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Heading 5401 : Sewing thread of man-made filaments, whether or not put up for retail sale.
This heading covers sewing thread of man-made filaments 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.
This heading also excludes single yarn and monofilament, even if used as sewing thread (heading 54.02, 54.03, 54.04 or 54.05 as the case may be).
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