The tariff classification of polyester and cotton staple yarn from Indonesia

N361298
July 14, 2026
CLA-2-55:OT:RR:NC:N2:352
CATEGORY: Classification
TARIFF NO.: 5509.53.0030
Mr. Michael Murray DeSales Trading Company, Inc. 609 Tucker Street PO Box 269 Burlington, NC 27216 RE: The tariff classification of polyester and cotton staple yarn from Indonesia Dear Mr. Murray: In your letter dated May 6, 2026, you requested a tariff classification ruling. A sample of the yarn was provided with your request. The sample was sent for laboratory analysis and will be retained for reference purposes. The subject article, which you state does not have a SKU#, is described as “30/1 (Ne) 50% Cotton and 50% Spun Polyester – Carded Ring Spun Yarn.” You state that the yarn will be used for the commercial knitting of circular knit fabrics, such as t-shirts. The country of origin is Indonesia. The U.S. Customs and Border Protection Laboratory (CBP Laboratory) analysis has confirmed that the sample is a single yarn composed of an intimate blend of staple cotton and polyester fibers, containing 51.7 percent polyester and 48.3 percent cotton, with a metric count of 50.3. The sample is not textured, not elastomeric, and is not coated, covered, laminated, or impregnated with plastic material. Additionally, the sample is carded or combed, has a total weight with support of 1,939.8 grams, has a Z-twist of 346 twists per meter, and features a linear density of 198.8 decitex (or 179.1 denier) with an average tenacity of 6.7 centiNewtons per tex (cN/tex). According to Note 4 to Section XI of the Harmonized Tariff Schedule of the United States (HTSUS), the yarn does not meet the definition of being “put up for retail sale.”

You have suggested that the sample yarn should be classified under subheading 5206.13.0000, 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 43 nm but not exceeding 52 nm.” However, the CBP Laboratory analysis confirmed that the 1-ply yarn is composed of 51.7 percent polyester staple fibers and 48.3 percent cotton fibers. Consequently, it is classified under Chapter 55 because, according to Note 2(A) to Section XI, HTSUS, the yarn must be classified as if consisting wholly of the textile material that predominates by weight. Because the polyester component exceeds the cotton component, the product is classified as a synthetic staple fiber yarn in heading 5509. The applicable subheading for 30/1 (Ne) Polyester and Cotton Blend Carded Ring Spun Yarn will be 5509.53.0030, HTSUS, which provides for “Yarn (other than sewing thread) of synthetic staple fibers, not put up for retail sale: Other yarn, of polyester staple fibers: Mixed mainly or solely with cotton, not exceeding 52 nm.” The general rate of duty will be 13.2 percent ad valorem. We note that CBP Laboratory analysis indicates that the polyester staple to cotton staple fiber ratio is very close to 50 percent. Even a slight change in the percentages may result in a change of classification of this yarn. This merchandise may be subject to CBP Laboratory analysis at the time of importation and may be reclassified by Customs at that time if the results differ from those obtained from the instant sample. The duties cited above are current as of this ruling’s issuance. 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/. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies. 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 Nicole Rosso at [email protected].
Sincerely,
(for) James P. Forkan Director National Commodity Specialist Division