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of <h1>Waste from Filament Yarn Production Classified Under Heading 54.04 or 54.05, Not Sub-Heading 5401.20.</h1> A classification issue has arisen regarding the waste produced during the manufacture of artificial filament yarn. The question is whether this waste should be classified under sub-heading 5401.20 as 'waste of artificial filament' or under Heading 54.04 as artificial filament yarn. After examination, it was determined that sub-heading 5401.20 pertains to waste arising during the manufacture of filaments, not filament yarn. Since the waste in question arises during the reeling and coning process of filament yarn, it should be classified under Heading 54.04 or 54.05, depending on whether it is texturized.
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