CLA-2-52:OT:RR:NC:N3:351
Mr. John M. Peterson
Neville Peterson LLP
17 State Street, 19th Floor
New York, NY 10004
RE: The tariff classification of cotton yarns and polyester yarn from China.
Dear Mr. Peterson:
In your letter dated July 20, 2012, you requested a tariff classification ruling on behalf of your client, Best Key Textiles, Ltd. The samples were sent to the Customs and Border Protection laboratory for fiber content analysis.
You submitted samples of yarns 16/S, 20/S, and 24/S. You state that they are all single, and not dressed for sewing thread. As per your figures, none of the yarns is put up for retail sale as that term is defined in Note 4 to Section XI, Harmonized Tariff Schedule of the United States, (HTSUS).
You describe 16/S and 20/S as cotton yarns of combed fibers, with respective metric numbers (nm) of 27 and 33.8. According to the CBP lab, the fiber content is 62.2% cotton, 37.8% polyester (16/S) and 61.2% cotton, 38.8% polyester (20/S).
You describe 24/S as a staple fiber yarn, 40.9 nm. According to the CBP lab, the fiber content is 72.4% polyester and 27.6% cotton.
You state that the polyester in these yarns is made in a process that adds aluminum powder to the slurry from which the polyester filaments are extruded; the filaments are then chopped into staple fibers.
The yarns do not have a metallic character or appearance.
The applicable subheading for the cotton yarns 16/S and 20/S will be 5206.22.0000, 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: single yarn, of combed fibers: exceeding 14 nm but not exceeding 43 nm. The rate of duty will be 9.2 percent ad valorem.
The applicable subheading for polyester yarn 24/S will be 5509.53.0030, HTSUS, which provides for yarn (other than sewing thread) of synthetic staple fibers, not put up for retail sale; other yarn, of polyester staple fibers; mixed mainly or solely with cotton, not exceeding 52nm. The rate of duty will be 13.2 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 World Wide Web at http://www.usitc.gov/tata/hts/.
You suggest that the correct classification for these yarns is in subheading 5605.00.9000, HTSUS, which provides for metalized yarn, whether or not gimped, being textile yarn, or strip or the like of heading 5404 or 5405, combined with metal in the form of thread, strip or powder or covered with metal: Other.
You rest your claim on New York Ruling Letter (NYRL) N1687601, dated Oct. 25, 2011, which classified a yarn made in the same process in heading 5605, HTSUS, as a metalized yarn. We note that NYRL N1687601 was revoked by Headquarters Ruling HQ H202560, dated Sept. 13, 2013, which classified the yarn in question in subheading 5402.47.90, which provides for synthetic filament yarn (other than sewing thread), not put up for retail sale, of polyesters. Furthermore, we sent this sample to the U.S. Customs and Border Protection laboratory to determine the fiber content, as noted above. Based on the lab analyses and the fact that the yarns have no metallic character or appearance, and in accordance with the reasoning set forth in HQ H202560, we find that the yarns subject to this ruling are not metalized yarns of heading 5605, HTSUS.
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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division