CLA-2-56:OT:RR:NC:N3:351
Esta Knipper
A.J. Arango, Inc.
1516 East 8th Avenue
Tampa, FL 33605
RE: The tariff classification of yarns from China
Dear Ms. Knipper:
In your letter dated May 12, 2008, you requested a tariff classification ruling on behalf of your client, Cousin Corporation, of Largo, Florida.
The submitted samples are five spools of yarn. Item 34802-05 is an 18” length of six strands 100% cotton cord that are joined together by a metal clasp that has a hook at the bottom with additional links. The cords are of a tightly compact braided structure and are dyed.
The applicable subheading for Item 34802-05 will be 5609.00.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles of yarn, twine, cordage, rope or cables, not elsewhere specified or included: Of cotton. The rate of duty will be 2.9% ad valorem.
Item 24690-01 is a twisted 100% nylon multiple filament yarn that weighs 25 grams and the length of the roll is 300 feet. We assume it has not been dressed for sewing thread. By virtue of Section XI, Note 4, HTSUS, the yarn meets the tariff definition of “put up for retail sale.”
The applicable subheading for Item 24690-01 will be 5406.00.1090, HTSUS, which provides for man-made filament yarn (other than sewing thread), put up for retail sale: Synthetic filament yarn, other. The rate of duty will be 7.5% ad valorem.
Item 32022 is a clear stretch gossamer beading cord with no fiber content listed. It is an elastomeric multiple filament yarn and is 48 feet in length; the spool weighs 18g. It also meets the tariff definition of “put up for retail sale.”
The applicable subheading for Item 32022, if of synthetic fibers, will be 5406.00.10, HTSUS, which provides for man-made filament yarn (other than sewing thread), put up for retail sale, synthetic. If it is of artificial fibers, the applicable subheading will be 5406.00.2000, HTSUS, which provides for man-made filament yarn (other than sewing thread) put up for retail sale, artificial. In either case, the rate of duty will be 7.5% ad valorem.
Items 32023-01 and 32023-02 are both multifilament stretch cords. They are both 50 feet in length, weighing 17g and 22g, respectively. Item 32023-02 is .8 mm in diameter and Item 32023-01 is .5 mm in diameter. They also are “put up for retail sale.”
The applicable subheading for Items 32023-01 and 32023-02, if of synthetic fibers, will be 5406.00.10, HTSUS, which provides for man-made filament yarn (other than sewing thread), put up for retail sale, synthetic. If they are of artificial fibers, the applicable subheading will be 5406.00.20, HTSUS, which provides for man-made filament yarn (other than sewing thread) put up for retail sale, artificial. In either case, the rate of duty will be 7.5% 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