HS Code for Cellulose acetate plied yarn

Cellulose acetate plied yarn is classified under HS code 5403.42. This classification is governed by the Harmonized System's rules for man-made filaments found in Chapter 54. Specifically, heading 5403 encompasses artificial filament yarn, which includes monofilament of less than 67 decitex. The classification process begins with General Interpretative Rule (GRI) 1, which dictates that classification is determined by the terms of the headings and any relative section or chapter notes. Under Chapter 54, Note 1 defines \"man-made fibers\" as those produced by chemical transformation of organic polymers, such as cellulose acetate. Subheading 5403.42 is specifically designated for multiple (folded) or cabled yarns of cellulose acetate. A \"plied\" or \"folded\" yarn is created by twisting together two or more single yarns. This distinction is critical because single yarns of the same material are classified under a different subheading (5403.33). Furthermore, the yarn must not be put up for retail sale and must not meet the definition of sewing thread as per Note 5 to Section XI. If the yarn is prepared for retail sale, it would shift to heading 5406. The technical requirement for the filaments to be less than 67 decitex ensures that the product is treated as yarn rather than monofilament strips or similar shapes of heading 5405.

Products Included

• Folded cellulose acetate filament yarn
• Cabled cellulose acetate filament yarn
• Multiple artificial filament yarn (non-retail)
• Plied acetate yarn for industrial weaving

Common Misclassification

This product is frequently confused with HS code 5403.33, which is reserved for single cellulose acetate yarns. The primary difference lies in the mechanical construction; 5403.42 requires two or more yarns twisted together. It is also often misclassified under 5401.20 if it is mistaken for sewing thread. To be 5401.20, the yarn must meet specific finishing and twist requirements intended for use as thread. Additionally, if the yarn is packaged for retail sale (e.g., small balls or skeins for consumer use), it must be classified under 5406.00.

FAQ

What is the HS code for cellulose acetate plied yarn?

The HS code for cellulose acetate plied (multiple or cabled) yarn is 5403.42.

How does decitex affect the classification of this yarn?

For a product to be classified as yarn under heading 5403, the individual monofilaments must be less than 67 decitex. If the monofilament is 67 decitex or more, it is classified under heading 5405.