CLA-2-55:OT:RR:NC:N3:351
Spinrite LP
Ms. Nancy deVries
320 Livingstone Avenue South
Listowel, Ontario, Canada N4W 3H3
RE: The tariff classification of yarns from Turkey and China
Dear Ms. deVries:
In your letter dated June 16, 2011, you requested a tariff classification ruling.
You submitted three samples of yarns that are identified as Patons Pirouette 241082, Patons Pirouette Sparkle 241084, and Bernat Twist and Twirl 161123.
You state that both Patons Pirouette 241082 and Patons Pirouette Sparkle 241084 are manufactured entirely in Turkey. They are warp knit of multiple yarns. The individual yarns, the plies of the finished yarn, are spun then put through a knitting machine to create the net mesh that, when flattened, is an inch or more in width. However, they tend to curl inwards, creating a bulky knitting yarn with a puffed edge.
The fiber content of Patons Pirouette 241082 is 84% acrylic, 16% nylon and it is put up in 105-gram balls for retail sale. The breakdown given for Patons Pirouette Sparkle 241084 is 81% acrylic, 15% nylon, and 4% polyester sequins; please note that fiber content does not include non-textile items such as sequins; for purposes of this ruling, we assume that the acrylic fibers are less than 85% of the actual fiber content. Style 241084 is put up for retail sale in 85-gram balls.
The yarn called Bernat Twist and Twirl 161123 is 100% acrylic and manufactured entirely in China. Acrylic yarns are knit to create an open-work mesh that, in the flattened state, is 3/4” in width, creating a bulky knitting yarn. It is balled and packaged for retail sale in 105-gram balls.
The yarns meet the tariff definition of “put up for retail sale” found in Section XI, Note 4, Harmonized Tariff Schedule of the United States (HTSUS).
The applicable subheading for Patons Pirouette 241082 and Patons Pirouette Sparkle 241084 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 percent ad valorem.
The applicable subheading for Bernat Twist and Twirl 161123 will be 5511.10.0030, HTSUS, which provides for “Yarn (other than sewing thread) of man-made staple fibers, put up for retail sale: of synthetic staple fibers, containing 85 percent or more by weight of such fibers: acrylic.” The rate of duty will be 7.5 percent 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 the World Wide Web at http://www.usitc.gov/tata/hts/.
Your samples will be returned to you.
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