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Heading 5204 : Cotton sewing, thread, whether or not put up for retail sale.
This heading covers cotton sewing thread in the forms and subject to the conditions described in Part (Ⅰ) (B) (4) of the General Explanatory Note to Section XI.
However, if such thread is within the definition of twine, etc. (see Part (Ⅰ) (B) (2) of the General Explanatory Note to Section XI) it is excluded (heading 56.07).
Sewing thread remains in this heading whether or not put up for retail sale or processed as indicated in Part (Ⅰ) (B) (1) of the General Explanatory Note to Section XI.
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clhs@clhs.co.kr 
070-4214-8300