CLA-2-52:OT:RR:NC:N3:351
Mr. Michael Murray
DeSales Trading Company, Inc.
P.O. Box 269
609 Tucker Street
Burlington, NC 27216-0269
RE: The tariff classification of cotton yarn from Mexico
Dear Mr. Murray:
In your letter dated April 27, 2015 you requested a tariff classification ruling. No samples accompanied your request.
You have requested a ruling for two types of single ply, carded, unbleached, 100 percent cotton yarn. The yarns have a new metric (nm) count of 17/1 and 21/1. In a subsequent e-mail, you confirmed that both yarns are uncombed and not mercerized.
The yarns are imported on tubes and weigh in excess of 3 kilograms per unit at time of importation. According to the terms of Note 4 to Section XI, Harmonized Tariff Schedule of the United States (HTSUS), the yarns do not meet the definition of “put up for retail sale.”
You suggest the yarns may be classified under subheading 5205.11, HTSUS; however, the metric yarn count of the yarns, described above, exceed 14 nm. Therefore, the yarns are not classified under this subheading.
The applicable subheading for the 17/1 and 21/1 cotton yarns will be 5205.12.1000, 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: 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 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