CLA-2-52: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 to this office and sent for laboratory analysis. The samples will be retained for training purposes.
Article #682, Touch of Linen, is a yarn stated to be composed of 51 percent cotton and 49 percent linen. 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 10-ply yarn composed of 72.1 percent cotton and 27.9 percent linen by weight of the yarn. The skein of yarn weighs 107.7 grams.
Article #767, Cotton Blend No. 5, is a yarn stated to be composed of 55 percent cotton and 45 percent acrylic filament fibers. 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 3-ply yarn consisting of three components: one 1-ply cotton staple yarn, comprising 8.5 percent by weight of the yarn that is twisted to one 2-ply acrylic/cotton (91.5 percent by weight) staple yarn. The 2-ply yarn is composed of one 1-ply acrylic staple roving, comprising 54.2 percent by weight of the yarn and one 1-ply cotton fiber roving, comprising 45.8 percent by weight of the yarn. The overall fiber content by weight is 50.4 percent cotton and 49.6 percent acrylic. The fibers are carded, combed or otherwise processed for spinning. The final yarn is not considered roving. The skein weighs 98 grams.
Article #921, Ice Cream Roving, is a yarn stated to be composed of 100 percent acrylic. The yarn is for retail sale and intended for hand knitting. The country of origin is Turkey.
According to CBP laboratory analysis, the sample is a single yarn composed wholly of acrylic staple fibers. The fibers are carded and are parallel with a slight twist. The fibers are considered roving. The skein weighs 90.7 grams.
You have suggested that Article #682, Touch of Linen, 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. Section XI, Notes 2(A) and 2(C), HTSUS, apply and the textile material that predominates in weight over each other single material determines the classification. The CBP laboratory has indicated the cotton fibers account for 72.1 percent of the sample’s weight while the linen fibers account for only 27.9 percent; therefore, the sample is classified as a cotton yarn.
The applicable subheading for Article #682, Touch of Linen, 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 suggested that Article #767, Cotton Blend No. 5, should be classified under subheading 5207.90.0000, HTSUS, which provides for “Cotton yarn (other than sewing thread) put up for retail sale: Other.” We agree. The rate of duty will be 5 percent ad valorem.
Due to the fact that Article #767, Cotton Blend No. 5, is to be constructed of a blend of fibers, it is classified using HTSUS Section XI Note 2(A). Article #767, Cotton Blend No. 5, will be classified as if it consisted wholly of that one textile material which predominates by weight over each other single textile material. Even a slight change in the fiber content may result in a change of classification. Article #767, Cotton Blend No. 5 may be subject to Customs laboratory analysis at the time of importation, and if the fabric is other than a blend, as found with this sample, it may be reclassified by Customs at that time. You have suggested that Article #921, Ice Cream Roving, 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. Roving is an intermediate step prior to spinning the fibers into a yarn; therefore heading 5606 does not apply.
The applicable subheading for Article #921, Ice Cream Roving, will be 5506.30.0000, HTSUS, which provides for “Synthetic staple fibers, carded, combed or otherwise processed for spinning: Acrylic or modacrylic.” The rate of duty will be 5 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 5207.90.0000, 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 5207.90.0000, 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