Articles of apparel and clothing accessories, knitted or crocheted
1. This Chapter applies only to made up knitted or crocheted articles.
2. This Chapter does not cover :
(a) Goods of heading No. 62.12;3. For the purposes of heading Nos. 61.03 and 61.04:(b) Worn clothing or other worn articles of heading No. 63.09; or
(c) Orthopaedic appliances, surgical belts, trusses or the like (heading No.90.21).
(a) The term "suit" means a set of garments composed of two or three pieces made up, in respect of their outer surface, in identical fabric and comprising :(b) The term "ensemble" means a set of garments (other than suits and articles of heading No. 61.07,61.08 or 61.09), composed of several pieces made up in identical fabric, put up for retail sale, and comprising :- one suit coat or jacket the outer shell of which, exclusive of sleeves, consists of four or more panels, designed to cover the upper part of the body, possibly with a tailored waistcoat in addition whose front is made from the same fabric as the outer surface of the other components of the set and whose back is made from the same fabric as the lining of the suit coat or jacket; andAll of the components of a "suit" must be of the same fabric construction, colour and composition; they must also be of the same style and of corresponding or compatible size. However, these components may have piping (a strip of fabric sewn into the seam) in a different fabric.- one garment designed to cover the lower part of the body and consisting of trousers, breeches or shorts (other than swimwear), a skirt or a divided skirt, having neither braces or bibs.
If several separate components to cover the lower part of the body are presented together (for example, two pairs of trousers or trousers and shorts, or a skirt or divided skirt and trousers), the constituent lower part shall be one pair of trousers or, in the case of women's or girls' suits, the skirt or divided skirt, the other garments being considered separately.
The term "suit" includes the following sets of garments, whether or not they fulfil all the above conditions :
- morning dress, comprising a plain jacket (cutaway) with rounded tails hanging well down at the back and striped trousers;- evening dress (tailcoat), generally made of black fabric, the jacket of which is relatively short at the front, does not close and has narrow skirts cut in at the hips and hanging down behind;
- dinner jacket suits, in which the jacket is similar in style to an ordinary jacket (though perhaps revealing more of the shirt front), but has shiny silk or imitation silk lapels.
- one garment designed to cover the upper part of the body, with the exception-All the components of a "ski ensemble" must be made up in a fabric of the same texture, style and and composition whether or not of the same colour ;they must be of corresponding or compatible size.
8.Garments which are, prima facie , classifiable both in heading No.61.13and in other headings of this Chapter, excluding heading No. 61.11,are to be classified in heading No. 61.13.
9.Garments of this Chapter designed for left over right closure at the front shall be regarded as men's or boy's garments, and those designed for right over left closure at the front as women's or girls' garments. These provisions do not apply where the cut of the garment clearly indicates that it is designed for one or other of the sexes.
Garments which cannot be identified as either men's or boys' garments or as women's or girls' garments are to be classified in the headings covering women's or girls' garments.
10. Articles of this Chapter may be made of metal
thread.
| Heading No. |
Sub-heading No. | Description of article |
Rate of duty | |
| Standard | Preferential Areas | |||
| (1) | (2) | (3) | (4) | (5) |
| 61.01 | Men's or boys' overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar articles, knitted or crocheted, other than those of heading No. 61.03 | |||
| 6101.10 | - Of wool or fine animal hair | 35% or Rs.700 per piece whichever is higher | ... | |
| 6101.20 | - Of cotton | 35% or Rs.540 per piece whichever is higher | ... | |
| 6101.30 | - Of man-made fibres | 35% or Rs. 530 per piece whichever is higher | ... | |
| 6101.90 | - Of other textile materials | 35% | ... | |
| 61.02 | Women's or girls' overcoats, car-coats, capes, cloaks, anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar articles, knitted or crocheted, other than those of heading No. 61.04 | |||
| 6102.10 | - Of wool or fine animal hair | 35% or Rs. 595 per piece whichever is higher | ... | |
| 6102.20 | - Of cotton | 35% or Rs. 425 per piece; whichever is higher | ... | |
| 6102.30 | - Of man-made fibres | 35% or Rs.475 per piece, whichever is higher | ... | |
| 6102.90 | - Of other textile materials | 35% | ... | |
| 61.03 | Men's or boys' suits, ensembles, jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swim-wear), knitted or crocheted | |||
| - Suits: | ||||
| 6103.11 | --Of wool or fine animal hair | 35% | ... | |
| 6103.12 | --Of synthetic fibres | 35% | ... | |
| 6103.19 | -- Of other textile materials | 35% | ... | |
| - Ensembles: | ||||
| 6103.21 | -- Of wool or fine animal hair | 35% | ... | |
| 6103.22 | -- Of cotton | 35% | ... | |
| 6103.23 | -- Of synthetic fibres | 35% | .. | |
| 6103.29 | -- Of other textile materials | 35% | ... | |
| - Jackets and blazers: | ||||
| 6103.31 | -- Of wool or fine animal hair | 35% | ... | |
| 6103.32 | -- Of cotton | 35% | ... | |
| 6103.33 | -- Of synthetic fibres | 35% | ... | |
| 6103.39 | -- Of other textile materials | 35% | ... | |
| - Trousers, bib and brace overalls, breeches and shorts: | ||||
| 6103.41 | -- Of wool or fine animal hair | 35% | ... | |
| 6103.42 | -- Of cotton | 35% | ... | |
| 6103.43 | -- Of synthetic fibres | 35% | ... ' | |
| 6103.49 | -- Of other textile materials | 35% | ... | |
| 61.04 | Women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted | |||
| - Suits: | ||||
| 6104.11 | -- Of wool or fine animal hair | 35% | ... | |
| 6104.12 | --Of cotton | 35% | ... | |
| 6104.13 | -- Of synthetic fibres | 35% | ... | |
| 6104.19 | -- Of other textile materials | 35% or Rs.460 *** per piece, whichever is higher | ... | |
| - Ensembles : | ||||
| 6104.21 | --Of wool or fine animal hair | 35% | ... | |
| 6104.22 | --Of cotton | 35% | ... | |
| 6104.23 | -- Of synthetic fibres | 35% | ... | |
| 6104.29 | --Of other textile materials | 35% | ... | |
| - Jackets and blazers: | ||||
| 6104.31 | -- Of wool or fine animal hair | 35% | ... | |
| 6104.32 | --Of cotton | 35% | ... | |
| 6104.33 | -- Of synthetic fibres | 35% | ... | |
| 6104.39 | -- Of other textile materials | 35% | ... | |
| - Dresses: | ||||
| 6104.41 | -- Of wool or fine animal hair | 35% or Rs.255 per piece, whichever is higher | ||
| 6104.42 | --Of cotton | 35% | ||
| 6104.43 | -- Of synthetic fibres | 35% or Rs.255 per piece, whichever is higher | ... | |
| 6104.44 | --Of artificial fibres | 35% or Rs.255 per piece, whichever is higher | ... | |
| 6104.49 | -- Of other textile materials | 35% or Rs.220 per piece, whichever is higher | ... | |
| - Skirts and divided skirts: | ||||
| 6104.51 | - -Of wool or fine animal hair | 35% or Rs.110 per piece, whichever is higher | ... | |
| 6104.52 | -- Of cotton | 35% or Rs.110 per piece, whichever is higher | ... | |
| 6104.53 | -- Of synthetic fibres | 35% or Rs.110 per piece, whichever is higher | ... | |
| 6104.59 | -- Of other textile materials | 35% or Rs.110 per piece, whichever is higher | ... | |
| - Trousers, bib and brace overalls, breeches and shorts: | ||||
| 6104.61 | -- Of wool or fine animal hair | 35% | ... | |
| 6104.62 | --Of cotton | 35% or Rs.98 *** per piece, whichever is higher | ... | |
| 6104.63 | -- Of synthetic fibres | 35% or Rs.98 *** per piece, whichever is higher | ... | |
| 6104.69 | -- Of other textile materials | 35% | ... | |
| 61.05 | Men's or boys' shirts, knitted or crocheted | |||
| 6105.10 | - Of cotton | 35% or Rs.83 *** per piece, whichever is higher | ... | |
| 6105.20 | - Of man-made fibres | 35% or Rs.83 *** per piece, whichever is higher | ... | |
| 6105.90 | - Of other textile materials | 35% or Rs.90 *** per piece, whichever is higher | ... | |
| 61.06 | Women's or girls' blouses, shirts and shirt-blouses, knitted or crocheted | |||
| 6106.10 | -Of cotton | 35% or Rs.90 *** per piece, whichever is higher | ... | |
| 6106.20 | - Of man-made fibres | 35% or Rs.25 per piece, whichever is higher | ... | |
| 6106.90 | - Of other textile materials | 35% or Rs.135 . per piece whichever is higher | ... | |
| 61.07 | Men's or boys' underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles, knitted or crocheted | |||
| - Underpants and briefs: | ||||
| 6107.11 | --Of cotton | 35% or Rs.24 *** per piece, whichever is higher | ... | |
| 6107.12 | --Of man-made fibres | 35% or Rs.30 per piece, whichever is higher | ... | |
| 6107.19 | -- Of other textile materials | 35% | ... | |
| - Nightshirts and pyjamas: | ||||
| 6107.21 | --Of cotton | 35% or Rs. 25 per piece whichever is higher. | ... | |
| 6107.22 | -- Of man-made fibres | 35% or Rs. 25 per piece whichever is higher. | ... | |
| 6107.29 | --Of other textile materials | 35% | ... | |
| - Other: | ||||
| 6107.91 | -- Of cotton | 35% | ... | |
| 6107.92 | --Of man-made fibres | 35% | ... | |
| 6107.99 | -- Of other textile materials | 35% | ... | |
| 61.08 | Women's or girls' slips, petticoats, briefs, panties, nightdresses, pyjamas, negliges, bathrobes, dressing gowns and similar articles, knitted or crocheted | |||
| - Slips and petticoats: | ||||
| 6108.11 | -- Of man-made fibres | 35% | ... | |
| 6108.19 | -- Of other textile materials | 35% | ... | |
| - Briefs and panties: | ||||
| 6108.21 | -- Of cotton | 35% or Rs.30 per piece, whichever is higher | ... | |
| 6108.22 | -- Of man-made fibres | 35% or Rs.30 per piece, whichever is higher | ... | |
| 6108.29 | -- Of other textile materials | 35% | ... | |
| - Nightdresses and pyjamas: | ||||
| 6108.31 | -- Of cotton | 35% | ... | |
| 6108.32 | --Of man-made fibres | 35% | ... | |
| 6108.39 | -- Of other textile materials | 35% | ... | |
| -Other: | ||||
| 6108.91 | -- Of cotton | 35% or Rs.65 *** per piece, whichever is higher | ... | |
| 6108.92 | -- Of man-made fibres | 35% or Rs.60 *** per piece, whichever is higher | ... | |
| 6108.99 | -- Of other textile materials | 35% | ... | |
| 61.09 | T-shirts, singlets and other vests, knitted or crocheted | |||
| 6109.10 | -Of cotton | 35% or Rs.45 *** per piece, whichever is higher | ... | |
| 6109.90 | - Of other textile materials | 35% or Rs.50 *** per piece, whichever is higher | ... | |
| 61.10 | Jerseys, pullovers, cardigans, waistcoats and similar articles, knitted or crocheted | |||
| 6110.10 | - Of wool or fine animal hair | 35% or Rs.275 per piece, whichever is higher | ||
| 6110.20 | -Ofcotton | 35% or Rs.85 *** per piece, whichever is higher | ||
| 6110.30 | -Of man-made fibres | 35% or Rs.110 *** per piece, whichever is higher | ||
| 6110.90 | - Of other textile materials | 35% or Rs. 105 *** per piece, whichever is higher | ... | |
| 61.11 | Babies' garments and clothing accessories, knitted or crocheted | |||
| 6111.10 | - Of wool or fine animal hair | 35% | ... | |
| 6111.20 | -Of cotton | 35% | ... | |
| 6111.30 | - Of synthetic fibres | 35% | ... | |
| 6111.90 | - Of other textile materials | 35% | ... | |
| 61.12 | Track suits, ski suits and swimwear, knitted or crocheted | |||
| -Track suits: | ||||
| 6112.11 | --Of cotton | 35% | ... | |
| 6112.12 | -- Of synthetic fibres | 35% | ... | |
| 6112.19 | -- Of other textile materials | 35% | ... | |
| 6112.20 | - Ski suits | 35% | ... | |
| - Men's or boys' swimwear : | ||||
| 6112.31 | --Of synthetic fibres | 35% | ... | |
| 6112.39 | -- Of other textile materials | 35% | ... | |
| - Women's or girls' swimwear : | ||||
| 6112.41 | -- Of synthetic fibres | 35% | ... | |
| 6112.49 | -- Of other textile materials | 35% | ... | |
| 61.13 | 6113.00 | Garments, made up of knitted or crocheted fabrics of heading No. 59.03,59.06 or 59.07 | 35% | ... |
| 61.14 | Other garments, knitted or crocheted | |||
| 6114.10 | - Of wool or fine animal hair | 35% | ... | |
| 6114.20 | - Of cotton | 35% | ... | |
| 6114.30 | - Of man-made fibres | 35% | ... | |
| 6114.90 | - Of other textile materials | 35% | ... | |
| 61.15 | Panty hose, tights, stockings, socks and other hosiery, including stockings for varicose veins and footwear without applied soles, knitted or crocheted | |||
| - Panty hose and tights : | ||||
| 6115.11 | -- Of synthetic fibres, measuring per single yam less than 67 decitex | 35% | ... | |
| 6115.12 | -- Of synthetic fibres measuring per single yam 67 decitex or more | 35% | ... | |
| 6115.19 | --Of other textile materials | 35% | ... | |
| 6115.20 | - Women's full-length or knee-length hosiery measuring per single yam less than 67 decitex | 35% | ... | |
| - Other: | ||||
| 6115.91 | --Of wool or fine animal hair | 35% | ... | |
| 6115.92 | -- Of cotton | 35% | ... | |
| 6115.93 | -- Of synthetic fibres | 35% | ... | |
| 6115.99 | -- Of other textile materials | 35% | ... | |
| 61.16 | Gloves, mittens and mitts, knitted or crocheted | |||
| 6116.10 | - Impregnated, coated or covered with plastics or rubber | 35% | ... | |
| - Other : | ||||
| 6116.91 | --Of wool or fine animal hair | 35% | ... | |
| 6116.92 | --Of cotton | 35% | ... | |
| 6116.93 | -- Of synthetic fibres | 35% | ... | |
| 6116.99 | -- Of other textile materials | 35% | ... | |
| 61.17 | Other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories | |||
| 6117.10 | - Shawls, scarves, mufflers, mantillas, veils and the like | 35% | ... | |
| 6117.20 | - Ties, bow ties and cravats | 35% | ... | |
| 6117.80 | - Other accessories | 35% | ... | |
| 6117.90 | -Parts | 35% | ... | |
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