5307 - Yarn of jute or of other textile bast fibers of heading 5303:

Heading 5307 encompasses yarns manufactured from jute or other textile bast fibers belonging to heading 5303. This category specifically covers the spun fibers that have been twisted or processed into thread-like forms suitable for further textile manufacturing processes, such as weaving, knitting, or braiding. It is crucial to distinguish this heading from its siblings, which are located in entirely different chapters and deal with distinct product types. For example, siblings in Chapter 01 relate to live animals, while heading 5307 is solely concerned with vegetable textile fibers in yarn form.

This heading is further subdivided to account for the construction of the yarn. Subcategory 5307.10.00.00 covers "Single" yarns, which consist of a single strand of spun bast fiber. In contrast, subcategory 5307.20.00.00 covers "Multiple (folded) or cabled" yarns. These are formed by twisting two or more single yarns together, either in a parallel manner (folded) or in a more complex twisted arrangement (cabled). This distinction is important for trade purposes as it can influence manufacturing applications and commercial value.