5403.31.00 - Of viscose rayon, untwisted or with a twist not ex- ceeding 120 turns/m

HTS code 5403.31.00 specifically classifies artificial filament yarn made from viscose rayon, characterized by having a twist of 120 turns per meter or less. This category encompasses yarns that are either untwisted or have a relatively low level of twist, suggesting they are intended for applications where suppleness and a smooth finish are desirable. The "other yarn, single" designation within the broader artificial filament yarn category indicates these are not sewing threads and are not packaged for retail sale.

This classification is distinguished from its siblings by the specific twist rate of the viscose rayon yarn. For example, 5403.32.00 covers viscose rayon yarn with a twist exceeding 120 turns per meter, indicating a more tightly spun product. Similarly, 5403.33.00 deals with yarn made from cellulose acetate, a different cellulosic material.

Within HTS 5403.31.00, further subcategories exist to refine the classification based on the yarn's construction and twist. Subcategory 5403.31.00.20 applies to monofilaments or multifilaments with a very low twist, specifically less than 5 turns per meter, or if untwisted. In contrast, 5403.31.00.40 is for multifilament yarns that, while still within the 120 turns/m limit, have a twist of 5 turns or more per meter, signifying a more substantial twist than the lowest category.