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 (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.
(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".
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 :
(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.
(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.