Customs Tariff
Notes:
1. This Section does not cover :
(b) Human hair or articles of human hair (heading No. 05.01, 67.03 or 67.04), except straining cloth of a kind commonly used in oil presses or the like (heading No. 59.11);
(c) Cotton linters or other vegetable materials of Chapter 14;
(d) Asbestos of heading No. 25.24 or articles of asbestos or other products of heading No. 68.12 or 68.13;
(e) Articles of Heading No. 30.05 or 30.06 1Omitted[(for example, wadding, gauze, bandages and similar articles for medical, surgical, dental or veterinary purposes sterile surgical suture materials)]; yarn used to clean between the teeth (dental floss), in individual retail packages, of Heading No. 33.06;
(f) Sensitised textiles of heading Nos. 37.01 to 37.04;
(g)
Monofilament
of
which
any
cross-sectional
dimension
exceeds
1
mm
or
strip
or
the
like
(for
example,
artificial
straw)
of
an
apparent
width
exceeding
5
mm,
of
plastics
(Chapter
39),
or
plaits
or
fabrics
or
other
basketware
orwickerwork
of
such
monofilament
or
strip
(Chapter
46);
(h)
Woven,
knitted
or
crocheted
fabrics,
felt
or
nonwovens,
impregnated,
coated,
covered
or
laminated
with
plastics,
or
articles
thereof,
of
Chapter
39;
(ij)
Woven,
knitted
or
crocheted
fabrics,
felt
or
nonwovens,
impregnated,
coated,
covered
or
laminated
with
rubber,
or
articles
thereof,
of
Chapter
40;
(k)
Hides
or
skins
with
their
hair
or
wool
on
(Chapter
41
or
43)
or
articles
of
furskin,
artificial
fur
or
articles
thereof,
of
heading
No.
43.03
or
43.04;
(l) Articles of textile materials of heading No. 42.01 or 42.02;
(m) Products or articles of Chapter 48 (for example, cellulose wadding);
(n) Footwear or parts of footwear, gaiters or leggings or similar articles of Chapter 64;
(o) Hair-nets or other headgear or parts thereof of Chapter 65;
(p) Goods of Chapter 67;
(q) Abrasive-coated textile material (heading No. 68.05) and also carbon fibres or articles of carbon fibres of heading No 68.15;
(r)
Glass
fibres
or
articles
of
glass
fibres,
other
than
embroidery
with
glass
thread
on
a
visible
ground
of
fabric
(Chapter
70);
(s) Articles of Chapter 94 (for example, furniture, bedding, lamps and lighting fittings);
(t) Articles of Chapter 95 (for example, toys, games, sports requisites and nets);
(u) Articles of Chapter 96 (for example, brushes, travel sets for sewing, slide fasteners and typewriter ribbons); or
(v) Articles of Chapter 97.
to be classified as if consisting wholly of that one textile material which predominates by weight over any other single textile
material.
When no one textile material predominates by weight, the goods are to be classified as if consisting wholly of that one
textile material which is covered by the heading which occurs last in numerical order among those which equally merit
consideration.�.
(B) For the purposes of the above rule :
(b)
The
choice
of
appropriate
heading
shall
be
effected
by
determining
first
the
Chapter
and
then
the
applicable
heading
within
that
Chapter,
disregarding
any
materials
not
classified
in
that
Chapter;
(c)
When
both
Chapters
54
and
55
are
involved
with
any
other
Chapter,
Chapters
54
and
55
are
to
be
treated
as
a
single
Chapter;
(d)
Where
a
Chapter
or
a
heading
refers
to
goods
of
different
textile
materials,
such
materials
are
to
be
treated
as
a
single
textile
material.
3. (A) For the purposes of this Section, and subject to the exceptions in paragraph (B) below, yarns [single, multiple (folded) or cabled] of the following descriptions are to be treated as "twine, cordage, ropes and cables" :
(b)
Of
man-made
fibres
(including
yarn
of
two
or
more
monofilaments
of
Chapter
54),
measuring
more
than
10,000
decitex;
(c) Of true hemp or flax :
(i)
Polished
or
glazed,
measuring
1,429
decitex
or
more;
or
(ii)
Not
polished
or
glazed,
measuring
more
than
20,000
decitex;
(d) Of coir, consisting of three or more plies;
(e) Of other vegetable fibres, measuring more than 20/000 decitex; or
(f) Reinforced with metal thread.
(b)
Man-made
filament
tow
of
Chapter
55
and
multifilament
yarn
without
twist
or
with
a
twist
of
less
than
5
turns
per
metre
of
Chapter
54;
(c) Silk worm gut of heading No. 50.06, and monofilaments of Chapter 54;
(d) Metallised yarn of heading No. 56.05; yarn reinforced with metal thread is subject to paragraph (A)(f) above; and
(e) Chenille yarn, gimped yarn and loop wale-yarn of heading No 56.06.
(i) 85 g in the case of silk, waste silk or man-made filament yarn; or
(ii) 125 g in other cases;
(b) In balls, hanks or skeins of a weight not exceeding :
(i) 85 g in the case of man-made filament yarn of less than 3,000 decitex, silk or silk waste;
(ii) 125 g in the case of all other yarns of less than 2,000 decitex; or
(iii) 500 g in other cases;
(c)
In
hanks
or
skeins
comprising
several
smaller
hanks
or
skeins
separated
by
dividing
threads
which
render
them
independent
one
of
the
other,
each
of
uniform
weight
not
exceeding
:
(i) 85 g in the case of silk, waste silk or man-made filament yarn; or
(ii) 125 g in other cases.
(i) Single yarn of wool or fine animal hair, unbleached; and
(ii) Single yarn of wool or fine animal hair, bleached, dyed or printed, measuring more than 5,000 decitex;
(b). Multiple (folded) or cabled yarn, unbleached :
(i) Of silk or waste silk, however put up; or
(ii) Of other textile material except wool or fine animal hair, in hanks or skeins;
(c) Multiple (folded) or cabled yarn of silk or waste silk, bleached, dyed or printed, measuring 133 decitex or less; and
(d) Single, multiple (folded) or cabled yarn of any textile material:
(i) In cross-reeled hanks or skeins; or
(ii)
Put
up
on
supports
or
in
some
other
manner
indicating
its
use
in
the
textile
industry
(for
example,
on
cops,
twisting
mill
tubes,
pirns,
conical
bobbins
or
spindles,
or
reeled
in
the
form
of
cocoons
for
embroidery
looms).
(a) Put up on supports (for example, reels, tubes) of a weight (including support) not exceeding 1,000 g;
(c) With a final "Z" twist.
7. For the purposes of this Section, the expression "made up" means :
(b)
Produced
in
the
finished
state,
ready
for
use
(or
merely
needing
separation
by
cutting
dividing
threads)
without
sewing
or
other
working
(for
example,
certain
dusters,
towels,
table
cloths,
scarf
squares;
blankets);
(c)
Hemmed
or
with
rolled
edges,
or
with
a
knotted
fringe
at
any
of
the
edges,
but
excluding
fabrics
the
cut
edges
of
which
have
been
prevented
from
unravelling
by
whipping
or
by
other
simple
means;
(d) Cut to size and having undergone a process of drawn thread work;
(e)
Assembled
by
sewing,
gumming
or
otherwise
(other
than
piece
goods
consisting
of
two
or
more
lengths
of
identical
material
joined
end
to
end
and
piece
goods
composed
of
two
or
more
textiles
assembled
in
layers,
whether
or
not
padded);
(f)
Knitted
or
crocheted
to
shape,
whether
presented
as
separate
items
or
in
the
form
of
a
number
of
items
in
the
length.
8. For the purposes of Chapters 50 to 60 :
(b) Chapters 50 to 55 and 60 do not apply to goods of Chapters 56 to 59.
10. Elastic products consisting of textile materials combined with rubber threads are classified in this Section.
11. For the purposes of this Section, the expression "impregnated" includes "dipped".
12. For the purposes of this Section, the expression "polyarnides" includes "aramids".
1[13. For the purposes of this Section and, where applicable, throughout this Schedule, the expression "elastomeric yarn" means filament yarn, including monofilament, of synthetic textile material, other than textured yarn, which does not break on being extended to three times its original length and which returns, after being extended to twice its original length, within a period of five minutes, to a length not greater than one and a half times its original length.
14. Unless the context otherwise requires, textile garments of different headings are to be classified in their own headings even if put up in sets for retail sale. For the purposes of this Note, the expression "textile garments" means garments of headings 6101 to 6114 and headings 6201 to 6211.]
Old[ 13. Unless the context otherwise requires, textile garments of different headings are to be classified in their own headings even if put up in sets for retail sale. For the purposes of this Note, the expression "textile garments" means garments of heading Nos. 61.01 to 61.14 and heading Nos. 62.01 to 62.11.]
SUB-HEADING NOTES
1. In this Section and, where applicable, throughout this Schedule, the following expressions have the meanings hereby assigned to them :
1Omitted[ (a) Elastomeric yarn
Yarn which:
(ii) is of indeterminate colour ("grey yarn"), manufactured from garnetted stock.
Such yarn may have been treated with a colourless dressing or fugitive dye (which disappears after simple washing with oap) and, in the case of man-made fibres, treated in the mass with delustring agents (for example, titanium dioxide).
Yarn which:
(ii) consists of a mixture of unbleached and bleached fibres; or
(iii)
is
multiple
(folded)
or
cabled
and
consists
of
unbleached
and
bleached
yarns.
(iii) is obtained from slivers or rovings which have been printed; or
(iv) is multiple (folded) or cabled and consists of unbleached or bleached yarn and coloured yarn.
(ii) consists of bleached yarn; or
(iii)
consists
of
unbleached
and
bleached
yarn.
Woven fabric which:
(ii)
consists
of
coloured
yarn
of
a
single
uniform
colour.
Woven fabric (other than printed woven fabric) which:
(ii) consists of unbleached or bleached yarn and coloured yarn; or
(iii) consists of marl or mixture yarns.
(In
all
cases,
the
yarn
used
in
selvedges
and
piece
ends
is
not
taken
into
consideration.)
(The following are also regarded as printed woven fabrics : woven fabrics bearing designs made, for example, with a brush or spray gun, by means of transfer paper, by flocking or by the batik process.)
The
process
of
mercerisation
does
not
affect
the
classification
of
yarns
or
fabrics
within
the
above
categories.
The definition at 1[(d) to (h)] Old[ (e) to (f)] above apply, mutatis mutandis, to knitted or crocheted fabrics.
(a) where appropriate, only the part which determines, the classification under Interpretative Rule 3 shall be taken into account;
(b) in the case of textile products consisting of a ground fabric and a pile or looped surface no account shall be taken of the ground fabric;
(c) in the case of embroidery of heading No. 58.10 and goods thereof, only the ground fabric shall be taken into account. However, embroidery without visible ground, and goods thereof, shall be classified with reference to the embroidering threads alone.
Chapter 51: - Wool, Fine or Coarse Animal Hair ; Horsehair Yarn and Woven Fabric
Chapter 52: - Cotton
Chapter 53: -
Other Vegetable Textile Fibres; Paper Yarn and Woven Fabrics of Paper Yarn
Chapter 54: - Man-Made Filaments
Chapter 55: - Man-Made Staple Fibres
Chapter 56: - Wadding, Felt and Nonwovens; Special Yarns; Twine, Cordage, Ropes and Cables and
Articles Thereof
Chapter 57: - Carpets & Other Textile Floor Coverings
Chapter 58:- Special Woven Fabrics; Tufted Textile Fabrics; Lace; Tapestries; Trimmings; Embroidery
Chapter 59: - Impregnated, Coated, Covered or Laminated Textile Fabrics; Textile Articles of a Kind Suitable
for Industrial Use
Chapter 60: - Knitted or Crocheted Fabrics
Chapter 61: - Articles of Apparel and Clothing accessories, Knitted or Crocheted
Chapter 62: - Articles of Apparel and Clothing Accessories, Not Knitted or Crocheted
Chapter 63: - Other Made Up Textile Articles; Sets; Worn Clothing and Worn Textile Articles; Rags
1. Changes w.e.f. from 1-Jan-2007, Fourth Schedule of Finance Bill 2006