The tariff classification of gimped elastic yarn assembled from U.S.-made nylon and spandex yarns in Colombia.
Issued April 23, 1996 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 5606.00.0010, 9802.00.8065
Product description
In your letter, you explain Spanco Industries' production of two types of covered yarns in Colombia that are made from U.S.-made elastomeric spandex yarn and U.S.-made nylon yarn. In Colombia, a machine moves the spandex through the spindles containing nylon yarn, and the spindles rotating at 24,000 rpm wrap the nylon around the spandex yarn to produce "single cover" yarn. Spanco may also produce "double cover" yarn by passing the spandex through two spindles, each containing nylon yarn, during the wrapping process. There is no change in the nature of the supplied components that result in one continuous strand of covered yarn. The reimported covered yarn will be used mainly in the manufacture of women's hosiery products. No samples of the yarns are submitted with your letter; therefore, you should note that this ruling does not apply to core spun yarn, which is another type of covered yarn that may appear to be similar to gimped or wrapped yarn.
CBP rationale
The applicable subheading for the wrapped yarns will be 5606.00.0010, 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); containing elastomeric filaments.
Full text
NY A82683 April 23, 1996 CLA-2-56:RR:NC:TP:351 A82683 CATEGORY: Classification TARIFF NO.: 5606.00.0010; 9802.00.8065 Ms. Sandra Tovar CST, Inc. P.O. Box 2329 Peachtree City, GA 30269 RE: The tariff classification of gimped elastic yarn assembled from U.S.-made nylon and spandex yarns in Colombia. Dear Ms. Tovar: In your letter dated April 15, 1996, on behalf of Spanco Industries Inc., you requested a classification ruling. In your letter, you explain Spanco Industries' production of two types of covered yarns in Colombia that are made from U.S.-made elastomeric spandex yarn and U.S.-made nylon yarn. In Colombia, a machine moves the spandex through the spindles containing nylon yarn, and the spindles rotating at 24,000 rpm wrap the nylon around the spandex yarn to produce "single cover" yarn. Spanco may also produce "double cover" yarn by passing the spandex through two spindles, each containing nylon yarn, during the wrapping process. There is no change in the nature of the supplied components that result in one continuous strand of covered yarn. The reimported covered yarn will be used mainly in the manufacture of women's hosiery products. No samples of the yarns are submitted with your letter; therefore, you should note that this ruling does not apply to core spun yarn, which is another type of covered yarn that may appear to be similar to gimped or wrapped yarn. The applicable subheading for the wrapped yarns will be 5606.00.0010, 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); containing elastomeric filaments. The duty rate will be 10.8 percent ad valorem. Allowance in duty may be made under the following tariff provision for the cost or value of the American-made yarns before exportation to Colombia. The gimped yarns to be imported will be entitled to partial duty exemption under HTS subheading 9802.00.8065, upon compliance with the regulations. Subheading 9802.00.8065, HTS, provides for articles assembled abroad in whole or in part of fabricated components, the product of the United States. The yarn falls within textile category designation 201. Based upon international textile trade agreements, products assembled in Colombia are subject to the requirement of a visa in the same manner as for other imported merchandise. The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes. To obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Jeff Konzet at 212-466-5885. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division
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