Lyocell is classified as an artificial fiber under the Harmonized System. If lyocell predominates by weight over cotton, the garment falls under heading 610349 rather than 610342. Within 610349, the applicable 10-digit line depends on whether the artificial fiber content triggers a restraint category (cotton, wool, or MMF restraint lines) or falls into the NESOI lines. Importers should obtain a complete fiber breakdown and cross-reference it against the restraint-category line descriptions.

These restraint-category lines (e.g., 6103498010 for cotton restraint, 6103498014 for MMF restraint) were established to track garments that, while made of a non-cotton or non-MMF chief fiber, contain enough of those fibers to fall within historical textile restraint categories. Even though most bilateral textile quotas have expired, the lines remain in the US schedule for statistical and potential future-restraint purposes. Correct line selection requires identifying both the chief fiber and any secondary fiber that may trigger a restraint designation.