CLA-2-55:OT:RR:NC:N3:351
Jack H. Daniel, Jr.
President
International Forwarders, Inc.
1350 Ashley River Road
Charleston, SC 29407-5347
RE: The tariff classification of bamboo yarn from Pakistan
Dear Mr. Daniel:
In your letter dated April 4, 2008, you requested a tariff classification ruling on behalf of your client, Dunaway Yarns, Inc., of Florence, South Carolina. You submitted a sample with your original request; we retained the sample while returning your original request for more information.
You state that the 100% bamboo yarn is derived from bamboo pulp that is chemically treated in the production process. You indicate that it is considered viscose rayon for commercial purposes; it is an artificial fiber for tariff purposes. The staple fibers undergo a spinning process without any additional chemical treatment to produce the yarn. It is a single yarn that features a Z-twist. The spool weighs just over two kilograms. For tariff purposes, the yarn is not put up for retail sale and it is not considered sewing thread. Section XI, Notes 4 and 5, Harmonized Tariff Schedule of the United States (HTSUS), noted.
The applicable subheading for the bamboo yarn will be 5510.11.0000, HTSUS, which provides for yarn (other than sewing thread) of artificial staple fibers, not put up for retail sale; containing 85% or more by weight of artificial staple fibers; single yarn. The rate of duty will be 9% 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/.
The sample from ruling request N024759 will be returned.
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