5403.32.00.00 - Of viscose rayon, with a twist exceeding 120 turns/m (606)

This HTS category, 5403.32.00.00, specifically classifies artificial filament yarn of viscose rayon that is not put up for retail sale and has a twist exceeding 120 turns per meter. This material is a component within Chapter 54, focusing on man-made filaments. The yarn is characterized by its synthetic origin, derived from regenerated cellulose (viscose rayon), and its higher twist level, which can impact its strength, texture, and suitability for various textile applications.

The key differentiator for this specific classification lies in the twist level. It is distinguished from its sibling category, 5403.31.00, which covers viscose rayon yarn with a twist not exceeding 120 turns per meter. While both are single yarns of viscose rayon, the higher twist in 5403.32.00.00 signifies a yarn with potentially different physical properties, such as increased strength and a more compact structure, making it suitable for specific weaving or knitting processes. It is also distinct from yarns made of other materials, like cellulose acetate (5403.33.00), or other types of artificial filament yarn falling under broader "Other" categories.

As this is a leaf node within the HTS structure, there are no further subcategories to introduce. Classification under 5403.32.00.00 is final for viscose rayon filament yarn meeting the specified twist criterion and not intended for direct sale to consumers. Importers and exporters should verify that the yarn's construction and material composition precisely align with this description to ensure accurate customs declaration.