CLA-2-53:OT:RR:NC:N3:351
Mr. Michael Murray
DeSales Trading Company, Inc.
P.O. Box 269
Burlington, NC 27216-0269
RE: The tariff classification of a true hemp yarn from China
Dear Mr. Murray:
In your letter dated March 2, 2020, you requested a tariff classification ruling. A sample was provided and sent to the U.S. Customs and Border Protection (CBP) laboratory for analysis. The CBP laboratory has now completed its analysis.
The sample is a cone of yarn consisting of 55.2 percent hemp and 44.8 percent cotton fibers. You state the yarn has an “English Cotton Count” of 21/1 ne per single yarn. This yarn is not put up for retail sale but is intended for use in commercial knit apparel manufacturing facilities. The country of origin is China.
The applicable subheading for the hemp and cotton yarn will be 5308.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Yarn of other vegetable textile fibers; Paper yarn: True hemp yarn.” The rate of duty will be Free.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 5308.20.0000, 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 5308.20.0000, 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 Kristine Dodge at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division