CLA-2-56:OT:RR:NC:N3:351
9903.88.03; 9903.88.15
Ms. Roxann Harry-Potter
ALPI Customs Brokers
70 East Sunrise Highway, Suite 607
Valley Stream, NY 11581
RE: The tariff classification of yarns from China and Turkey
Dear Ms. Harry-Potter:
In your letter dated October 29. 2019, you requested a tariff classification ruling on behalf of your client, Orchard Yarn. Samples were provided to this office and will be retained for training purposes.
You submitted four yarn samples. 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).
Article #141- Softball is composed of 100 percent polyester. The yarn is a plied yarn and the weight of the skein is 100 grams. The yarn is imported from China.
Article #912 - Ice Cream Deluxe is composed of 100 percent acrylic. The yarn is constructed from staple fibers inserted between twists and loops of a twisted core yarn to form a yarn with a pile surface, creating the chenille effect. The weight of the yarn is 142 grams and is imported from Turkey.
Article # 211 - Low Tide is composed of 81 percent acrylic, 19 percent polyester. The yarn has a chained ply that provides a hollow core which makes it a tubular yarn. The Explanatory Note (EN) to 56.06 states the following, in relevant part: (C) LOOP WALE-YARN: Loop Wale-yarn is a tubular yarn made on a circular knitting machine and is 1.5 to 2 mm wide when pressed flat. Article #211, Low Tide meets the definition of loop wale-yarn found in the EN to heading 56.06, HTSUS. The weight of the skein is 100 grams and is imported from China.
Article # 464 – LBC Go For Faux Yooge is composed of 100% polyester knit pile fabric cut and sewn to form a tube. It is imported from China.
In your letter, you suggest that Article #141- Softball, and Article #912 - Ice cream Deluxe may be classified under subheading 5606.00.0090, HTSUS which provides for chenille yarn. We disagree. Article #141 – Snowball is constructed by a fibers together in a S- twist, pied formation. There are no additional fibers inserted into the yarn. Article #912 - Ice cream Deluxe meets the definition of a loop wale-yarn.
The applicable subheading for the Article #141, Softball will be 5511.10.0060, 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, other. The duty rate will be 7.5 percent ad valorem.
The applicable subheading for Article #912 - Ice cream Deluxe will be 5606.00.0010, HTSUS, which provides for gimped yarn, and strip and the like of heading 5404 or 5405, gimped (other than those of heading 5605 and gimped horsehair yarn); chenille yarn (including flock chenille yarn); loop wale-yarn: other. The rate of duty is 8 percent ad valorem.
In your letter, you suggest that Article #211 - Low Tide may be classified under subheading 5511.10.0030, HTSUS which provides for yarn (other than sewing thread) of manmade staple fibers, put up for retail sale, of synthetic staple fibers, containing 85 percent or more by weight of such fibers, acrylic. However due to the construction of the yarn, it meets the definition of a specialty yarn, and chapter 55 does not apply.
The applicable subheading for Article #211- Low Tide will be 5606.00.0090, HTSUS, which provides for gimped yarn, and strip and the like of heading 5404 or 5405, gimped (other than those of heading 5605 and gimped horsehair yarn); chenille yarn (including flock chenille yarn); loop wale-yarn: other. The rate of duty is 8 percent ad valorem.
In your letter, you suggest that the correct classification for Article #464 - LBC Go Faux Yooge may be classified under subheading 5606.00.0090, HTSUS which provides for gimped yarn, and strip and the like of heading 5404 or 5405, gimped (other than those of heading 5605 and gimped horsehair yarn); chenille yarn (including flock chenille yarn); loop wale-yarn: other. We disagree. Although the item is called LBC Go Faux Yooge yarn, it meets the definition of a “made up” textile article according to the terms of Section XI, Note 7, HTSUS. Due to the construction of the product from cutting and sewing a piece of knit pile fabric, Chapter 56 does not apply.
The applicable subheading for Art #464 - LBC Go For Faux Yoogle will be 6307.90.9889, HTSUS, which provides for other made up textile articles, other. The rate of duty will be 7 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 5511.10.0060, and 5606.00.0090, HTSUS, unless specifically excluded, are subject to an 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 5511.10.0060, and 5606.00.0090, HTSUS, listed above.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6307.90.9889, HTSUS, unless specifically excluded, are subject to an additional 15 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6307.90.9889, 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 assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by Customs.
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