The tariff classification of elastomeric spandex yarns from Vietnam

N328198 December 1, 2022 CLA-2-54:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 5404.11.0000 Ms. Joan Wong The Gap, Inc. 2 Folsom Street San Francisco, CA 94105 RE:      The tariff classification of elastomeric spandex yarns from Vietnam Dear Ms. Wong: In your letter dated September 16, 2022, you requested a tariff classification ruling.  Samples were provided and sent for laboratory analysis.  The samples will be retained for reference purposes. SKU# H350, described as “70D regular spandex yarn” and SKU# H350C described as “70D reactive dyeable spandex yarn,” are elastomeric monofilament untwisted yarns stated to be composed of 100 percent spandex. The yarns will be used in commercial settings to produce knitted and woven fabrics. According to U.S Customs and Border Protection (“CBP”) laboratory analysis, the sample described as “70D regular spandex yarn” is a monofilament elastomeric yarn composed wholly of synthetic fibers with a decitex of 71.2, no twist, and a cross section dimension that does not exceed 1 mm.  The yarn is not considered high tenacity or textured.  The weight of the sample with support is 623.6 grams.  According to CBP laboratory analysis, the sample described as “70D reactive dyeable spandex yarn,” is a monofilament elastomeric yarn composed wholly of synthetic fibers with a decitex of 80.5, no twist, and a cross section dimension that does not exceed 1 mm.  The yarn is not considered high tenacity or textured.  The weight of the sample with support is 625.5 grams. You have suggested that the yarns should be classified under subheading 5404.11.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Synthetic monofilament of 67 decitex or more and of which no cross-sectional dimension exceeds 1 mm: strip and the like (for example, artificial straw) of synthetic textile materials of an apparent width not exceeding 5 mm: Monofilament: Elastomeric.”  We agree. The general rate of duty is 6.9 percent ad valorem. Duty rates are provided for your convenience and are subject to change.  The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at https://hts.usitc.gov/current. 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 Kristine Dodge at kristine.dodge@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division