Covered yarn is widely used in textiles for socks, hosiery, activewear, seamless garments, circular knitting, and warp knitting. But while it is a familiar material in manufacturing, its HS Code classification is often confusing. Because covered yarn is a composite yarn—made from a core (spandex or rubber) and an outer covering (nylon, polyester, cotton, or others)—it is not always classified the same way as traditional filament or spun yarns.
Accurate HS classification is essential. It impacts import duties, anti-dumping taxes, customs clearance time, compliance with country-specific regulations, and even the eligibility for trade agreements. If you want to understand the fundamentals of HS coding principles such as heading structure, subheading logic, and tariff notes, you may refer to the foundational explanation in Spandex Yarn HS Code.
This article helps you understand how Covered Yarn HS Codes work and how to self-check the correct code for your specific product in different markets.
Why Covered Yarn Requires a Different HS Classification Approach
Unlike pure spandex yarn or pure nylon/polyester filament, covered yarn combines two different functional components, making it neither a simple elastane filament nor a standard synthetic yarn. Customs authorities classify it based on how the yarn behaves in its final composite form rather than on any single ingredient.
Therefore, its HS Code must follow rules for composite or elastic yarns, which differ significantly from the rules applied to pure fibers.
Covered yarn is not classified as:
- Spandex filament (HS 5402) → because it is no longer a pure elastomer
- Nylon/Polyester yarn (HS 5402/5403/5404) → because the presence of a core changes its nature
Thus, it belongs to special composite yarn categories, where structure, not fiber content alone, determines the HS Code.
Key Factors Influencing the HS Code of Covered Yarn
Classifying covered yarn depends on more than just fiber content. Customs authorities examine how the yarn is built and functions, considering several technical and market-based elements. These factors ensure that the classification reflects the yarn’s true structure and intended use rather than a superficial reading of materials. Customs authorities consider multiple factors:
- Core Material (Spandex vs Rubber) — The Primary Classifier
- Rubber core → often classified under HS 5604
- Spandex core → may also fall under 5604, depending on country rules
- Cover Material (Nylon, Polyester, Cotton, etc.)
May influence specific subheadings or national tariff extensions
- Number of Covering Layers (SCY vs DCY)
Some markets differentiate single vs double covering
- Denier / Yarn Count
Affects sub-classification in selective tariff systems
- National Tariff Rules
US HTS, EU TARIC, China Customs, and Vietnam Tariff each have unique interpretations even within the same Harmonized System heading
Due to the variations in tariff notes, local customs interpretations, and national extensions of the Harmonized System, the same covered yarn may fall under slightly different subheadings in different countries. This is not unusual: local regulations, industry practices, and the country’s approach to composite yarn classification all influence the final number.
For exporters and importers, this means you must always verify the code with the destination market’s official tariff database, rather than relying solely on a single global number.
How HS Code Classifies Covered Yarn (Core-Based Classification)
Covered Yarn With Spandex Core
Spandex-core covered yarn is commonly used in socks, hosiery, seamlesswear, underwear, and stretch fabrics.
Classification principle:
Most jurisdictions classify spandex-covered yarn under HS 5604 (Elastic yarns) instead of synthetic filament chapters.
Common codes:
- US HTS: 5604.10.xxxx
- EU TARIC: 5604.10.00
- China: 5604.10.xxxx
- Vietnam: 5604.10.00
Air-covered yarn (ACY) may sometimes fall into more ambiguous categories, depending on the country’s interpretation.
Covered Yarn With Rubber Core
Rubber-core covered yarn almost always falls under HS 5604, as rubber is explicitly covered in the heading.
Common classifications:
- 5604.10 — Rubber thread covered or impregnated
- 5604.90 — Other elastic yarns
If the covering is cotton, some customs authorities apply additional conditions or documentation requirements.
Practical HS Code Reference Table for Covered Yarn (Most Common Cases)
Before reviewing the detailed table below, it’s important to understand its role:
This table summarizes the most frequently used HS Codes in real-world trade, helping manufacturers, importers, and sourcing specialists quickly compare classifications across major markets. It does not replace official tariff databases, but serves as a practical reference to guide your initial classification process.
| Product Type | Core Material | Cover Material | Common HS Codes (US / EU / China / Vietnam) | Notes |
| SCY Spandex Covered Yarn | Spandex | Nylon / Polyester | Usually 5604.10.xxxx | Check if ACY is included separately in your market |
| DCY Spandex Covered Yarn | Spandex | Nylon / Polyester | 5604.10.xxxx | Some markets distinguish SCY vs DCY |
| ACY (Air Covered Yarn) | Spandex | Nylon / Polyester | 5604.90.xxxx or occasionally filament yarn categories | Borderline cases require review of tariff notes |
| Rubber Covered Yarn | Rubber | Nylon / Cotton / Polyester | 5604.10.xxxx | Most consistently classified category |
| Cotton-Covered Elastic Yarn | Spandex / Rubber | Cotton | 5604.10 or 5604.90 | Additional documentation may be required |
Conclusion
How to Self-Check Covered Yarn HS Code Accurately
To determine the correct HS Code, begin by identifying the core composition, as this is the primary determinant for classification. Next, evaluate the covering material, number of covering layers, and the yarn’s denier or count. After mapping these characteristics, consult the official customs database of the importing country—such as US HTS, EU TARIC, China Customs, or Vietnam’s tariff schedule—because subheadings may differ even when based on the same global HS structure. Finally, compare how multiple markets classify similar products, especially if you export globally.
Common Mistakes When Classifying Covered Yarn HS Code
Businesses often misclassify covered yarn by treating it as pure spandex (HS 5402) or as pure nylon/polyester filament, which is technically incorrect once a core-and-cover structure is present. Another frequent mistake is failing to check whether ACY is categorized differently by local customs. Some companies also overlook the importance of the yarn core, assuming the visible covering determines classification. These errors can lead to delays, reclassification, penalties, or unexpected duty rates.
If you need help confirming the correct HS Code for your specific product—or want a customized HS classification guide covering SCY, DCY, ACY, or rubber-covered yarn for multiple markets—feel free to request a tailored consultation.
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