B87015 B8 Ruling Active

The tariff classification of covered yarns made of nylon and spandex

Issued July 23, 1997 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 5606.00.0010, 5402.41.9030

Headings: 5606, 5402

Product description

According to your letter, the subject yarns are described as follows: Lot L700 - a conventionally-covered yarn made of 32.2% 20 denier Lycra (core) and 67.8% 10 denier, 7 filament nylon (cover). The conventional covering or gimping process wraps a synthetic filament yarn around a core of Lycra. Lot L773 - an air-covered singles yarn made of 13.3% 20 denier Lycra (core) and 86.7% 40 denier, 34 filament nylon (cover). Air covering entangles the filaments of the cover yarn around the core by applying air pressure in the process.

CBP rationale

The applicable subheading for Lot L700 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 B87015 July 23, 1997 CLA-2-54:RR:NC:TA:351 B87015 CATEGORY: Classification TARIFF NO.: 5606.00.0010; 5402.41.9030 Mr. Scott E. Rosenow Stein, Shostak, Shostak & O'Hara Suite 807 1620 L Street NW Washington DC 20036-5605 RE: The tariff classification of covered yarns made of nylon and spandex Dear Mr. Rosenow: In your letter dated June 30, 1997 you requested a tariff classification ruling on behalf of Sara Lee Hosiery, for two yarns. According to your letter, the subject yarns are described as follows: Lot L700 - a conventionally-covered yarn made of 32.2% 20 denier Lycra (core) and 67.8% 10 denier, 7 filament nylon (cover). The conventional covering or gimping process wraps a synthetic filament yarn around a core of Lycra. Lot L773 - an air-covered singles yarn made of 13.3% 20 denier Lycra (core) and 86.7% 40 denier, 34 filament nylon (cover). Air covering entangles the filaments of the cover yarn around the core by applying air pressure in the process. The applicable subheading for Lot L700 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. 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); of nylon or other polyamides; other; multifilament, untwisted or with twist of less than 5 TPM; other, in subheading 5402.41.9030, HTS. 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, Paul K. Schwartz Chief, Textiles & Apparel Branch National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

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 →