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of <h1>Blended Yarn with Natural Fibers Classified Under Central Excise Sub-heading 5504.39, Not 5504.31.</h1> The circular addresses the classification of 'Blended Yarn' under the Central Excise Tariff, specifically whether it should fall under sub-heading 5504.31 or 5504.39. The yarn in question contains a mix of acrylic, other synthetic, cellulosic, and non-cellulosic natural fibers. It was concluded that, because the yarn includes natural fibers in addition to synthetic ones, it does not meet the criteria for sub-heading 5504.31, which is limited to synthetic fibers. Therefore, it should be classified under sub-heading 5504.39, as it accommodates yarns with additional natural fiber content.
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