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NY 894208

January 31, 1994

CLA-2-54:S:N:N6:351 894208


TARIFF NO.: 5402.49.0005

Mr. Jay Shah
Assen Exports Inc.
10902 Reisterstown Road, Suite 203
Owings Mills, MD 21117

RE: The tariff classification of bare spandex yarn from India.

Dear Shah:

In your letter dated January 19, 1994, you requested a tariff classification ruling.

You have submitted a catalog from the Indian manufacturer and specifications for multifilament spandex yarns that you intend to import this year. No samples were submitted. Spandex is an extruded synthetic elastomeric thread in which more than 85% of the fiber forming substance is a segmented polyurethane. According to your specifications, the spandex will be imported in various sizes, denier/number of filaments, as follows: 10 denier/ 3 filaments, 20/3, 40/5, 70/7, 140/7, 280/20, 420/30, 840/60 and 1120/90. These elastic multifilament yarns will be bare, not core spun or covered (gimped). We assume that they will be singles, untwisted and not put up for retail sale.

The applicable subheading for the spandex yarns will be 5402.49.0005, Harmonized Tariff Schedule of the United States (HTS), which provides for synthetic filament yarn (other than sewing thread), not put up for retail sale, ...; other yarn, single, untwisted or with a twist not exceeding 50 turns/m; other; multifilament, untwisted or with twist of less than 5 turns per meter; elastomeric yarn. The rate of duty will be 10 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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