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Notes:

1. For the purposes of heading Nos. 55.01 and 55.02, synthetic filament tow and artificial filament tow apply only to tow, consisting of parallel filaments of a uniform length equal to the length of the tow, meeting the following specifications:

(a) Length of tow exceeding 2 metres;

(b) Twist less than 5 turns per metre;

(c) Measuring per filament less than 60 deniers;

(d) Synthetic filament tow only: the tow must be drawn, that is to say, be incapable of being stretched by more than 100% of its length;

(e) Total measurement of tow more than 18,000 deniers.

2. In relation to products of heading Nos. 55.08, 55.09 and 55.10, 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'.

3. In relation to products of heading Nos. 55.06, 55.07, 55.08, 55.09, 55.10, 55.11,55.12,55.13 and 55.14 and the entries relating thereto, the expression "staple fibres" shall include waste of synthetic staple fibres or filaments and waste of artificial staple fibres or filaments after they have been carded, combed or otherwise processed for spinning.

4. In relation to products of heading Nos. 55.11, 55.12, 55.13 and 55.14, 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.	Description of goods	Rate  of Duty
			Basic	Additional
(1)	(2)	(3)	(4)	(5)
55.01		Synthetic filament tow
	5501.10	- Of nylon or other polyamides	16%
	5501.20	- Of polyesters	16%
	5501.30	- Acrylic or modacrylic	16%
	5501.90	- Other	16%
55.02	5502.00	Artificial filament tow	16%
55.03		Synthetic staple fibres, not carded, combed or otherwise processed for spinning
	5503.10	- Of nylon or other polyamides	16%
	5503.20	- Of polyesters	16%
	5503.30	- Acrylic or modacrylic	16%
	5503.40	- Of polypropylene	16%
	5503.90	- Other	16%
55.04		Artificial staple fibres, not carded, combed or otherwise processed for spinning
	5504.10	- Of viscose rayon	16%
	5504.90	- Other	16%
55.05		Waste (including noils, yarn waste and garnetted stock) of man-made fibres
	5505.10	- Of synthetic fibres	16%
	5505.20	- Of artificial fibres	16%
55.06		Synthetic staple fibres, carded, combed or otherwise processed for spinning
	5506.10	- Of nylon or other polyamides	16%
	5506.20	- Of polyesters	16%
	5506.30	- Acrylic or modacrylic	16%
	5506.90	-Other	16%
55.07	5507.00	Artificial staple fibres, carded, combed or otherwise processed for spinning	16%
55.08		Sewing thread of man-made staple fibres
	5508.10	- Of synthetic staple fibres	16%
	5508.20	- Of artificial staple fibres	16%
55.09		Yarn (other than sewing thread) of synthetic staple fibres
		- Containing 85% or more by weight of staple
		fibres of nylon or other polyamides:
	5509.11	-- Single yarn	16%
	5509.19	-- Multiple (folded) or cabled yarn	16%
		- Containing 85% or more by weight of polyester staple fibres:
	5509.21	--Single yarn	16%
	5509.22	-- Multiple (folded) or cabled yarn	16%
		- Containing 85% or more by weight of acrylic or modacrylic staple fibres:
	5509.31	--Single yarn	16%
	5509.32	-- Multiple (folded) or cabled yarn	16%
		- Other yarn, containing 85% or more by weight of synthetic staple fibres :
	5509.41	--Single yarn	16%
	5509.42	-- Multiple (folded) or cabled yarn	16%
	5509.50	- Other yarrn of polyester staple fibre	16%
	5509.60	- Other yarn of acrylic or modacrylic staple fibres	16%
	5509.90	- Other yarn	16%
55.10		Yarn (other than sewing thread) of artificial staple fibres
		- Containing 85% or more by weight of artificial staple fibres:
	5510.11	--Single yarn	16%
	5510.12	-- Multiple (folded) or cabled yarn	16%
	5510.90	- Other yarn	16%
55.11		Woven fabrics of synthetic staple fibres, containing 85% or more by weight of synthetic staple fibres
	5511.10	- 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:
	5511.21	-- Bleached woven fabrics	16%	8%
	5511.22	-- Dyed woven fabrics	16%	8%
	5511.23	-- Printed woven fabrics	16%	8%
	5511.29	-- Other woven fabrics	16%	8%
55.12		Woven fabrics of synthetic staple fibres, containing less than 85% by weight of such fibres, mixed mainly or solely with cotton
	5512.10	- 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 :
	5512.21	-- Bleached woven fabrics	16%	8%
	5512.22	-- Dyed woven fabrics	16%	8%
	5512.23	-- Printed woven fabrics	16%	8%
	5512.29	-- Other woven fabrics	16%	8%
55.13		Other woven fabrics of synthetic staple fibres
	5513.10	- 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 :
	5513.21	-- Bleached woven fabrics	16%	8%
	5513.22	-- Dyed woven fabrics	16%	8%
	5513.23	-- Printed woven fabrics	16%	8%
	5513.29	-- Other woven fabrics	16%	8%
55.14		Woven fabrics of artificial staple fibres
	5514.10	- 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 :
	5514.21	-- Bleached woven fabrics	16%	8%
	5514.22	-- Dyed woven fabrics	16%	8%
	5514.23	-- Printed woven fabrics	16%	8%
	5514.29	-- Other woven fabrics	16%	8%