Articles of apparel and clothing accessories, not knitted or crocheted
1. This Chapter applies only to made up articles of any textile fabric other than wadding, excluding knitted or crocheted articles (other than those of heading No. 62.12).
2. This Chapter does not cover:
(a) Worn clothing or other worn articles of heading No. 63.09; or3. For the purposes of heading Nos. 62.03 and 62.04:(b) 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 :
- 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 nor 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.
(b) The term "ensemble" means a set of garments (other than suits and articles of heading No. 62.07 or 62.08) composed of several pieces made up in identical fabric, put up for retail sale, and comprising:
All of the components of an ensemble must be of the same fabric construction, style, colour and composition; they also must be of corresponding or compatible size. The term "ensemble" does not apply to track suits and ski suits, of heading No. 62.11.- one garment designed to cover the upper part of the body, with the exception of waistcoats which may also form a second upper garment, and- one or two different garments, designed to cover the lower part of the body and consisting of trousers, bib and brace overalls, breeches, shorts (other than swimwear), a skirt or a divided skirt.
4. For the purposes of heading No. 62.09:
(a) The expression "babies' garments and clothing accessories" means articles for young children of a body height not exceeding 86 cm; it also covers babies' napkins;5. Garments which are, prima facie, classifiable both in heading No. 62.10 and in other headings of this Chapter, excluding heading No. 62.09, are to be classified in heading No. 62.10.(b) Articles which are, prima facie, classifiable both in heading No. 62.09 and in other headings of this Chapter are to be classified in heading No. 62.09.
6. For me purposes of heading No. 62.11, "ski suits"
means garments or sets of garments which, by their general appearance and
texture, are identifiable as intended to be worn principally for skiing
(cross-country or alpine). They consist either of:
(a) a "ski overall", that is, a onepiece garment designed to cover the upper and the lower parts of the body; in addition to sleeves and a collar the ski overall may have pockets or footstraps; or(b) a "ski ensemble", that is, a set of garments composed of two or three pieces, put up for retail sale and comprising:
- one garment such as an anorak, wind-cheater, wind-jacket or similar article, closed by a slide fastener (zipper), possibly with a waistcoat in addition, andThe "ski ensemble" may also consist of an overall similar to the one mentioned in paragraph (a) above and a type of padded, sleeveless jacket worn over the overall.- one pair of trousers whether or not extending above waist-level, one pair of breeches or one bib and brace overall.
All the components of a "ski ensemble" must be made up in a fabric of the same texture, style and composition whether or not of the same colour; they also must be of corresponding or compatible size.
7. Scarves and articles of the scarf type, square or approximately square, of which no side exceeds 60 cm. are to be classified as handkerchiefs (heading No. 62.13). Handkerchiefs of which any side exceeds 60 cm. are to be classified in heading No. 62.14.
8. Garments of this Chapter designed for left over right closure at the front shall be regarded as men's or boys' 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 orgirls' garments.
9. 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) |
| 62.01 | Men's or boys' overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar articles, other than those of heading No. 62.03 | |||
| - Overcoats, raincoats, carcoats, capes, cloaks and similar articles: | ||||
| 6201.11 | -- Of wool or fine animal hair | 35% or Rs. 385 per piece, whichever is higher | ... | |
| 6201.12 | --Of cotton | 35% or Rs. 385 per piece, whichever is higher | ... | |
| 6201.13 | --Of man-made fibres | 35% or Rs. 320 *** per piece, whichever is higher | ... | |
| 6201.19 | -- Of other textile materials | 35% | ... | |
| -Other: | ||||
| 6201.91 | - -Of wool or fine animal hair | 35% or Rs. 220 per piece, whichever is higher | ... | |
| 6201.92 | --Of cotton | 35% or Rs. 210 *** per piece, whichever is higher | ... | |
| 6201.93 | -- Of man-made fibres | 35% or Rs. 180 per piece, whichever is higher | ... | |
| 6201.99 | -- Of other textile materials | 35% | ... | |
| 62.02 |
Women's or girls'' overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar articles, other than those of heading No. 62.04 |
- | ||
| - Overcoats, raincoats, carcoats, capes, cloaks and similar articles: | ||||
| 6202.11 | -- Of wool or fine animal hair | 35% or Rs. 385 per piece, whichever is higher | ... | |
| 6202.12 | --Of cotton | 35% or Rs. 210 *** per piece, whichever is higher | ... | |
| 6202.13 | --Of man-made fibres | 35% or Rs. 385 per piece, whichever is higher | ... | |
| 6202.19 | --Of other textile materials | 35% | ... | |
| - Other: | ||||
| 6202.91 | --Of wool or fine animal hair | 35% or Rs. 220 per piece, whichever is higher | ... | |
| 6202.92 | --Of cotton | 35% or Rs. 160 *** per piece, whichever is higher | ... | |
| 6202.93 | --Of man-made fibres | 35% or Rs. 220 per piece, whichever is higher | ... | |
| 6202.99 | -- Of other textile materials | 35% | ... | |
| 62.03 | Men's or boys' suits, ensembles, jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swim-wear) | |||
| - Suits : | ||||
| 6203.11 | -- Of wool or fine animal hair | 35% or Rs. 1110 per piece, whichever is higher | ... | |
| 6203.12 | -- Of synthetic res | 35% or Rs. 720
per piece , whichever is higher |
... | |
| 6203.19 | -- Of other textile materials | 35% or Rs. 1110 per piece, whichever is higher | ... | |
| - Ensembles: | ||||
| 6203.21 | --Of wool or fine animal hair | 35% or Rs. 145 per piece, whichever is higher | ... | |
| 6203.22 | --Of cotton | 35% or Rs. 145 per piece, whichever is higher | ... | |
| 6203.23 | -- Of synthetic fibres | 35% or Rs. 145 per piece, whichever is higher | ... | |
| 6203.29 | -- Of other textile materials | 35% or Rs. 145 per piece, whichever is higher | ... | |
| - Jackets and blazers: | ||||
| 6203.31 | -- Of wool or fine animal hair | 35% or Rs. 815 per piece, whichever is higher | ... | |
| 6203.32 | -- Of cotton | 35% or Rs. 440 *** per piece, whichever is higher | ... | |
| 6203.33 | -- Of synthetic
fibres
|
35% or Rs. 320 *** per piece, whichever is higher | ... | |
| 6203.39 | --Of other textile materials | 35% or Rs. 755 *** per piece, whichever is higher | ... | |
| - Trousers, bib and brace overalls, breeches and shorts: | ||||
| 6203.41 | --Of wool or fine animal hair | 35% or Rs. 285 per piece, whichever is higher | ... | |
| 6203.42 | --Of cotton | 35% or Rs. 135 *** per piece, whichever is higher | ... | |
| 6203.43 | --Of synthetic fibres | 35% or Rs. 110 *** per piece, whichever is higher | ... | |
| 6203.49 | -- Of other textile materials | 35% or Rs. 110 *** per piece, whichever is higher | ...
| |
| 62.04 | Women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear) | |||
| - Suits: | ||||
| 6204.11 | -- Of wool or fine animal hair | 35% or Rs. 550 *** per piece, whichever is higher | ... | |
| 6204.12 | -- Of cotton | 35% | ||
| 6204.13 | -- Of synthetic fibres | 35% or Rs. 550 *** per piece, whichever is higher | ... | |
| 6204.19 | -- Of other textile materials | 35% or Rs. 500 *** per piece, whichever is higher | ... | |
| - Ensembles: | ||||
| 6204.21 | -- Of wool or fine animal hair | 35% | ... | |
| 6204-22 | --Of cotton | 35% | ... | |
| 6204.23 | --Of synthetic fibres | 35% | ... | |
| 6204.29 | -- Of other textile materials | 35% | ... | |
| - Jackets and blazers: | ||||
| 6204.31 | -- Of wool or fine animal hair | 35% or Rs. 370 *** per piece, whichever is higher | ... | |
| 6204.32 | -- Of cotton | 35% or Rs. 650 *** per piece, whichever is higher | ... | |
| 620433 | -- Of synthetic fibres | 35% or Rs. 390 *** per piece, whichever is higher | ... | |
| 6204.39 | -- Of other textile materials | 35% or Rs. 350 *** per piece, whichever is higher | ... | |
| - Dresses: | ||||
| 6204.41 | -- Of wool or fine animal hair | 35% or Rs. 116 *** per piece, whichever is higher | ... | |
| 6204.42 | -- Of cotton | 35% or Rs. 145 per piece, whichever is higher | ... | |
| 6204.43 | -- Of synthetic fibres | 35% or Rs. 145 per piece, whichever is higher | ... | |
| 6204.44 | -- Of artificial fibres | 35% or Rs. 145 per piece, whichever is higher | ... | |
| 6204.49 | -- Of other textile materials | 35% or Rs. 145 per piece, whichever is higher | ... | |
| - Skirts and divided Skirts: | ||||
| 6204.51 | --Of wool or fine animal hair | 35% or Rs. 485 per piece, whichever is higher | ... | |
| 6204.52 | -- Of cotton | 35% | ... | |
| 6204.53 | --Of synthetic fibres | 35% | ... | |
| 6204.59 | --Of other textile materials | 35% | ... | |
| Trousers, bib and brace overalls, breeches and shorts: | ||||
| 6204.61 | -- Of wool or fine animal hair | 35% or Rs. 285 per piece, whichever is higher | ... | |
| 6204.62 | --Of cotton | 35% or Rs. 135 *** per piece, whichever is higher | ... | |
| 6204.63 | -- Of synthetic fibres | 35% | ... | |
| 6204.69 | -- Of other textile materials | 35% or Rs. 135 *** per piece, whichever is higher | ||
| 62.05 | Men's or boys' shirts | ... | ||
| 6205.10 | --Of wool or fine animal hair | 35% or Rs. 200 per piece, whichever is higher | ... | |
| 6205.20 | --Of cotton | 35% or Rs. 85 *** per piece, whichever is higher | ... | |
| 6205.30 | -- Of man-made fibres | 35% or Rs. 120 *** per piece, whichever is higher | ... | |
| 6205.90 | -- Of other textile materials | 35% or Rs. 95 *** per piece, whichever is higher | ... | |
| 62.06 | Women's or girls' blouses, shirts and shirt-blouses | |||
| 6206.10 | - Of silk or silk waste | 35% | ... | |
| 6206.20 | - Of wool or fine animal hair | 35% or Rs. 135 per piece, whichever is higher | ... | |
| 6206.30 | - Of cotton | 35% or Rs. 95 *** per piece, whichever is higher | ... | |
| 6206.40 | - Of man-made fibres | 35% or Rs. 120 *** per piece, whichever is higher | ... | |
| 6206.90 | - Of other textile materials | 35% | ||
| 62.07 | Men's or boys' singlets and other vests, underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles | ... | ||
| - Underpants and briefs: | ||||
| 6207.11 | --Of cotton | 35% or Rs. 28 *** per piece, whichever is higher . | ... | |
| 6207.19 | --Of other textile materials | 35% or Rs. 30 *** per piece, whichever is higher | ... | |
| - Nightshirts and pyjamas : | ||||
| 6207.21 | -- Of cotton | 35% | ... | |
| 6207.22 | -- Of man-made fibres | 35% | ... | |
| 6207.29 | -- Of other textile materials | 35% | . ... | |
| - Other: | ||||
| 6207.91 | -- Of cotton | 35% | ... | |
| 6207.92 | --Of man-made fibres | 35% | ... | |
| 6207.99 | -- Of other textile materials | 35% or Rs. 70 *** per piece, whichever is higher | ... | |
| 62.08 | Women's or girls' singlets and other vests, slips, petticoats, briefs, panties, night dresses, pyjamas, negliges, bathrobes, dressing gowns and similar articles | |||
| - Slips and petticoats: | ||||
| 6208.11 | -- Of man-made fibres | 35% or Rs. 80 *** per piece, whichever is higher | ... | |
| 6208.19 | -- Of other textile materials | 35% or Rs. 60 *** per piece, whichever s higher | ... | |
| - Nightdresses and pyjamas: | ||||
| 6208.21 | --Of cotton | 35% | ... | |
| 6208.22 | -- Of man-made fibres | 35% | ... | |
| 6208.29 | -- Of other textile materials | 35% | ... | |
| - Other: | ||||
| 6208.91 | -- Of cotton | 35% or Rs. 95 *** per piece, whichever is higher | ... | |
| 6208.92 | -- Of man-made fibres | 35% or Rs. 65 *** per piece, whichever is higher | ... | |
| 6208.99 | -- Of other textile materials | 35% | ... | |
| 62.09 | Babies' garments and clothing accessories | |||
| 6209.10 | - Of wool or fine animal hair | 35% | ... | |
| 6209.20 | -Of cotton | 35% | ... | |
| 6209.30 | -Of synthetic, fibres | 35% | ... | |
| 6209.90 | - Of other textile materials | 35% | ... | |
| 62.10 | Garments, made up of fabrics of heading No. 56.02, 56.03, 59.03, 59.06 or 59.07 | |||
| 6210.10 | - Of fabrics of heading No. 56.02 or 56.03 | 35% | ... | |
| 6210.20 | - Other garments, of the type described in sub-heading Nos. 6201.11 to 6201.19 | 35% or Rs. 365 per piece, whichever is higher | ... | |
| 6210.30 | - Other garments, of the type described in sub-heading Nos. 6202.11 to 6202.19 | 35% or Rs. 305 per piece, whichever is higher | ... | |
| 6210.40 | - Other men's or boys' garments | 35% or Rs. 65 *** per piece, whichever is higher | ... | |
| 6210.50 | - Other women's or girls' garments | 35% or Rs. 65 *** per piece, whichever is higher | ... | |
| 62.11 | Track suits, ski suits and swimwear; other garments | |||
| - Swimwear: | ||||
| 6211.11 | -- Men's or boys' | 35% | ... | |
| 6211.12 | -- Women's or girls' | 35% | ... | |
| 6211.20 | - Ski suits | 35% | ... | |
| - Other garments, men's or boys' : | ||||
| 6211.31 | -- Of wool or fine animal hair | 35% | ... | |
| 6211.32 | -- Of cotton | 35% or Rs. 135 per piece, whichever is higher | ... | |
| 6211.33 | -- Of man-made fibres | 35% or Rs. 135 per piece, whichever is higher | ... | |
| 6211.39 | -- Of other textile materials | 35% | ... | |
| - Other garments, women's or girls': | ||||
| 6211.41 | -- Of wool or fine animal hair | 35% | ... | |
| 6211.42 | -- Of cotton | 35% or Rs. 135 per piece, whichever is higher | ... | |
| 6211.43 | -- Of man-made fibres | 35% or Rs. 135 per piece, whichever is higher | ... | |
| 6211.49 | -- Of other textile materials | 35% | ... | |
| 62.12 | Brassieres, girdles, corsets, braces, suspenders, garters and similar articles and parts thereof, whether or not knitted or crocheted | |||
| 6212.10 | - Brassieres | 35% or Rs. 30 per piece, whichever is higher | ... | |
| 6212.20 | - Girdles and panty-girdles | 35% or Rs. 30 per piece, whichever is higher | ... | |
| 6212.30 | - Corselettes | 35% or Rs. 30 per piece, whichever is higher | ... | |
| 6212.90 | - Other | 35% or Rs. 30 per piece, whichever is higher | ...
| |
| 62.13 | Handkerchiefs | |||
| 6213.10 | - Of silk or silk waste | 35% | ... | |
| 6213.20 | -Of cotton | 35% | ... | |
| 6213.90 | - Of other textile materials | 35% | ||
| 62.14 | Shawls, scarves, mufflers, mantillas, veils and the like | ... | ||
| 6214.10 | - Of silk or silk waste | 35% or Rs. 390 *** per piece, whichever is higher | ... | |
| 6214.20 | - Of wool or fine animal hair | 35% or Rs. 180 per piece, whichever is higher | ... | |
| 6214.30 | - Of synthetic fibres | 35% | ... | |
| 6214.40 | - Of artificial fibres | 35% | ... | |
| 6214.90 | - Of other textile materials | 35% or Rs. 75 per piece, whichever is higher | ...
| |
| 62.16 | 6216.00 | Gloves, mittens and mitts | 35% | |
| 62.17 |
|
Other made up clothing accessories; parts of garments or of clothing accessories, other than those of heading No. 62.12 |
|
|
| 6217.10 | - Accessories | 35% | ... | |
| 6217.90 | - Parts | 35% | ... | |
 |