CLA-2-55:OT:RR:NC:N3:351
Ms. Kelly Morrison
Metropolis Customs Brokers
156-15 146th Ave., Suite 110
Jamaica, NY 11434
RE: The tariff classification of yarns from Indonesia
Dear Ms. Morrison: In your letter dated June 3, 2014, you requested a tariff classification ruling on behalf of Orchard Yarn, of Carlstadt, New Jersey. You submitted samples of four knitting yarns, all in hanks. The samples will be returned. The first yarn is called Ice Cream, art. 923. It is a 360-meter hank of 100% acrylic staple fiber yarn weighing 100 grams. The second yarn is called Tweets, art. 757. It is a 80-meter hank of 100% acrylic staple fiber yarn weighing 100 grams.
By virtue of the weight and decitex, the above yarns meet the tariff definition of “put up for retail sale” found in Section XI, Note 4(b)(iii), Harmonized Tariff Schedule of the United States (HTSUS).
The applicable subheading for the above yarns 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 staples fibers, containing 85 percent or more by weight of such fibers, acrylic. The duty rate will be 7.5% ad valorem.
The third yarn is called Crepe Twist. It is 88% wool and 12% nylon. It weighs 50g and is 102m; it, too, is put up for retail sale for tariff purposes, noting Note 4(b)(iii).
The applicable subheading for this wool yarn will be 5109.10.9000, HTSUS, which provides for yarn of wool or fine animal hair, put up for retail sale: Containing 85% or more by weight of wool or fine animal hair …: Other:…Other:…Other. The rate of duty will be 6% ad valorem.
The fourth yarn is called Silk Chiffon Ribbon. It is 100% silk; in a telephone conversation you stated that it is not silk waste. It is between 15 and 20 mm wide, depending where it is measured. It appears to have been cut from a piece of woven fabric, but is sold and used as a yarn, not a fabric. Although yarn is not a use provision, it is hard to see how these yarns can be used for anything else. In addition, as there is no clear tariff definition of yarn, it has long been the view of Customs and Border Protection that the use of the yarns can be referred to in ascertaining their identity. See, for example, Headquarters Ruling Letter 967462, dated Feb. 8, 2004. In view of the foregoing this item will be classified as a yarn.
The 100-gram hank weighs 82 grams. By virtue of the weight and decitex, the yarn does not meet the tariff definition of “put up for retail sale” for silk yarns found in Section XI, Note 4(A)(a)(i), HTSUS.
The applicable subheading for the silk yarn will be 5004.00.0000, HTSUS, which provides for Silk yarn (other than yarn spun from silk waste) not put up for retail sale. The rate of duty will be Free.
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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division