H308558

HQ H308558 September 22, 2020 OT:RR:CTF:FTM H308558 TSM CATEGORY: Classification TARIFF NO.: 5606.00.00; 5207.90.00 Ms. Roxann Harry-Potter ALPI USA Inc. 70 East Sunrise Highway, Suite 607 Valley Stream, NY 11581 RE: The tariff classification of certain specialty yarns Dear Ms. Harry-Potter, This is in response to your request, on behalf of Orchard Yarn, for a ruling regarding the tariff classification of certain specialty yarns under the Harmonized Tariff Schedule of the United States (“HTSUS”). FACTS: The merchandise at issue consists of certain specialty yarns, identified as: (1) Article # 508: Date Night – HT-2143 (hereinafter “Article # 508”); and (2) Article # 768: Sponge Cake – JX-596 Oak Yarn (hereinafter “Article # 768”). You state that Article # 508 is composed of 82% acrylic and 18% metallic polyester. It is a yarn knit from two types of yarn: (i) spun acrylic single yarns, of which there are two; and (ii) a metallic polyester monofilament. When flattened, Article # 508 is about 2 mm wide. It is commercially referred to as a “yarn,” is presented for sale in a cake weighing 100 grams, and is intended for sale as a hand knitting yarn. A sample of the subject merchandise was sent to a U.S. Customs and Border Protection (“CBP”) Laboratory for testing. The results, reported in a CBP Laboratory Report # NY20200539, state that the tested sample is composed of a tubular knit stitch, the average width of which in its flattened state is 2.374 millimeters ± 0.137 millimeters. Weight percentage of the yarn is determined to be 82% acrylic and 18% metallized fibers. With regard to Article # 768, you state that it is composed of 81% cotton and 19% nylon. The yarn is made of 100% cotton and consists of a core of six two-ply yarns. The bundle is sheathed within a 100% nylon single filament, open work, knit tubular fabric. When flattened, Article # 768 is about 4 mm in width. It is commercially referred to as a “yarn,” is presented in a cake weighing 80 grams, and is intended for use as a hand knitting yarn. Images of both Article # 508 and Article # 768 have been provided to this office. ISSUE: What is the tariff classification of the specialty yarns under consideration? LAW AND ANALYSIS: Classification decisions under the HTSUS are made in accordance with the General Rules of Interpretation (“GRIs”). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order. GRI 2 provides in pertinent part as follows: Any reference in a heading to a material or substance shall be taken to include a reference to mixtures or combinations of that material or substance with other materials or substances. Any reference to goods of a given material or substance shall be taken to include a reference to goods consisting wholly or partly of such material or substance. The classification of goods consisting of more than one material or substance shall be according to the principles of rule 3. GRI 3 states that, when by application of GRI 2(b) goods are prima facie classifiable under two or more headings, classification shall be effected as follows: ...when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods… those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods. Mixtures, composite goods consisting of different materials or made up of different components, ...which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. * * * Note 4 to Section XI provides as follows: For the purposes of chapters 50, 51, 52, 54 and 55, the expression “put up for retail sale” in relation to yarn means, subject to the exceptions in paragraph (B) below, yarn (single, multiple (folded) or cabled) put up:  On cards, reels, tubes or similar supports, of a weight (including support) not exceeding: 85 g in the case of silk, waste silk or man-made filament yarn; or 125 g in other cases; In balls, hanks or skeins of a weight not exceeding: 85 g in the case of man-made filament yarn of less than 3,000 decitex, silk or silk waste; 125 g in the case of all other yarns of less than 2,000 decitex; or 500 g in other cases; In hanks or skeins comprising several smaller hanks or skeins separated by dividing threads which render them independent one of the other, each of uniform weight not exceeding: (i) 85 g in the case of silk, waste silk or man-made filament yarn; or (ii) 125 g in other cases. In addition, in interpreting the HTSUS, the Explanatory Notes (“ENs”) of the Harmonized Commodity Description and Coding System may be utilized. The ENs to the Harmonized Commodity Description and Coding System represent the official interpretation of the tariff at the international level. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989). * * * EN to GRI 2(b) states the following: (XIII) As a consequence of this Rule, mixtures and combinations of materials or substances, and goods consisting of more than one material or substance, if prima facie classifiable under two or more headings, must therefore be classified according to the principles of Rule 3. * * * EN to GRI 3(b) provides, in pertinent parts, the following: (VIII) The factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. * * * General EN to Section XI provides in relevant part as follows: CHAPTERS 50 TO 55 Chapters 50 to 55 each deal with one or more textile materials, alone or mixed, at their various stages of manufacture, up to and including their conversion into woven fabrics as described in Part (I)(C) below. They cover, in most cases, the raw material, recovered waste (including garnetted stock but not unpulled rags), carded or combed fibres in the form of slivers, rovings, etc., yarns and woven fabrics. * * * (B) Yarns (1) General. Textile yarns may be single, multiple (folded) or cabled. For the purposes of the Nomenclature: (i) Single yarns means yarns composed either of: (a) Staple fibres, usually held together by twist (spun yarns); or of (b) One filament (monofilament) of headings 54.02 to 54.05, or two or more filaments (multifilament) of heading 54.02 or 54.03, held together, with or without twist (continuous yarns). (ii) Multiple (folded) yarns means yarns formed from two or more single yarns, including those obtained from monofilaments of heading 54.04 or 54.05 (twofold, threefold, fourfold, etc. yarns) twisted together in one folding operation. However, yarns composed solely of monofilaments of heading 54.02 or 54.03, held together by twist, are not to be regarded as multiple (folded) yarns. The ply (“fold”) of a multiple (folded) yarn means each of the single yarns with which it is formed. (iii) Cabled yarns means yarns formed from two or more yarns, at least one of which is multiple (folded), twisted together in one or more folding operations. The ply (“fold”) of a cabled yarn means each of the single or multiple (folded) yarns with which it is formed. * * * However, Chapters 50 to 55 do not include: Rubber thread, textile covered, and textile yarns impregnated (including dipped), coated, covered or sh

Classification decisions under the HTSUS are made in accordance with the General Rules of Interpretation (“GRIs”).  GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes.  In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order.  GRI 2 provides in pertinent part as follows: Any reference in a heading to a material or substance shall be taken to include a reference to mixtures or combinations of that material or substance with other materials or substances. Any reference to goods of a given material or substance shall be taken to include a reference to goods consisting wholly or partly of such material or substance. The classification of goods consisting of more than one material or substance shall be according to the principles of rule 3.GRI 3 states that, when by application of GRI 2(b) goods are prima facie classifiable under two or more headings, classification shall be effected as follows:...when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods… those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods.Mixtures, composite goods consisting of different materials or made up of different components, ...which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.* * *Note 4 to Section XI provides as follows: For the purposes of chapters 50, 51, 52, 54 and 55, the expression “put up for retail sale” in relation to yarn means, subject to the exceptions in paragraph (B) below, yarn (single, multiple (folded