WCO Explanatory Notes reproduced for reference. © World Customs Organization. Verify against official WCO publication.
54.03 Artificial filament yarn other than sewing thread), not put up for retail sale, including artificial monof ament of less than 67 decitex. 5403.10 - High tenacity yarn of viscose rayon - Other yarn, single : 5403.31 - - Of viscose rayon, untwisted or with a twist not exceeding 120 huns per 5403.32 - - Of viscose rayon, with a twist exceeding 120 turns per metre 5403.33 - - Of cellulose acetate 5403.39 - - Other - Other yam, multiple (folded) or cabled : - - Of viscose rayon - - Of cellulose acetate - - Other 5403.41 5403.42 5403.49 metre The Explanatory Note to heading 54.02 applies, mutatis mutandis, to the products of this heading.
Notes. 1.- Throughout the Nomenclature, the term “man-made fibres” means staple fibres and filaments of organic polymers produced by manufacturing processes, either : (a) By polymerisation of organic monomers to produce polymers such as polyamides, polyesters, polyolefins or polyurethanes, or by chemical modification of polymers produced by this process (for example, poly(vinyl alcohol) prepared by the hydrolysis of poly(vinyl acetate)); or (b) By dissolution or chemical treatment of natural organic polymers (for example, cellulose) to produce polymers such as cuprammonium rayon (cupro) or viscose rayon, or by chemical modification of natural organic polymers (for example, cellulose, casein and other proteins, or alginic acid), to produce polymers such as cellulose acetate or alginates. The terms “synthetic” and “artificial”, used in relation to fibres, mean : synthetic : fibres as defined at (a); artificial : fibres as defined at (b). Strip and the like of heading 54.04 or 54.05 are not considered to be man-made fibres. The terms “man-made”, “synthetic” and “artificial” shall have the same meanings when used in relation to “textile materials”. 2.- Headings 54.02 and 54.03 do not apply to synthetic or artificial filament tow of Chapter 55.