CLA-2-55:OT:RR:NC:N3:351
Mr. Michael Murray
DeSales Trading Company Inc
PO Box 269, 609 Tucker Street Burlington, NC 27216
RE: The tariff classification of a polyester stable fiber yarn from Vietnam or Indonesia
Dear Mr. Murray:
In your letter dated May 25, 2023, you requested a tariff classification ruling. A sample was provided and sent for laboratory analysis. The sample will be retained for reference purposes.
The sample, described as “28/1 (Ne),” is a single ply yarn stated to be composed of 80 percent polyester and 20 percent cotton staple fibers. The yarn will be used in a commercial setting to to produce circular knit fabrics for t-shirts.
According to the U.S. Customs and Border Protection (“CBP”) laboratory analysis, the sample described as “28/1 (Ne)” is a single ply yarn composed of 79.5 percent polyester and 20.5 percent cotton staple fibers with a decitex of 212.7. The metric count (Nm) of the yarn is 47. The weight of the sample with support is 506.5 grams.
You have suggested that the yarn should be classified under subheading 5509.51.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Yarn (other than sewing thread) of synthetic staple fibers, not put up for retail sale: Other yarn, of polyester staple fibers: Mixed mainly or solely with artificial staple fibers: Single yarn.” We disagree. The yarn is composed of polyester and cotton staple fibers. Hence, the applicable subheading for the yarn will be 5509.53.0030, HTSUS, which provides for “Yarn (other than sewing thread) of synthetic staple fibers, not put up for retail sale: Other yarn, of polyester staple fibers: Mixed mainly or solely with cotton: Not exceeding 52 Nm.” The rate of duty will be 13.2 percent.
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 at https://hts.usitc.gov/current.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Kristine Dodge at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division