N280558 N2 Ruling Active

The tariff classification of cotton/polyester yarn from Spain

Issued November 23, 2016 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 5206.12.0000

Headings: 5206

Product description

You submitted a photo of a yarn described as a having a fiber content of 80 percent cotton and 20 percent polyester, yarn dyed, 18/1 Ne.

CBP rationale

The applicable subheading for the cotton/polyester yarn will be 5206.12.0000, HTSUS, which provides for cotton yarn (other than sewing thread), containing less than 85 percent by weight of cotton, not put up for retail sale: single yarn, of uncombed fibers: exceeding 14 nm but not exceeding 43 nm.

Full text

N280558 November 23, 2016 CLA-2-52:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 5206.12.0000 Mr. Michael Murray DeSales Trading Company, Inc. P.O. Box 269 609 Tucker Street Burlington, NC 27216-0269 RE: The tariff classification of cotton/polyester yarn from Spain Dear Mr. Murray: In your letter dated October 21, 2016, you requested a tariff classification ruling. You submitted a photo of a yarn described as a having a fiber content of 80 percent cotton and 20 percent polyester, yarn dyed, 18/1 Ne. You state that the yarn is used in the commercial knitting industry and will be put up for commercial use. According to the terms of Note 4 to Section XI, Harmonized Tariff Schedule of the United States (HTSUS), the yarn does not meet the definition of “put up for retail sale.” The applicable subheading for the cotton/polyester yarn will be 5206.12.0000, HTSUS, which provides for cotton yarn (other than sewing thread), containing less than 85 percent by weight of cotton, not put up for retail sale: single yarn, of uncombed fibers: exceeding 14 nm but not exceeding 43 nm. The rate of duty will be 9.2 percent 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 https://hts.usitc.gov/current. 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 Adleasia Lonesome via email at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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