CLA-2-52:RR:NC:N3:351
Mark Moraca
Kollage Yarns
3304 Blue Bell Lane
Birmingham, AL 35242
RE: The tariff classification of yarns from Taiwan
Dear Mr. Moraca:
In your letter dated Aug. 14, 2007, you requested a tariff classification ruling. The samples which you submitted are being retained by this office.
You submitted samples of two yarns. The first is described as 63% cotton/37% elastic. The second yarn is described as 70% Angora/30% silk. In a telephone conversation with National Import Specialist Mitchel Bayer you stated that both the cotton and Angora are combed and the Angora is from Angora rabbit. You also stated that the cotton yarn is 3-ply with a 3.7 nm per ply.
Both yarns will be imported on 1-kilo cones. According to Note 4 to Section XI, Harmonized Tariff Schedule of the United States (HTSUS), yarns on 1-kilo cones are not put up for retail sale.
The applicable tariff provision for the 63% cotton/37% elastic yarn will be 5206.41.0000 HTSUS, which provides for cotton yarn (other than sewing thread), containing less than 85 percent by weight of cotton, not put up for retail sale; multiple (folded) or cabled yarn, of combed fibers; not exceeding 14nm per single yarn. The general rate of duty will be 9.2% ad valorem.
The applicable tariff provision for the 70% Angora/30% silk yarn will be 5108.20.3000, HTSUS, which provides for yarn of fine animal hair (carded or combed), not put up for retail sale: combed: of Angora rabbit hair. The general rate of duty will be 4% ad valorem.
You also refer to two yarns that were the subject of New York ruling M86547, dated Sept. 20, 2006. In that ruling, the yarns were described as follows:
One is labeled 100% soybean and the other is labeled 80% bamboo / 20% Merino wool. From the information you have provided, the soybean and bamboo have been chemically transformed into organic polymers and then processed into staple fiber form. According to Chapter 54, Note 1(b), these yarns are classified as of artificial fibers [rayon]. Each yarn is a multiple knit staple fiber yarn. They will be imported in skeins of 70 meters weighing 35 grams. The yarns meet the tariff definition of "put up for retail sale" found in Note 4, Section XI, HTSUS.
You state that these same rayon yarns will now be imported on 1-kilo cones; as explained above, they are not put up for retail sale.
The applicable subheading for the rayon yarn that contains 20% Merino wool will be 5510.20.0000, HTSUS, which provides for yarn (other than sewing thread) of artificial staple fibers, not put up for retail sale; other yarn; mixed mainly or solely with wool or fine animal hair. The rate of duty will be 10.6% ad valorem.
The applicable subheading for the 100% rayon yarn (from soybean) will be 5510.12.0000 HTSUS, which provides for yarn (other than sewing thread) of artificial staple fibers, not put up for retail sale; containing 85 percent or more by weight of artificial staple fibers; multiple (folded) or cabled yarn. The rate of duty will be 10.6% 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