The tariff classification of yarns from Taiwan

N017930 October 5, 2007 CLA-2-55:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 5606.00.0090, 5510.12.0000, 5510.11.0000, 5510.30.0000 Mark Moraca Kollage Yarns 3304 Blue Bell Lane Birmingham, AL 35242 RE: The tariff classification of yarns from Taiwan Dear Mr. Moraca: In your letter dated Sept. 26, 2007, you requested a tariff classification ruling. The four samples which you submitted are being retained by this office. All of the yarns are imported on 1-lb. cones. Three of the yarns are said to be 100% corn fibers. For purposes of this ruling, we are assuming that what you call corn is actually an artificial fiber derived from corn. The first yarn is labeled 1/2.7 nm, 100% corn. It is a tubular knit, approximately 1/8" in a flattened state. It meets the tariff definition of loop wale-yarn found in the EN to heading 56.06, HTSUS. The applicable subheading for this yarn will be 5606.00.0090, HTSUS, which provides for loop wale-yarn. The duty rate will be 8% ad valorem. The second yarn is labeled 100% corn, 1/2.1 nm, which implies a singles yarn. However, our examination reveals it to be a twisted yarn of 8 plies, with each ply composed of two twisted plies. This is a multiple yarn. It is composed of staple fibers. The applicable subheading for this yarn will be 5510.12.0000, HTSUS, 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 10.6% ad valorem. The third yarn is labeled 100% corn, 1/40 nm. It is a single yarn composed of staple fibers held together by twist (a spun yarn). The applicable subheading for this yarn will be 5510.11.0000, HTSUS, 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; single yarn. The rate of duty will be 9% ad valorem. The fourth yarn is labeled milk yarn, 80% milk/20% cotton. According to Note 1(b) to Chapter 54, HTSUS, milk (casein) is an artificial fiber. The yarn is a multiple yarn of artificial staple fibers. The applicable subheading for this yarn will be 5510.30.0000, HTSUS, which provides for yarn (other than sewing thread) of artificial staple fibers, not put up for retail sale; other yarn, mixed mainly or solely with cotton. The duty rate will be 7.5% ad valorem. 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/. Please note that separate Federal Trade Commission marking requirements exist regarding country of origin, fiber content, and other information that must appear on many textile items. You should contact the Federal Trade Commission, Division of Enforcement, 600 Pennsylvania Avenue, N.W., Washington, D.C., 20580, for information on the applicability of these requirements, particularly with regard to the labeling of yarns containing artificial fibers derived from corn. Information can also be found at the FTC website www.ftc.gov (click on “For Business” and then on “Textile, Wool, Fur”). 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