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This heading covers synthetic filament yarn (other than sewing thread). It includes :

(1) Monofilament (monofil) of less than 67 decitex.

(2) Multifilament obtained by grouping together a number of monofilaments (varying from two filaments to several hundred) generally as they emerge from the spinnerets. These yarns may be without twist or twisted (single, multiple (folded) or cabled). They therefore include :

(¥¡) Single yarns consisting of the filaments reeled parallel without twist. Filament tow not provided for in Chapter 55 is also included.

(¥¢)Single yarns of such filaments twisted as they are taken from the spinnerets or in a subsequent twisting operation.

(¥£)Multiple (folded) or cabled yarns produced by combining such single yarns, including those obtained from the monofilament of heading 54.04 (see Part (¥°) (B) (1) of the General Explanatory Note to Section XI).
The above yarns are, however, excluded if they constitute twine of heading 56.07 or yarn put up for retail sale of heading 54.06 (see Parts (¥°) (B) (2) and (3) of the General Explanatory Note to Section XI).
In addition to the normal forms in which textile yarns may be put up other than for retail sale, some yarns of this heading may also be put up in forms without internal support (cakes, etc.).
Apart from the exclusions already mentioned, the heading does not include :

(a) Synthetic monofilament and strip and the like of synthetic textile materials, of heading 54.04.

(b)Synthetic filament tow of a length exceeding 2 m of heading 55.01.

(c) Synthetic filament tow of a length not exceeding 2 m of heading 55.03.

(d)Tops (ruptured tow) of heading 55.06.

(e) Metallised yarns, including yarns of this heading combined with metal thread in any proportion or covered with metal (heading 56.05).

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Subheading Explanatory Notes.
Subheadings 5402.31 to 5402.39
Textured yarns are yarns that have been altered by a mechanical or physical process (e.g., twisting, untwisting, false-twisting, compression, ruffling, heat-setting or a combination of several of these processes), which results in individual fibres being set with introduced curls, crimps, loops, etc. These distortions may
be partially or completely straightened by a stretching force but resume the shape into which they have been set upon being released.
Textured yarns are characterised by having either a high bulk or a very high extensibility. The high elasticity of both types makes them especially suitable for use in the manufacture of stretch garments (e.g., tights, hose, underwear) while the high bulk yarns give fabrics softness and warmth of touch.
Textured yarns may be distinguished from non-textured (flat) filament yarns by the presence of special twist characteristics, small loops or reduced parallel orientation of the filaments in the yarn.
Subheading 5402.46
This subheading covers yarns consisting of fibres whose molecules are partially oriented. These yarns,
which are generally in a flat form, are not used directly for the production of fabric and must first undergo a drawing or draw-texturing process. They are also known under the name POY .

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