Notes:CHAPTER 54MAN-MADE FILAMENTS
1. Throughout this Schedule, the term 'man made fibres' means staple fibres and filaments of organic polymers produced by manufacturing processes, either :
(a) By polymerisation of organic monomers, such as polyamides, polyesters, polyurethanes or polyvinyl derivatives; or2. Heading Nos. 54.02 and 54.03 do not apply to synthetic or artificial filament tow of Chapter 55.(b) By chemical transformation of natural organic polymers (for example, cellulose, casein, proteins or algae), such as viscose rayon, cellulose acetate, cupro or alginates.
The terms 'synthetic' and 'artificial', used in relation to fibres, mean :synthetic : fibres as defined at (a); artificial: fibres as defined at (b).The terms 'man made' ,'synthetic', and 'artificial', shall have the same meanings when used in relation to ',textile materials'.
3. In relation to products of heading Nos. 54.01, 54.02, 54.03, 54.04 and 54.05, dyeing, printing, bleaching, mercerising, twisting, texturising, doubling, multiple-folding, cabling, air mingling, air texturing 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. For the purposes of heading Nos. 54.06 and
54.07, bleaching, dyeing, printing, shrink-proofing, tentering, heat-setting,
crease-resistant processing or any other processes or any one or more of these
processes shall amount to 'manufacture'.
| Heading No. | Sub-heading No. |
|
Rate of duty | |
| Basic | Additional | |||
| (1) | (2) | (3) | (4) | (5) |
| 54.01 | Sewing Thread of man-made filaments | |||
| 5401.10 | - Of synthetic filaments | 16% | ||
| 5401.20 | - Of artificial filaments | 16% | ||
| 54.02 | Synthetic filament yarn (other than sewing thread), including synthetic monofilament of less than 60 Deniers | |||
| 5402.10 | - High tenacity yarn of nylon or other polyamides | 16% | ||
| 5402.20 | - High tenacity yarn of polyesters | 16% | ||
| - Textured yarn: | ||||
| 5402.31 | -- Of nylon or other polyamides | 16% | ||
| 5402.32 | -- Of polyesters | 16% | ||
| 5402.39 | -- Other | 16% | ||
| - Other yarn, single, untwisted: | ||||
| 5402.41 | -- Of nylon or other polyamides | 16% | ||
| 5402.42 | -- Of polyesters, partially oriented | 16% | ||
| 5402.43 | -- Of polyesters, other | 16% | ||
| 5402.49 | -- Other | 16% | ||
| - Other yarn, single, twisted: | ||||
| 5402.51 | -- Of nylon or other polyamides | 16% | ||
| 5402.52 | -- Of polyesters | 16% | ||
| 5402.59 | - Other | 16% | ||
| - Other yarn, multiple (folded) or cabled: | ||||
| 5402.61 | -- Of nylon or other polyamides | 16% | ||
| 5402.62 | -- Of polyesters | 16% | ||
| 5402.69 | -- Other | 16% | ||
| 54.03 | Artificial Filament Yarn (other than sewing thread), including artificial monofilament of less than 60 Deniers | |||
| 5403.10 | - High tenacity yarn of viscose rayon | 16% | ||
| 5403.20 | - Textured yarn | 16% | ||
| - Other yarrn, single: | ||||
| 5403.31 | --Of viscose rayon, untwisted | 16% | ||
| 5403.32 | -- Of viscose rayon, twisted | 16% | ||
| 5403.33 | -- Of cellulose acetate | 16% | ||
| 5403.39 | -- Other | 16% | ||
| - Other yarn, multiple (folded) or cabled: | ||||
| 5403.41 | -- Of viscose rayon | 16% | ||
| 5403.42 | -- Of cellulose acetate | 16% | ||
| 5403.49 | -- Other | 16% | ||
| 54.04 | Synthetic monofilament of 60 Deniers or more and of which no cross-sectional dimension exceeds 1 mm; strip and, the like (for example, Artificial Straw) of synthetic textile materials of an apparent width not exceeding 5 mm. | |||
| 5404.10 | - Monofilament, | 16% | ||
| 5404.90 | -Other | 16% | ||
| 54.05 | 5405.00 | Artificial monofilament of 60 deniers or more and of which no cross sectional dimension exceeds 1 mm; strip and the like (for example, Artificial Straw) of artificial textile materials of an apparent width not exceeding 5 mm | 16% | |
| 54.06 | Woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of Heading No. 54.04 | |||
| 5406.10 | - Not subjected to any process | 16% | Nil | |
| - Subjected to the process of bleaching, dyeing, printing, shrink-proofing, tentering, heat-setting, crease-resistant processing or any other process or any one or more of these processes: | ||||
| 5406.21 | -- Bleached woven fabrics | 16% | 8% | |
| 5406.22 | -- Dyed woven fabrics | 16% | 8% | |
| 5406.23 | --Printed woven fabrics | 16% | 8% | |
| 5406.29 | -- Other woven fabrics | 16% | 8% | |
| 54.07 | Woven fabrics of artificial filament yarn, including woven fabrics obtained from materials of Heading No. 54.05 | |||
| 5407.10 | - Not subjected to any process | 16% | Nil | |
| - Subjected to the process of bleaching, dyeing, printing, shrink-proofing, tentering, heat-setting, crease-resistant processing or any other process or any one or more of these processes : | ||||
| 5407.21 | -- Bleached woven fabrics | 16% | 8% | |
| 5407.22 | -- Dyed woven fabrics | 16% | 8% | |
| 5407.23 | -- Printed woven fabrics | 16% | 8% | |
| 5407.29 | -- Other woven fabrics | 16% | 8% | |
 |