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 Turkey
Dear Ms. Harry-Potter:
In your letter dated August 31, 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 #836, Trubo Sparkle, is a yarn stated to be composed of 96 percent acrylic and 4 percent polyester. 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 is a 9-ply yarn constructed from eight 2-ply rayon staple yarns, comprising 96.3 percent by weight of the yarn, twisted together with a one 3-ply polyester yarn, comprising 3.7 percent by weight of the yarn. The 3-ply yarn is composed of two 1-ply polyester filament yarns and one polyester strip. The sample is not a gimped yarn and does not have a metalized yarn. The ball of yarn weighs 105.3 grams.
Article #919, Boucle All The Way, is a yarn stated to be composed of 100 percent acrylic. The yarn is for retail sale and is intended for hand knitting. The country of origin is Turkey.
According to CBP laboratory analysis, the sample consists of two 2-ply acrylic staple fiber core yarns; one 2-ply staple fiber acrylic binder yarn; three 2-ply acrylic staple fiber effect yarns. The yarn is considered a boucle yarn and does not consist of elastomeric filament. The ball of yarn weighs 105 grams.
Article # 513, Misty Night, is a yarn stated to be composed of 36 percent cotton, 35 percent polyester and 29 percent acrylic. 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 2-ply chain stitch yarn composed of polyester multifilament synthetic fibers, comprising 28.4 percent by weight of the yarn, with plastic sequins inserted into the chain, comprising 7.2 percent by weight of the yarn, twisted together with a 4-ply staple fiber yarn. The 4-ply yarn is composed of two 2-ply staple fiber yarns. The staple fibers are a mixture of cotton, comprising of 38.2 percent by weight of the yarn, and acrylic fibers, comprising 26.2 percent by weight of the yarn. The sequins have an average diameter of 3.8 millimeters and are spaced about every 45 millimeters in the flattened state. The yarn is not a gimped yarn. The skein of the yarn weighs 99.4 grams.
You have suggested that Article #836, Trubo Sparkle, 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 modacrylic.” We disagree. Article #836, Trubo Sparkle, is contains 96.3 percent rayon staple yarns, which is considered an artificial staple fiber. The applicable subheading for Article #836, Trubo Sparkle, will be 5511.30.0000, HTSUS, which provides for “Yarn (other than sewing thread) of man-made staple fibers, put up for retail sale: Of artificial staple fibers.” The rate of duty will be 7.5 percent ad valorem.
You have suggested that Article #919, Boucle All The Way, should be classified under subheading 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 or modacrylic.” We agree. The duty rate will be 7.5 percent ad valorem.
You have suggested that Article #513, Misty Night, 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 disagree. The yarn is neither gimped, nor of a chenille or loop wale construction. Article #513, Misty Nights, is made up of two separate yarns of textile materials from Chapters 52, 54 and 55. In accordance with Section XI, Notes 2 (A), 2(B)(b) and 2(B)(c), HTSUS, the sample is classified under Chapter 54.
The applicable subheading for Article #513, Misty Night, will be 5406.00.1040, HTSUS, which provides for “Man-made filament yarn (other than sewing thread), put up for retail sale: Synthetic filament yarn, Of polyesters.” The rate of duty 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 5406.00.1040 and 5511.30.0000, 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 subheadings 5406.00.1040 and 5511.30.0000, 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, 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