5403.42.00.00 - Of cellulose acetate (606)

This HTS category, 5403.42.00.00, specifically classifies artificial yarn made from cellulose acetate. These yarns are not intended for retail sale and are not sewing thread. They can be in the form of single strands or multiple strands twisted together (folded or cabled). The defining characteristic for inclusion in this subheading is the material composition: the filament must be derived from cellulose acetate.

This category is distinguished from its sibling, 5403.41.00.00, which exclusively covers artificial yarn of viscose rayon. While both are artificial filament yarns, not put up for retail sale, and can be multiple or cabled, the material is the sole differentiating factor. This ensures that yarns of different synthetic origins are correctly classified.

As this is a leaf node, there are no further subcategories. Therefore, classification under 5403.42.00.00 relies solely on confirming that the artificial yarn is composed of cellulose acetate, is not sewing thread, and is not presented for retail sale. Examples would include bulk yarn for industrial textile manufacturing or for subsequent processing into finished goods.