Customs Tariff
CHAPTER 55
Man-made staple fibres
NOTE :
Headings 5501 and 5502 apply only to man-made filament tow, consisting of parallel filaments of a uniform length equal to the length of the tow, meeting the following specifications :
(a) length of tow exceeding 2 m;
(b) twist less than 5 turns per metre;
(c) measuring per filament less than 67 decitex;
(d) synthetic filament tow only: the tow must be drawn, that is to say, be incapable of being stretched by more than 100% of its length;
(e) total measurement of tow more than 20,000 decitex. Tow of a length not exceeding 2 m is to be classified in heading 5503 or 5504.
Supplementary Note:
For the purposes of this Chapter, inherent Fire Retardant (FR) fibres, as specified in IS 11871, IS 13501, IS 15742, IS 15742 A, are those in which the FR properties are naturally part of the polymer backbone and can never be worn away or washed out.