CLA-2-52:RR:NC:TP:351 A80139

Ms. Irina Mangiere
Lineapiu Group USA
561 Seventh Ave., room 803
New York, NY 10018

RE: The tariff classification of various yarns from Italy

Dear Ms. Mangiere:

In your undated letter received here on February 8, 1996, you requested a tariff classification ruling.

You have enclosed five cones of yarn, as follows:

QUALITY FIBER CONTENT DESCRIPTION

Atlantic

57% cotton 43% viscose 3-ply s-twist staple fiber yarn; yarn count is shown as "14000" but you do not state which yarn system (denier, decitex, english cotton number, metric cotton number, worsted count etc.) this represents.

Bistrot 70% viscose 30% polyacrilic (we assume that polyacrilic is acrylic) 4-ply z-twist; each ply is made from a single multi-filament yarn and a single staple fiber yarn.

Ninja 46% cotton 42% polyacrilic 12% polyamid (we assume that polyacrilic is acrylic) 3-ply; one ply is multi-filament, two are staple fiber.

Ninfea 100% viscose 2-ply s-twist staple fiber yarn

Camelia 54% rayon viscose 46% polyacrilic (we assume that polyacrilic is acrylic) 2-ply z-twist multi-filament

According to the U.S. Customs Laboratory in New York, "Atlantic" has an English cotton yarn number of 25.9 per single yarn and is composed of carded cotton. The laboratory has also indicated that item "Bistrot" is composed of 50.6 percent filaments and 49.4 percent staple fiber by weight.

The applicable subheading for "Atlantic" will be 5206.33.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for cotton yarn (other than sewing thread) containing less than 85 percent by weight of cotton, not put up for retail sale; multiple (folded) or cabled yarn, of uncombed fibers; exceeding 43 nm but not exceeding 52 nm per single yarn. The rate of duty will be 10.5 percent ad valorem.

The applicable subheading for "Bistrot" and "Camelia" will be 5403.41.0000 HTS, which provides for artificial filament yarn (other than sewing thread), not put up for retail sale...; other yarn, multiple (folded) or cabled; of viscose rayon. The rate of duty will be 9.1 percent ad valorem.

The applicable subheading for "Ninfea" will be 5510.12.0000 HTS, which provides for yarn (other than sewing thread) of artificial staple fibers, not put up for retail sale; containing 85 percent or more by weight of artificial staple fibers; multiple (folded) or cabled yarn. The rate of duty will be 11.7 percent ad valorem.

The applicable subheading for "Ninja" will be 5509.62.0000 HTS, which provides for yarn (other than sewing thread) of synthetic staple fibers, not put up for retail sale; other yarn, of acrylic or modacrylic staple fibers; mixed mainly or solely with cotton. The rate of duty will be 14.4 percent ad valorem.

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 Jeff Konzet at 212-466-5885.

Sincerely,

Roger J. Silvestri
Director
National Commodity
Specialist Division