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Heading 5107 : Yarn of combed wool, not put up for retail sale.
This heading covers worsted yarns whether single or multiple (folded), i.e., those obtained by spinning rovings of combed wool.
They are excluded if put up for retail sale (see provisions of Part (Ⅰ) (B) (3) of the General Explanatory Note to Section XI).
Worsted yarns differ from woollen yarns in having a smooth appearance and regular section; their fibres are parallel, and short and tangled fibres have been eliminated by combing.
These yarns may have undergone the processes mentioned in Part (Ⅰ) (B) (1) of the General Explanatory Note to Section XI.The heading does not cover yarns of carded wool derived from combed wool in fragments, or yarns known as combed-carded yarns (heading 51.06).
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