CLA-2-54:RR:NC:TA:351 B87015

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