50/50 Polyester-Cotton Combed Ring Spun Yarn Ne 20 from Japan
This combed ring-spun yarn is a 50/50 blend of polyester and cotton fibres, with neither fibre predominating by weight. Under section note 2(A) of Section XI, when no single textile material predominates, classification is based on the heading occurring last in numerical order; here, artificial staple fibres (Chapter 55) take precedence over cotton (Chapter 52). It is not put up for retail sale and is used for shirting fabrics, falling under tariff item 5510.30.00.
Duty Rate — Japan → Canada
Import Tips
• For 50/50 blends, be prepared to justify classification under Chapter 55 using section note 2(A), as the last heading rule applies
• Ensure the yarn is not put up for retail sale
• Provide detailed fibre composition and yarn count documentation to CBSA