CLA-2-52:OT:RR:NC:N3:351
Mr. Michael Murray
DeSales Trading Company, Inc.
609 Tucker Street
Burlington, NC 27215
RE: The tariff classification of cotton yarns from Oman
Dear Mr. Murray:
In your letter dated January 14, 2022, you requested a tariff classification ruling. Samples were provided and sent for laboratory analysis. The samples will be retained for reference purposes.
The samples, described as “12/1 (Ne)” and “16/1 (Ne),” are yarns stated to be composed of 100 percent cotton. The yarns will be used in commercial settings to produce circular knit fabrics and for the knitting of socks.
According to U.S Customs and Border Protection (“CBP”) laboratory analysis, the sample described as “12/1 (Ne)” is a 1-ply yarn composed wholly of unbleached cotton. The yarn is of carded open-end spin construction (not combed) and is not considered mercerized. The metric count (Nm) of the yarn is 20.1. The weight of the sample with support is 1,126 grams. According to CBP laboratory analysis, the sample described as “16/1 (Ne)” is a 1-ply yarn composed wholly of unbleached cotton. The yarn is of carded open-end spin construction (not combed) and is not considered mercerized. The metric count (Nm) of the yarn is 27.03. The weight of the sample with support is 516 grams.
The yarns described as “12/1 (Ne)” and “16/1 (Ne)”and supports weigh more than 125 grams; therefore, according to the terms of Note 4 to Section XI, Harmonized Tariff Schedule of the United States (HTSUS), the yarns do not meet the definition of “put up for retail sale.” Hence, the applicable subheading for the yarns will be 5205.12.1000, HTSUS, which provides for “Cotton yarn (other than sewing thread), containing 85 percent or more by weight of cotton, not put up for retail sale: Single yarn, of uncombed fibers: Exceeding 14 nm but not exceeding 43 nm: Unbleached, not mercerized.” The rate of duty will be 5.2 percent ad valorem.
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