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 from China.
Dear Mr. Peterson:
In your letter dated July 21, 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 10/S and 11/S. You state that they are single yarns of uncombed cotton. 10/S has a metric number (nm) of 16.9; 11/s has an nm of 18.59. Neither is dressed for sewing thread and neither 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). Neither is bleached or mercerized.
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 results of the lab analysis are as follows: 10/S is 92.6% cotton, 7.4% polyester; 11/S is 94.2% cotton, 5.8% polyester.
The applicable subheading for the cotton yarns 10/S and 11/S will be 5205.12.1000, HTSUS, which provides for Cotton yarn (other than sewing thread), containing 85% or more by weight of cotton, not put up for retail sale, single yarn, of uncombed fibers, exceeding 14 nm but not exceeding 43 nm, unbleached, not mercerized. The rate of duty will be 5.2 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 We note that NYRL N1687601 was revoked by Headquarters Ruling HQ H202560, dated Sept. 13, 2013, which classified the yarn in question in subheading 5402.47.90, which provides for synthetic filament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 cotton/polyester yarns are not metalized yarns of heading 5605, HTSUS, but have a fiber content of cotton and polyester.
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