5402.47.10.40 - With twist of 5 turns or more per meter (606)

This HTS classification, 5402.47.10.40, specifically covers synthetic filament yarn, other than sewing thread and monofilament under 67 decitex, which is not put up for retail sale. The yarn must be wholly of polyester, measure between 75 and 80 decitex, and consist of exactly 24 filaments. A key characteristic for this specific subcategory is that the yarn possesses a twist of 5 turns or more per meter, as indicated by the parenthetical "(606)".

This category is distinct from its sibling, 5402.47.10.20, which classifies similar polyester yarns but with a twist of less than 5 turns per meter (untwisted or with a twist not exceeding 50 turns/m, with the specific twist limitation being the differentiator at this level). Therefore, the presence of a twist of 5 or more turns per meter is the primary determinant for goods falling under 5402.47.10.40.

As this classification represents a leaf node within the HTS, there are no further subcategories. Classification under this code signifies a precise definition of the polyester filament yarn based on its material composition, filament count, decitex range, and a specific twist characteristic. Importers and exporters should meticulously verify these physical attributes to ensure accurate declaration.