Tariff classification of 100% acrylic spun yarn placed under Heading 5504.39, not the alternative yarn headings.

100% acrylic spun yarn was held classifiable under Heading 5504.39 because Heading 5504.32 applies only to yarn of acrylic or modacrylic staple fibre containing not more than one-sixth by weight of other synthetic staple fibre. As the goods were not a blend with other fibres, they did not satisfy Heading 5504.32. The earlier view on similar goods was followed to reject classification under Heading 5504.90 as well, leaving Heading 5504.39 as the proper tariff entry.

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Issues: Whether 100% acrylic spun yarn was classifiable under Heading 5504.39 or under Heading 5504.32 or 5504.90.

Analysis: The classification turns on the scope of the tariff sub-headings for yarn in which acrylic or modacrylic staple fibre predominates by weight. Heading 5504.32 applies to yarn of that description containing not more than one-sixth by weight of other synthetic staple fibre. Since the goods were 100% acrylic yarn and not a blend with other fibres, they did not fall under Heading 5504.32. The earlier decision on similar goods held that such yarn was not correctly classifiable under 5504.90 either, and that the proper entry was 5504.39.

Conclusion: The goods were classifiable under Heading 5504.39 and not under Heading 5504.32 or 5504.90.

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