CBP Ruling N325711 — The tariff classification of a metalized yarn from India

Tariff classification

Headings: 5605

Product description

The sample will be retained for reference purposes. SKU #32708101, described as a “Decorative Cord,” is a cabled 2-ply yarn stated to be composed wholly of polyester. The item will be imported separately in three yard lengths put up on cardboard supports and available in three colors: gold, gray, and light green. According to U.S. Customs and Border Protection (“CBP”) laboratory analysis, the sample is a 2-ply twisted yarn. Each ply is constructed of eight 1-ply cotton and polyester staple yarn core, comprising 67.8 percent by weight, wrapped with two, three-ply yarns. The wrap is composed of a metallic yarn, comprising 17.4 percent by weight, twisted with two polyester monofilament strips, comprising 14.8 percent by weight. The decitex of the yarn is 23,465. Please note that according to the terms of Section XI Note 2(B)(a), yarns or cords that contain any amount of metal are regarded in their entirety as metalized yarn for tariff purposes.

CBP rationale

The applicable subheading for SKU #32708101 will be 5605.00.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Metalized yarn, whether or not gimped, being textile yarn, or strip or the like of heading 5404 or 5405, combined with metal in the form of thread, strip, or powder, or covered with metal: Other.

Full text

N325711 August 31, 2022 CLA-2-56:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 5605.00.9000 Ms. Elizabeth McGuffin Dollar General 100 Mission Ridge Goodlettsville, TN 42072 RE: The tariff classification of a metalized yarn from India Dear Ms. McGuffin: In your letter dated April 27, 2022, you requested a tariff classification ruling. A sample was provided and sent for laboratory analysis. The sample will be retained for reference purposes. SKU #32708101, described as a “Decorative Cord,” is a cabled 2-ply yarn stated to be composed wholly of polyester. The item will be imported separately in three yard lengths put up on cardboard supports and available in three colors: gold, gray, and light green. According to U.S. Customs and Border Protection (“CBP”) laboratory analysis, the sample is a 2-ply twisted yarn. Each ply is constructed of eight 1-ply cotton and polyester staple yarn core, comprising 67.8 percent by weight, wrapped with two, three-ply yarns. The wrap is composed of a metallic yarn, comprising 17.4 percent by weight, twisted with two polyester monofilament strips, comprising 14.8 percent by weight. The decitex of the yarn is 23,465. Please note that according to the terms of Section XI Note 2(B)(a), yarns or cords that contain any amount of metal are regarded in their entirety as metalized yarn for tariff purposes. The applicable subheading for SKU #32708101 will be 5605.00.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Metalized yarn, whether or not gimped, being textile yarn, or strip or the like of heading 5404 or 5405, combined with metal in the form of thread, strip, or powder, or covered with metal: Other.” The rate of duty will be 13.2 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 the 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 Kristine Dodge at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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