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Heading 5306 : Flax yarn.
This heading covers the single yarns obtained by spinning the rovings of flax fibres of heading 53.01, and multiple (folded) or cabled yarns produced by various combinations of such single yarns.
They are, however, excluded if within the definition of twine, cordage, etc. (heading 56.07)
(see Part (Ⅰ) (B) (2) of the General Explanatory Note to Section XI).
Yarn 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.
Metallised yarn, including flax yarn combined with metal thread in any proportion, is excluded (heading 56.05)
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