Customs Tariff
Chapter 67
Prepared Feathers and Down and Articles made of Feathers or of Down; Artificial Flowers; Articles of Human Hair
l.
This
Chapter
does
not
cover:
(a) 1[filtering
or straining cloth] old[Straining
cloth]
of
human
hair
(heading
5911);
(b) Floral
motifs
of
lace,
of
embroidery
or
other
textile
fabric
(Section
XI);
(c) Footwear
(Chapter
64);
(d) Headgear
and
hair-nets
(Chapter
65);
(e) Toys,
sports
requisites
or
carnival
articles
(Chapter
95);
or
(f) Feather
dusters,
powder-puffs
or
hair
sieves
(Chapter
96).
2. Heading 6701 does not cover:
Articles in which feathers or down constitute only filling or padding (for example, bedding of heading 9404);
Articles of apparel or clothing accessories in which feathers or down constitute no more than mere trimming or padding;
Artificial flowers or foliage or parts thereof or made up articles of heading 6702.
3. Heading 6702 does not cover:
Articles of glass (Chapter 70);
Artificial flowers, foliage or fruit of pottery, stone, metal, wood or other materials, obtained in one piece by moulding, forging, carving, stamping or other process, or consisting of parts assembled otherwise than by binding, glueing, fitting into one another or similar methods.
1 Substituted Vide Section 98(b) of Finance Act 2022 (Third Schedule) (w.e.f 01/05/2022)