CLA-2-55:OT:RR:NC:N3:351
Article# 681, Touch of Angora, is a cabled yarn consisting of a 2-ply and 3-ply yarn stated to be composed of 95 percent nylon and 5 percent angora fibers. The black yarn is presented in a skein and weighs 100 grams. The yarn is for retail sale and is intended for hand knitting.
Article# 679, Touch of Yak, is a cabled yarn consisting of a 2-ply and 3-ply yarn stated to be composed of 90 percent acrylic and 10 percent yak fibers. The yarn is presented in a skein and weighs 100 grams. The yarn is for retail sale and is intended for hand knitting.
Article# 544, Landscapers Fusion, is a multi-colored, twisted, plied, spun yarn stated to be composed of 100 percent acrylic fibers. The yarn is presented in a skein weighing 100 grams. The yarn is for retail sale and is intended for hand knitting.
Article# 554, Mandala Watercolors, is a twisted 2-ply spun yarn composed of 75 percent acrylic, 15 percent wool and 10 percent nylon fibers. The yarn is presented in a skein weighing 100 grams. The yarn is for retail sale and is intended for hand knitting.
In your letter, you suggest that Article #681, Touch of Angora, may be classified under subheading 5511.10.0030, Harmonized Tariff Schedule of the United States (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.” We disagree as there are no acrylic fibers in the stated yarn composition.
You also suggest that Article #554, Mandala Watercolors, may be classified under subheading 5511.20.0000, HTSUS, which provides for “Yarn (other than sewing thread) of man-made staple fibers, put up for retail sale: Of synthetic staple fibers, containing less than 85 percent by weight of such fibers.” We disagree. Together, the acrylic and nylon staple fibers make up 85 percent by weight of the yarn. Since Article #554, Mandala Watercolors, is to be constructed of a blend of fibers, it is classified using HTSUS Section XI Note 2(A). In accordance with Section XI, Note 2(A), within subheading 5511.10.00, the acrylic fibers predominate by weight over each other single textile material. Even a slight change in the fiber content may result in a change of classification. Shipments may be subject to Customs laboratory analysis at the time of importation and, if the yarn is other than the stated blend, it may be reclassified by Customs at that time.
The applicable subheading for Article #681, Touch of Angora, 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 staple fibers, containing 85 percent or more by weight of such fibers: Other.” The rate of duty will be 7.5 percent ad valorem.
The applicable subheading for Article# 679, Touch of Yak; Article #544, Landscapers Fusion; and Article #554, Mandala Watercolors 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 duty rate will be 7.5 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 5511.10.0030 and 5511.10.0060, 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 subheadings 5511.10.0030 and 5511.10.0060, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 Kim Wachtel at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division