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8663131991-08-28New YorkClassification

The tariff classification of an elastic core spun cottonyarn from Korea.

U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced

Cross-Source Intelligence

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-04-28 · Updates monthly

Summary

The tariff classification of an elastic core spun cottonyarn from Korea.

Ruling Text

NY 866313 August 28, 1991 CLA-2-52:S:N:N3H:351 866313 CATEGORY: Classification TARIFF NO.: 5205.23.0000 Mr. Sooseong Park Lee Company 8939 S. Sepulveda Blvd., Suite 235 Los Angeles, CA 90045 RE: The tariff classification of an elastic core spun cotton yarn from Korea. Dear Mr. Park: In your letter dated August 14, 1991, on behalf of K & C Textile Co., you requested a tariff classification ruling. You have submitted a sample of unbleached, elastic core spun yarn. Core spun yarns are not considered to be gimped yarns. The yarn is made of 90.5% combed cotton fibers and 9.5% filament spandex (core). The yarn is a singles yarn measuring 26 English cotton count or 44 metric number (nm). We assume that the yarn imported from Korea will not be put up for retail sale. The applicable subheading for the cotton/spandex yarn will be 5205.23.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for cotton yarn (other than sewing thread), containing 85 percent or more by weight of cotton, not put up for retail sale, single yarn, of combed fibers, exceeding 43 nm but not exceeding 52 nm. The rate of duty will be 8.6 percent ad valorem. The yarn falls within textile category designation 301. Based upon international textile trade agreements, products of Korea are subject to the requirement of a visa and quota restraints. The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraints Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. 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. Sincerely, Jean F. Maguire Area Director New York Seaport