2-55:RR:NC:N3:351 M83206
Nancy DeVries
Spinrite Inc.
P.O. Box 40
Listowel, Ontario
Canada N4W 3H3
RE: The tariff classification of yarns from Turkey and Taiwan.
Dear Ms. DeVries:
In your letter dated May 6, 2008, you requested a tariff classification ruling.
You submitted three balls of yarn that are identified as Patons Rumor (Product No. 241069), Bernat Haven (Product No. 161080), and Bernat Masala (Product No. 161078). Patons Rumor is 84% acrylic, 15% alpaca, and 1% polyester. You state that the acrylic and the polyester originate in Turkey and the alpaca originates in Peru. Our examination reveals the acrylic to be staple fibers.
The yarn is manufactured in Turkey through a spinning process and wound on 4-lb. cones. It is then imported into Canada, where it is put up into 80-gram, 77-meter balls for retail sale; this would indicate the decitex to be in excess of 10,000. According to the terms of Note 4(A)(b)(iii) to Section XI, Harmonized Tariff Schedule of the United States (HTSUS), the yarn is considered “put up for retail sale.”
The applicable subheading for the Patons Rumor yarn (241069) will be 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% or more by weight of such fibers, acrylic. The rate of duty will be 7.5% ad valorem.
The fiber breakdown for Bernat Haven yarn is 59% acrylic, 22% cotton, 16% alpaca, and 3% nylon. The acrylic, cotton, and nylon all originate in Taiwan and the alpaca comes from Peru. It has a gimped construction in which one ply spirals the yarn, holding it in a sort of wave or zigzag formation. The yarn is spun in Taiwan and wound on 3-lb. cones. It is then imported into Canada where it is put up in 50-gram, 70-meter balls for retail sale.
The fiber breakdown for Bernat Masala yarn is 91% acrylic and 9% polyester. This yarn also has a gimped construction, with one ply spiraling the yarn, holding it in a similar zigzag formation. Both fibers originate in Turkey. The yarn is entirely manufactured in Turkey through a spinning process and wound on 4-lb. cones. It is then imported into Canada where it is put up in 100-gram, 141-meter balls for retail sale.
The applicable subheading for Bernat Haven yarn (161080) and Bernat Masala yarn (161078) will be 5606.00.0090, HTSUS, which provides for gimped yarn. The rate of duty will be 8% ad valorem.
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