CLA-2-52:OT:RR:NC:N3:351
Ms. Roxann Harry-Potter
ALPI Customs Brokers
70 East Sunrise Highway, Suite 607
Valley Stream, NY 11581
RE: The tariff classification of yarns and a textile yarn kit from Turkey and China
Dear Ms. Harry-Potter:
In your letter dated June 18, 2019, you requested a tariff classification ruling on behalf of your client, Orchard Yarn. Samples will be retained.
You submitted three yarn samples and a yarn kit. The yarns will be imported on skeins of a weight not exceeding 500 grams, which meets 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).
Mandala Fluffy, Article #529, is composed of 100 percent acrylic. It is a three ply core yarn with one ply of yarn wrapped around the core yarns, and the weight of the cake is 100 grams. The yarn is imported from Turkey. The Explanatory Note (EN) to 56.06 states the following, in relevant part: (A) GIMPED YARN, AND STRIP AND THE LIKE OF HEADING 54.04 OR 54.05, GIMPED (OTHER THAN THOSE OF HEADING 56.05 AND GIMPED HORSEHAIR YARN): Products composed of a core, usually one or more textile yarns, around which other yarn or yarns are wound spirally. Based on the submitted physical sample, the yarn meets the definition of gimped yarn found in the EN to heading 56.06, HTSUS.
The applicable subheading for Mandala Fluffy, Article #529 will be 5606.00.0010, of HTSUS, which provides for gimped yarn, containing elastomeric filaments. The rate of duty will be 8 percent ad valorem.
Hometown, Article #135 is composed of 94 percent acrylic, 6 percent rayon. It is a four ply yarn, and the weight of the cake is 113 grams. The yarn is imported from Turkey.
The applicable subheading for Hometown, Article #135 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 percent ad valorem.
Coboo New Fiber, Article #835 is composed of 51 percent cotton, and 49 percent rayon. The yarn is an eight ply yarn and the weight of the skein is 150 grams. It will be imported from China.
The applicable subheading for Coboo New Fiber, Article #835 will be 5207.90.0000, HTSUS, which provides for cotton yarn (other than sewing thread) put up for retail sale, other. The rate of duty will be 5 percent ad valorem.
Christmas Ornament, Article #85-CR3 “Knitting Little Christmas Sweaters” is an item consisting of five small bundles of 100 percent acrylic yarn, bamboo needles, a small wire coat hanger and an instructional booklet. All the items are packaged in a retail box to provide the components necessary to knit small decorative ornaments designed to resemble sweaters. It will be imported from China.
It is the opinion of this office that the Christmas Ornament, Article #85-CR3 is a set for tariff purposes. The Explanatory Notes, state in Note X to Rule 3(b) that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of products or articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking.
In the set, the acrylic yarn imparts the essential character.
The applicable subheading for Christmas Ornament, Article #85-CR3 “Knitting Little Christmas Sweaters” 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 staple fibers, containing 85 percent or more by weight of such fibers, acrylic or modacrylic. The rate of duty will be 7.5 percent ad valorem.
Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974). See also “Notice of Action and Request for Public Comment Concerning Proposed Determination of Action Pursuant to Section 301: China’s Acts, Policies, and Practices Related to Technology Transfer, Intellectual Property, and Innovation” (June 20, 2018, 83 F.R. 28710). Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings.
Products of China classified under subheading 5207.90.0000, and 5511.10.0030 HTSUS, unless specifically excluded, are subject to the additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 5207.90.0000, and 5511.10.0030, HTSUS, listed above.
The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading.
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
https://hts.usitc.gov/current.
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 via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division