WOOL; FINE OR COARSE ANIMAL HAIR
Notes :
1. Throughout this Schedule :
(a) 'Wool' means the natural fibre grown by sheep or lambs;
(b) Fine animal hair' means the hair of alpaca, llama, vicuna, camel, yak, Angora, Tibetan, Kashmir or similar goats (but not common goats), rabbit (including Angora rabbit), hare, beaver, nutria or muskrat; and
(c) 'Coarse animal hair' means the hair of animals not mentioned above, excluding brush-making hair and bristles and horse-hair (Chapter 5).
2. In relation to products of heading Nos. 51.05, 51.06, 51.07, 51.08, 51.09, 51.10,51.11 and 51.12 and the entries relating thereto, the expressions 'wool', 'fine animal hair', and 'coarse animal hair' shall include respective waste and garnetted stock after they have been carded, combed or otherwise processed for spinning.
3. In relation to products of heading Nos. 51.06, 51.07, 51.08 and 51.09, dyeing, printing, bleaching, mercerising, twisting, texturising, doubling, multiple-folding, cabling or any other process or any one or more of these processes, or the conversion of any form of the said products into another form of such products shall amount to 'manufacture'.
4. In relation to products of heading Nos. 51.10, 51.11 and 51.12, milling, raising, blowing, tentering, dyeing or any other process or any one or more of these processes shall amount to 'manufacture'.
| HeadingNo. | Sub-heading No. | Description of goods | Rate of duty | |
| Basic | Additional | |||
| (1) | (2) | (3) | (4) | (5) |
| 51.01 | 5101.00 | Wool, not carded or combed | Nil | |
| 51.02 | 5102.00 | Fine or coarse animal hair, not carded or combed | Nil | |
| 51.03 | 5103.00 | Waste of wool or of fine or coarse animal hair, including yarn waste but excluding garnetted stock | Nil | |
| 51.04 | 5104.00 | Garnetted stock of wool or of fine or coarse animal hair | Nil | |
| 51.05 | Wool and fine or coarse animal hair, carded or combed (including combed wool in fragments) | |||
| 5105.10 | - Carded Wool | 16% | ||
| - Wool tops and other combed wool: | ||||
| 5105.21 | --Combed wool in fragments | 16% | ||
| 5105.29 | - Other | 16% | ||
| 5105.30 | - Fine animal hair, carded or combed | 16% | ||
| 5105.40 | - Coarse animal hair, carded or Combed | 16% | ||
| 51.06 | Yarn of carded wool | |||
| - In or in relation to the manufacture of which any process is ordinarily carried on with the aid of power: | ||||
| 5106.11 | -- Yarn of waste wool including shoddy and garneted stock of wool | 16% | ||
| 5106.12 | -- Other yarn containing 85% or more by weight of wool | 16% | ||
| 5106.13 | -- Other yarn containing less than 85% by weight of wool | 16% | ||
| 5106.90 | - Other | Nil | ||
| 51.07 | Yarn of combed wool | |||
| - In or in relation to the manufacture of which any process is ordinarily carried on with the aid of power : | ||||
| 5107.11 | --Containing 85% or more by weight of wool | 16% | ||
| 5107.12 | -- Containing less than 85% by weight of wool | 16% | ||
| 5107.90 | - Other | Nil | ||
| 51.08 | 5108.00 | Yarn of fine animal hair (carded or combed) | 16% | |
| 51.09 | 5109.00 | Yarn of coarse animal hair or of horse hair (including gimped horse hair yarn) | 16% | |
| 51.10 | [Woven fabrics of carded wool or of carded fine animal hair] | |||
| 5110.10 | - Not subjected to any process | 16% | 5% | |
| Subjected to the process of milling, raising, blowing, tentering, dyeing or any other process or any one or more of these processes : | ||||
| 5110.21 | --Bleached woven fabrics | 16% | 5% | |
| 5110.22 | -- Dyed woven fabrics | 16% | 5% | |
| 5110.23 | -- Printed woven fabrics | 16% | 5% | |
| 5110.29 | -- Other woven fabrics | 16% | 5% | |
| 51.11 | [Woven fabrics of combed wool or of combed fine animal hair] | |||
| 5111.10 | - Not subjected to any process | 16% | 5% | |
| - Subjected to the process of milling, raising, blowing, tentering, dyeing or any other process or any one or more of these processes : | ||||
| 5111.21 | --Bleached woven fabrics | 16% | 5% | |
| 5111.22 | --Dyed woven fabrics | 16% | 5% | |
| 5111.23 | -- Printed woven fabrics | 16% | 5% | |
| 5111.29 | -- Other woven fabrics | 16% | 5% | |
| 51.12 | Woven fabrics of coarse animal hair or of horse hair | |||
| 5112.10 | - Not subjected to any process | 16% | ||
| - Subjected to the process of milling, raising, blowing, tentering, dyeing or any other process or any one or more of these processes : | ||||
| 5112.21 | --Bleached woven fabrics | 16% | ||
| 5112.22 | -- Dyed woven fabrics | 16% | ||
| 5112.23 | -- Printed woven fabrics | 16% | ||
| 5112.29 | -- Other woven fabrics | 16% | ||
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