NY N340540: The tariff classification of yarns from China

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

N340540  
March 24, 2025
  CLA-2-55:OT:RR:NC:N3:351  
CATEGORY: Classification  
TARIFF NO.: 5511.10.0030; 6307.90.9891; 9903.88.03; 9903.88.15; 9903.01.24
  Ms. Fran Sabatella  Orchard Yarn and Thread Company DBA Lion Brand Yarn  125 Chubb Avenue  Lyndhurst, NJ 07071  RE:  The tariff classification of yarns from China  Dear Ms. Sabatella:  In your letter dated June 4, 2024, you requested a tariff classification ruling.  Samples were provided and sent  for laboratory analysis.  The samples will be retained for training purposes.  Article #558, Mandala Gradient, is a 3-ply yarn stated to be composed of 90 percent acrylic and 10 percent  nylon fibers.  The yarn is presented in a cake weighing 150 grams.  The yarn is for retail sale and is intended  for hand knitting.   According to U.S. Customs and Border Protection (“CBP”) laboratory analysis, the sample is a 3-ply  multiple staple yarn composed of 91.1 percent acrylic and 8.9 percent nylon fibers with a decitex of 6379.0.  Article #566, Cover Story Luxe, is stated to be composed of 100 percent polyester knit fabric cut and sewn to  form a tube.  The item is presented in a skein and weighing 300 grams.  The item is for retail sale and is  intended for knitting.   According to U.S. Customs and Border Protection (“CBP”) laboratory analysis, the sample is a constructed  of a warp knit cut pile fabric with two edges sewn together to form a tube-like structure with polyester fill.    The knit pile fabric is composed of 94.6 percent polyester and 5.4 percent elastomeric dyed yarns.  The applicable subheading for Article #558, Mandala Gradient, will be 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 staple fibers, containing 85 percent or more by weight of  such fibers:  Acrylic or modacrylic.  The rate of duty will be 7.5 percent ad valorem.  You have suggested that Article #566, Cover Story Luxe, 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.  We disagree.  The item is composed of a knit pile fabric that has been cut, sewn and  filled with polyester fill.  The item is considered a made up textile article according to the terms of Section  XI, Note 7, HTSUS.  The applicable subheading for Article #566, Cover Story Luxe, will be 6307.90.9891, HTSUS, which  provides for “Other made up articles, including dress patterns: Other: Other: Other: Other: Other.”  The rate  of duty will be 7 percent ad valorem.   Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under  subheadings 5511.10.0030, 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 5511.10.0030, HTSUS, listed above.  Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under  subheading 6307.90.9891, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad  valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, i.e.,  9903.88.15, in addition to subheading 6307.90.9891, HTSUS, listed above.  Effective March 4, 2025, pursuant to U.S. Note 2(u) to Subchapter III, Chapter 99, all products of China and  Hong Kong as provided by heading 9903.01.24, HTSUS, other than products classifiable under headings  9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 20 percent ad valorem rate  of duty.  At the time of entry, you must report the applicable Chapter 99 heading, i.e. 9903.01.24, in addition  to subheadings 5511.10.0030 and 6307.90.9891, HTSUS, listed above.  The HTSUSA 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 at https://hts.usitc.gov/.  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 kristine.dodge@cbp.dhs.gov.  
Sincerely,
   Steven A. Mack  Director  National Commodity Specialist Division