CLA-2-52:OT:RR:NC:N3:351
Mr. Michael Murray
DeSales Trading Company, Incorporated
609 Tucker Street, P.O. Box 269
Burlington, NC 27216-0269
RE: The tariff classification of yarns from Pakistan and Germany
Dear Mr. Murray:
In your letter dated September 18, 2015, you requested a tariff classification ruling.
You submitted two samples of yarns. One yarn is composed of 100% cotton and the other is composed of 100% polyester. The yarns were submitted without their supports that you state will be large paper tubes used in the knitting industry. 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.”
The sample that was submitted, you describe the yarn as 100% cotton, carded ring spun in two sizes 12/1 and 14/1; the “1” means that both yarns are not plied. The 12 English Cotton Count (Ne) translates to a metric number (nm) of 23.31nm and the 14 Ne translates to 23.70 nm. The yarns do not have the appearance of being bleached or mercerized. The yarns are imported from Pakistan.
The second sample that was submitted, you describe as a 100% polyester yarn. The yarn is said to be 1 ply (single yarn), 150 denier, and 48 filament drawn textured with a Z twist. The yarn is imported from Germany.
The applicable subheading for the 100% cotton yarns 12/1 and 14/1 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.
The second sample you describe as a 100% polyester yarn. The yarn is said to be 1 ply (single yarn), 150 denier, and 48 filament drawn textured with a Z twist. The yarn is imported from Germany.
The applicable subheading for the 100% polyester, 48-filament drawn textured single yarn will be 5402.33.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for synthetic filament yarn (other than sewing thread), not put up for retail sale, . . . textured yarn, of polyesters, single yarn. The rate of duty will be 8.8% ad valorem.
Samples are being retained as per your request.
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 Adleasia Lonesome at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division