CLA-2-55:OT:RR:NC:N3:351
Ms. Roxann Harry-Potter
ALPI Customs Brokerage
70 East Sunrise Highway, Suite 607
Valley Stream, NY 11581
RE: The tariff classification of yarns from China and India
Dear Ms. Harry-Potter:
In your letter dated February 23, 2021, you requested a tariff classification ruling on behalf of your client, Orchard Yarn & Thread Co. dba Lion Brand Yarn. Samples were provided and sent for laboratory analysis. The samples will be retained for training purposes.
Article #507, Sunset Nights, is a 4-ply spun yarn composed of 90 percent acrylic and 10 percent polyester fibers. Small (3mm) metalized plastic sequins are looped onto one of the plies every five inches, creating a decorative effect. The yarn is presented in a cake weighing 100 grams. The yarn is for retail sale and is intended for hand knitting. The country of origin is China.
Article #617, Hue & Me, is a 4-ply spun yarn composed of 80 percent acrylic and 20 percent wool fibers. The yarn is presented in a ball and weighs 125 grams. The yarn is for retail sale and is intended for hand knitting. The country of origin is India.
Article #456, Shawl In A Ball Fab, is a chain stitched yarn stated to be composed of 40 percent cotton, 30 percent polyester, 20 percent acrylic, and 10 percent wool. The yarn is for retail sale and is intended for hand knitting. The country of origin is China.
According to U.S. Customs and Border Protection (“CBP”) laboratory analysis, the sample consists of three components: (1) one 1-ply cotton yarn, comprising 50.2 percent by weight of the yarn; (2) acrylic staple fibers, compising 28.3 percent by weight of the yarn, and wool staple fibers, comprising 3.9 percent by weight of the yarn, entangled throughout components #1 and #3; and (3) one 2-ply metalized yarn consisting of a 1-ply polyester filament yarn, comprising 11.7 percent by weight of the yarn, twisted together with a 1-ply metalized strip, comprising 5.9 percent by weight of the yarn. The yarns forming the chain stitched yarn are not twisted together. The sample is neither of tubular knit or loop wale construction, and its diameter is less than 1.7 millimeters wide when flattened. The sample, excluding packaging, weighs 146 grams.
Article #815, It’s So Fluffy, is a yarn composed of 100 percent polyester. The yarn is for retail sale and is intended for hand knitting. The country of origin is China.
According to CBP laboratory analysis, the sample is a chain stitch yarn constructed from a single ply polyester filament yarn, comprising 11.5 percent by weight of the yarn, with staple fibers, inserted throughout the yarn that protrude out, creating short tufts of fibers alternating with short fibers that create a chenille effect. The fibers creating the chenille effect and the short tufts are composed wholly of polyester staple fibers, comprising 88.5 percent by weight of the yarn. The fibers creating the chenille effect have a length of 17 millimeters when folded and 35 millimeters when unfolded. The ball of yarn weighs 101.6 grams.
You have suggested that Article #507, Sunset Nights, should 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 staples fibers, containing 85 percent or more by weight of such fibers, Acrylic or monacrylic.” We agree. The duty rate will be 7.5 percent ad valorem.
You have also suggested that Article #617, Hue & Me, should 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 agree. The rate of duty will be 7.5 percent ad valorem. You have also suggested that Article #456, Shawl In A Ball Fab, should be classified under subheading 5605.00.9000, HTSUS, which provides for “Metalized yarn, whether or not gimped, being textile yarn, or strip or the like of heading 5404 or 5405, combined with metal in the form of thread, strip or powder or covered with metal, Other.” We disagree. Article #456 is made up of two separate yarns that are not twisted (plied) together. Section XI, Notes 2(A), 2(B)(a) and 2(C), HTSUS, apply and the textile material that predominates in weight over each other single material determines the classification. Only the metallic yarn materials (metallic and polyester) are treated as a single textile material under Section XI, Note 2(B)(a). The CBP laboratory has indicated the 1-ply cotton yarn accounts for 50.2 percent of the sample’s weight while the 2-ply metallized yarn accounts for only 17.6 percent (and the acrylic and wool staple fibers make up the remaining 32.2 percent by weight); therefore, the sample is classified as a cotton yarn.
The applicable subheading for Article #456, Shawl In A Ball Fab, 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.
You have also suggested that Article #815, It’s So Fluffy, should 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 agree. The duty rate will be 8 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 5207.90.0000, 5511.10.0030 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 subheadings 5207.90.0000, 5511.10.0030 and 5606.00.0090, 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, including information on exclusions and their effective dates, 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