210s Mercerized Combed Cotton 2-Ply Yarn from Japan
This is a mercerized 2-ply yarn made from combed cotton fibres, with single yarn metric number exceeding 210 (less than 83.33 decitex). The mercerization process enhances lustre but does not alter the yarn's essential character, so it remains classified as a multiple (folded) yarn of combed fibres under tariff item 5205.48.00, containing 85% or more cotton by weight.
Duty Rate — Japan → Canada
Import Tips
• Mercerization is a chemical treatment that does not change the tariff classification of cotton yarn, so it remains under this item if the fineness and cotton content criteria are met
• Ensure the yarn is not put up for retail sale and that the single yarn fineness is less than 83.33 decitex
• If the mercerization involves any coating or impregnation, confirm that it does not affect classification under Section XI