5205.44.00.90 - Other (301)

This HTS category, 5205.44.00.90, classifies multiple (folded) or cabled cotton yarns, spun from combed fibers, with a single yarn count exceeding 52 but not exceeding 80 tex. These yarns contain 85 percent or more by weight of cotton and are not packaged for retail sale. The defining characteristic is the yarn's construction: it must be formed by twisting two or more single yarns together, creating a stronger and more structured thread. The "other" designation at this specific sub-heading indicates that it encompasses multiple or cabled yarns that do not fall under any more specific tariff classifications within this level.

This category is distinguished from its sibling, "ring spun," which refers to a method of spinning single yarns. While the single yarns used to form the folded or cabled yarn in this category *could* have been ring-spun, this classification focuses on the *subsequent* process of combining those single yarns into a folded or cabled structure. The key differentiator is the presence of multiple yarns twisted together, as opposed to a single spun yarn.

As this is a leaf node, there are no further subcategories under 5205.44.00.90. Therefore, the classification is finalized at this level based on the yarn's structure (multiple/cabled), fiber content (cotton, 85% or more), preparation (combed fibers), single yarn count range (exceeding 52 but not exceeding 80 tex), and presentation (not for retail sale). This classification is crucial for accurate duty assessment and trade statistics for bulk industrial yarns meeting these precise specifications.