The Shipper's Export Declaration tariff classification of American-made conventional and air covered Lycra yarns.
Issued November 9, 1994 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 5402.49.0005, 5606.00.0000
Product description
You have submitted two sample cones of American-made spandex elastomeric yarns, as follows: Lot L700 - a conventional covered yarn made of 32.2% 20 denier Lycra (core)/67.8% 10 denier, 7 filament nylon (cover); and Lot L773 - an air covered singles yarn made of 13.3% 20 denier Lycra (core)/86.7% 40 denier, 34 filament nylon (cover). The conventional covering or gimping process wraps a synthetic filament yarn around a core of Lycra, whereas air covering entangles the filaments of the cover yarn around the core by applying air pressure in the process. The yarns are produced at UNIFI's Madison plant 5 in South Carolina.
CBP rationale
The applicable subheading for the conventional covered Lycra yarn, Lot L700, will be 5606.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for gimped yarn, and strip and the like of heading 5404 or 5405, gimped (other than those of heading 5605 and gimped horsehair yarn).
Full text
NY 803892 November 9, 1994 CLA-2-54:S:N:N6:351 803892 CATEGORY: Classification TARIFF NO.: 5402.49.0005; 5606.00.0000 Ms. Natalie Muurisepp Fritz Companies, Inc. P.O. Box 18923 Greensboro, NC 27419-8923 RE: The Shipper's Export Declaration tariff classification of American-made conventional and air covered Lycra yarns. Dear Ms. Muurisepp: In your letter, dated November 4, 1994, on behalf of your client UNIFI, you requested a tariff classification ruling on the statistical reporting numbers for the Shipper's Export Declaration. You have submitted two sample cones of American-made spandex elastomeric yarns, as follows: Lot L700 - a conventional covered yarn made of 32.2% 20 denier Lycra (core)/67.8% 10 denier, 7 filament nylon (cover); and Lot L773 - an air covered singles yarn made of 13.3% 20 denier Lycra (core)/86.7% 40 denier, 34 filament nylon (cover). The conventional covering or gimping process wraps a synthetic filament yarn around a core of Lycra, whereas air covering entangles the filaments of the cover yarn around the core by applying air pressure in the process. The yarns are produced at UNIFI's Madison plant 5 in South Carolina. The applicable subheading for the conventional covered Lycra yarn, Lot L700, will be 5606.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for gimped yarn, and strip and the like of heading 5404 or 5405, gimped (other than those of heading 5605 and gimped horsehair yarn). The air covered Lycra yarn, Lot L773, will be classifiable under the provision for synthetic filament yarn (other than sewing thread), not put up for retail sale, ...; other yarn, single, untwisted or with twist not exceeding 50 turns per meter (TPM); other; multifilament, untwisted or with twist of less than 5 TPM; elastomeric yarn, in subheading 5402.49.0005, HTS. 2 When reporting for export, these two HTS statistical reporting numbers, 5606.00.0000 and 5402.49.0005, may be used in place of the comparable Schedule B numbers on the Shipper's Export Declaration. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). Sincerely, Jean F. Maguire Area Director New York Seaport
More rulings on the same tariff codes
The tariff classification of gimped elastic yarn assembled from U.S.-made nylon yarn/Lycra monofilament in Colombia.
The tariff classification of bare spandex yarn from India.
The tariff classification of three supported Lurex-type yarns from Korea.
Gimped yarn; wrapping process. Synthetic filament yarn; airjet process.
The tariff classification of cotton and rayon/spandex gimped yarns from Japan.Dear Mr. Choi:In your letter dated May 1, 1990, on behalf of Deltex Inc., you requested a tariff classification ruling.You have submitted two samples of singles yarns used for machine knitting purposes. In your letter, you described the two yarns as follows: a cotton spun core yarn, 26 cotton count, 92% cotton/8% spandex, 22.2 turns per inch (tpi); and a rayon spun core yarn, 27 cotton count, 94% rayon/6% spandex, 17.15 tpi. According to our New York Laboratory, both yarns have been determined to be gimped yarns, not core spun yarns.The applicable subheading for both the cotton and rayon yarns will be 5606.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for gimped yarn, and strip and the like of heading 5404 or 5405, gimped (other than those of heading 5605 and gimped horsehair yarn). The rate of duty will be 11.5 percent ad valorem.The gimped yarns fall within textile categor
The tariff classification of a gimped cotton/spandex yarnfrom Japan.
The tariff classification of a gimped yarn from Canada.
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →