165s Combed SIROspun 2-Ply Yarn from Germany
This is a SIROspun 2-ply equivalent yarn made from combed cotton fibres, with single yarn metric number exceeding 165 (less than 83.33 decitex). The SIROspun process produces a yarn that is equivalent to a 2-ply yarn, and it contains 85% or more cotton by weight, so it falls under tariff item 5205.48.00 as a multiple (folded) yarn of combed fibres.
Duty Rate — Germany → Canada
Import Tips
• SIROspun yarns are treated as multiple (folded) yarns for tariff classification, so they fall under this item if the fineness and cotton content criteria are met
• Confirm that the yarn is not put up for retail sale and that the single yarn fineness is less than 83.33 decitex
• If the yarn is actually a single yarn with a SIROspun finish, it may be classified under a different subheading—verify with a laboratory test