The tariff classification of yarn from Italy or Turkey

NY M85865 September 7, 2006 CLA-2-55:RR:NC:N3:351 M85865 CATEGORY: Classification TARIFF NO.: 5511.20.0000 Kelly Morrison Metropolitan Customs Brokers 156-15 146th Avenue Suite 110 Jamaica, NY 11434 RE: The tariff classification of yarn from Italy or Turkey Dear Ms. Morrison: In your letter dated August 18, 2006, you requested a tariff classification ruling on behalf of your client, Orchard Yarn, of Carlstadt, N.J. The submitted sample is a skein of yarn that you identify as “Cotton Ease.” You state that it is constructed of 50% cotton and 50% acrylic. Our examination leads us to conclude the acrylic is in the form of staple fibers and the decitex exceeds 3,000. The skein weighs 100 grams. According to the terms of Note 2 to Section XI, Harmonized Tariff Schedule of the United States (HTSUS), a yarn in which no one textile material predominates by weight is classified as if consisting of the textile material that occurs last in the tariff schedule. Cotton is classified in Chapter 52 and acrylic staple fibers are in Chapter 55, so this yarn will be classified as being of synthetic staple fibers. According to the terms of Note 4 to Section XI, the yarn is considered put up for retail sale. The applicable subheading for the 50% cotton and 50% acrylic yarn will be 5511.20.0000, HTSUS, which provides for yarn (other than sewing thread) of man-made staple fibers, put up for retail sale; of synthetic staple fibers, containing less than 85 percent by weight of such fibers. The duty rate will be 7.5% ad valorem. Please note that, for this item, even a small change in the weight breakdown for the imported merchandise may affect the classification. 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 World Wide Web at http://www.usitc.gov/tata/hts/. 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 Mitchel Bayer at 646-733-3102. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division