CLA-2-52:OT:RR:NC:N3:351
Mr. Stephen L. Fodor
Customs Services and Solutions, Inc.
5833 Stewart Parkway, Suite 102
Douglasville, GA 30135
RE: The tariff classification of a polyester yarn from China and cotton yarn from Turkey
Dear Mr. Fodor:
In your letter dated February 10, 2015 you requested a tariff classification ruling on behalf of your client, Cosmic International of Maitland, Florida.
Representative samples were included with your submission and will be retained by this office. Both samples were submitted without their supports. You state in your letter that the samples are both imported on spools for use in manufacturing facilities in the United States. Your letter does not provide an item number but refers to the samples as “Sample 1” and “Sample 2”.
Sample 1 is a 2-ply, 100 percent polyester, multifilament, draw texturized yarn with a total denier of 570. Sample 1 is manufactured in China.
Sample 2 is a 3-ply blended yarn of recycled fibers. You state the yarn will consist of a minimum of 85 percent cotton with the remaining percentage made up of unnamed manmade fibers. The yarn is uncombed with a measurement of 5 mm. Sample 2 is manufactured in Turkey.
The applicable subheading for the polyester yarn will be 5402.33.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Synthetic filament yarn (other than sewing thread), not put up for retail sale, including synthetic monofilament of less than 67 decitex: Textured yarn: Of polyesters: Multiple (folded) or cabled yarn.” The rate of duty will be 8 percent ad valorem.
The applicable subheading for the cotton yarn will be 5205.31.0000, HTSUS, which provides for “Cotton yarn (other than sewing thread), containing 85 percent or more by weight of cotton, not put up for retail sale: Multiple (folded) or cabled yarn, of uncombed fibers: Not exceeding 14 nm per single yarn.” The rate of duty will be 5.8 percent ad valorem.
Please note that even a slight change in the fiber content or yarn numbering may result in a change of classification. Imported goods may be subject to laboratory analysis by U.S. Customs and Border Protection (CBP) at the time of importation. If the analysis yields a result other than the stated blend or yarn measurement, the imported goods may be reclassified by CBP at that time.
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/.
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 Kim Wachtel at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division