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Heading 5110 : Yarn of coarse animal hair or of horsehair (including gimped horsehair yarn), whether or not put up for retail sale.
This heading covers :(1) Yarns, whether single or multiple (folded), obtained by spinning the rovings of coarse animal hair (see Explanatory Note to heading 51.02 for an explanation of what is meant by coarse animal hair).
These yarns are used in the manufacture of certain woven fabrics, interlinings or articles for technical uses. (2) Yarns of horsehair. These yarns are obtained by spinning, generally using the shorter horsehairs (those from the manes of equine animals or the tails of bovine animals). The much longer horsehairs from the tails of equine animals cannot be spun. They are often knotted end to end, forming continuous filaments which are used as the warp thread in the manufacture of certain horsehair fabrics. In view of their use, filaments of this kind are also classified in this heading. However, single horsehairs (not tied end to end) fall in heading 05.11.
Horsehair yarns consisting of a bundle of horsehairs bound or gimped with yarn of cotton or of another textile material remain classified in this heading. They may have undergone the processes mentioned in Part (Ⅰ) (B) (1) of the General Explanatory Note to Section XI.
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070-4214-8300