CLA-2-54:S:N:N6:351 803892

Ms. Natalie Muurisepp
Fritz Companies, Inc.
P.O. Box 18923
Greensboro, NC 27419-8923

RE: The Shipper's Export Declaration tariff classification of American-made conventional and air covered Lycra yarns.

Dear Ms. Muurisepp:

In your letter, dated November 4, 1994, on behalf of your client UNIFI, you requested a tariff classification ruling on the statistical reporting numbers for the Shipper's Export Declaration.

You have submitted two sample cones of American-made spandex elastomeric yarns, as follows: Lot L700 - a conventional covered yarn made of 32.2% 20 denier Lycra (core)/67.8% 10 denier, 7 filament nylon (cover); and Lot L773 - an air covered singles yarn made of 13.3% 20 denier Lycra (core)/86.7% 40 denier, 34 filament nylon (cover). The conventional covering or gimping process wraps a synthetic filament yarn around a core of Lycra, whereas air covering entangles the filaments of the cover yarn around the core by applying air pressure in the process. The yarns are produced at UNIFI's Madison plant 5 in South Carolina.

The applicable subheading for the conventional covered Lycra yarn, Lot L700, will be 5606.00.0000, 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).

The air covered Lycra yarn, 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); other; multifilament, untwisted or with twist of less than 5 TPM; elastomeric yarn, in subheading 5402.49.0005, HTS.

2

When reporting for export, these two HTS statistical reporting numbers, 5606.00.0000 and 5402.49.0005, may be used in place of the comparable Schedule B numbers on the Shipper's Export Declaration.

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

Sincerely,

Jean F. Maguire
Area Director
New York Seaport