5306 - Flax yarn:

This HTS category, 5306, encompasses all yarn spun from flax fibers. Flax yarn is a versatile textile material derived from the stalk of the flax plant. It can be produced in various forms, including fine threads for delicate fabrics, as well as coarser yarns for more robust textile applications. The classification is specific to yarn solely composed of flax, distinguishing it from yarns made from other vegetable fibers or synthetic materials.

To understand its placement, consider its sibling categories which cover entirely different goods, such as live animals (Chapter 01) or other agricultural products. Within Section XI, which pertains to textiles, Chapter 53 specifically groups other vegetable textile fibers and their products. Therefore, 5306 is situated amongst other vegetable fiber-based yarns and woven fabrics, rather than being mixed with materials of animal origin or paper.

This category is further delineated into subcategories based on the construction of the yarn. 5306.10.00.00 covers single flax yarns, meaning the yarn consists of one untwisted or twisted strand. In contrast, 5306.20.00.00 classifies multiple (folded) or cabled flax yarns, where two or more single yarns have been combined and twisted together. This distinction is crucial for customs purposes, as it reflects different manufacturing processes and potential end-uses.