5406.00 - Man-made filament yarn (other than sewing thread), put up for retail sale:

This HTS category, 5406.00, encompasses man-made filament yarns specifically prepared and packaged for direct sale to consumers. This includes yarns made from synthetic fibers like polyester, nylon, or acrylic, as well as artificial fibers such as rayon or regenerated cellulose. The defining characteristic for inclusion here is the retail packaging, which indicates an intent for immediate use by end-users rather than further industrial processing. Examples would include skeins, balls, or hanks of yarn intended for knitting, crocheting, or other crafting purposes.

Within the broader Chapter 54, which deals with man-made filaments, this category is distinct from industrial filament yarns (which would typically fall under other headings or subheadings based on their un-put-up state or further processing). Compared to sibling categories at the highest level (Section/Chapter level), it is crucial to recognize that 5406.00 is nested within textiles, specifically man-made filaments, and therefore is not related to live animals (01xx series), mineral products, or machinery.

The subcategories within 5406.00 further refine the classification based on the material origin of the filament. 5406.00.10 specifically covers synthetic filament yarn, derived from processes that do not involve natural raw materials being chemically transformed. Conversely, 5406.00.20.00 addresses artificial filament yarn, which originates from naturally occurring materials that undergo chemical processing to form filaments. This distinction is critical for accurate customs declaration and duty assessment.