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HQ 088557

May 23, 1991

CLA-2 CO:R:C:T 088557 CRS


TARIFF NO.: 5402.31.0000; 5606.00.0000

Phyllis Richardson
Traffic Manager
Spanco Yarns
P.O. Box 1288
Sanford, N.C. 27330

RE: Gimped yarn; wrapping process. Synthetic filament yarn; air jet process.

Dear Ms. Richardson:

This is in reply to your letter dated January 16, 1991, in which you requested a ruling on yarn under Schedule B. Sample yarn was submitted with your ruling request.


The merchandise at issue consists of four samples of covered spandex yarns. Three of the yarns are made by what is referred to as the "conventional method," in which multifilament nylon yarns are wrapped around a core of synthetic spandex yarn. The remaining yarn is made by an "air covering" process where multifilament textured nylon fibers are intermingled with spandex yarn by means of an air jet.

The yarns are manufactured by Spanco in the United States. The yarns are not put up for retail sale but are exported for use in the manufacture of pantyhose. Some of the yarns may subsequently be returned to the United States.


What is the classification of the yarns in question under Schedule B.


The yarns in question are manufactured in the United States and then exported. In some instances, the yarns may be returned to the United States. General Statistical Note 5, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), provides in pertinent part:

Except as noted below, the statistical reporting numbers for articles classified in chapters 1 through 97 of this schedule may be used in place of comparable Schedule B numbers on the Shipper's Export Declaration. Statistical reporting numbers for articles covered by chapters 98 and 99 of this schedule may only be used on import entries. Schedule B numbers may not be reported on import entries in place of HTS numbers.

If returned to the United States, the yarns may be eligible for duty free treatment under Chapter 98, HTSUSA. However, the instant ruling is confined to the question of classification under Schedule B.

Heading 5402, HTSUSA, provides for, inter alia, synthetic filament yarn (other than sewing thread), not put up for retail sale. Nylon is a synthetic. Note 1, Chapter 54, HTSUSA; Explanatory Notes, EN 54.02, 749. The nylon yarn made by the air covering process is a synthetic filament yarn as described by the terms of heading 5402 and is not put up for retail sale. Accordingly, it is classifiable in heading 5402, Schedule B.

Heading 5606, HTSUSA, provides for, inter alia, gimped yarn. The Explanatory Notes describe gimped yarn in pertinent part as:

[P]roducts composed of a core, usually one or more textile yarns, around which other yarn or yarns are wound spirally.

The three yarns produced by the conventional wrapping method are gimped in that they consist of nylon yarns wrapped around a core of spandex yarn. Since they are defined by the terms of heading 5606 they are classifiable accordingly. In contrast, the yarn manufactured by the air jet process consists of nylon fibers intermingled with spandex yarn.


The yarns manufactured by the conventional wrapping process are classifiable in subheading 5606.00.0000, Schedule B, under the provision for gimped yarn, and strip and the like of heading 5404 or 5405, gimped (other than those of heading 5605 and gimped horsehair yarn); chenille yarn (including flock chenille yarn); loop wale-yarn.

The yarn manufactured by the air jet process is classifiable in subheading 5402.31.3000, Schedule B, under the provision for synthetic filament yarn (other than sewing thread), not put up for retail sale . . . ; textured yarn; of nylon or other polyamides, measuring per single yarn not more than 500 decitex; single yarn.


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