9902.12.92 - Single filament yarn of viscose rayon (other than sewing thread), not put up for retail sale, untwisted or with a twist not exceeding 120 turns per meter (provided for in subheading 5403.31.00)

This HTS category, 9902.12.92, specifically covers single filament yarn made from viscose rayon. It is important to note that this classification excludes sewing thread, even if it is made from viscose rayon. Furthermore, the yarn must not be presented for retail sale and must either be untwisted or possess a twist not exceeding 120 turns per meter. This specific definition ensures that only undyed, single-filament viscose rayon yarn meeting these processing criteria is included here, directing it for further consideration under subheading 5403.31.00.

As this is a leaf node within Chapter 99, it represents a highly specific temporary modification or restriction rather than a broad category of goods like the sibling categories found in Chapters 01 through 98 of the HTS. The sibling categories, such as live animals (0101-0105), represent distinct product groups with their own inherent tariff treatments. This 9902 code operates differently, acting as a special provision that overlays or modifies the standard classification for a particular good.

Since this is a leaf node, there are no further subcategories within 9902.12.92. The description provided is exhaustive for the scope of this particular classification. The purpose of this entry within Chapter 99 is to identify and potentially apply special tariff rates, quotas, or restrictions to single filament viscose rayon yarn under specific trade policy circumstances, as indicated by its placement within the "Temporary legislation" chapter.