Viscose-Polyester-Cotton Terry Yarn Blend from Japan
Viscose-polyester-cotton terry yarn blend with 20% viscose, 20% polyester staple, and 60% cotton, used for terry towel loop pile. The yarn contains synthetic staple fibres (polyester) mixed mainly with cotton, and the viscose is an artificial fibre. Under Section XI Note 2, when both Chapters 54 and 55 are involved with other chapters, they are treated as a single chapter, so the synthetic and artificial fibres are considered together. Since polyester and viscose together (40%) do not exceed cotton (60%), the yarn is mixed mainly with cotton, and it falls under tariff item 5509.92.00.
Duty Rate — Japan → Canada
Import Tips
• Apply Section XI Note 2 to determine the predominant fibre, treating Chapters 54 and 55 as a single chapter
• Provide a detailed fibre composition breakdown to CBSA, including viscose, polyester, and cotton percentages
• Ensure the yarn is not put up for retail sale, as this would change the classification