GST Helpdesk   Subscription   Demo   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

Customs - Man-made staple fibres

Customs - SECTION XI TEXTILES AND TEXTILE ARTICLES NOTES : 1. This Section does not cover : (a) animal brush making bristles or hair (heading 0502); horsehair or horsehair waste (heading 0511); (b) human hair or articles of human hair (heading 0501, 6703 or 6704), except straining cloth of a kind commonly used in oil presses or the like (heading 5911); (c) cotton linters or other vegetable materials of Chapter 14; (d) asbestos of heading 2524 or articles of asbestos or other products of heading .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

itted 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 4303 or 4304; (l) articles of textile materials of heading 4201 or 4202; .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

0); (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); 2[(u) Articles of Chapter 96 [ example, brushes, travel sets for sewing, slide fasteners, typewriter ribbons, sanitary towels (pads) and tampons, napkins (diapers) and napkin liners for babies]; or] (v) articles of Chapter 97. 2. 1[(A) Goods classifiable in Chapters 50 to 55 or in heading 5809 or 5902 and of a mixture of .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ing 5110) and metallised yarn (heading 5605) are to be treated as a single textile material the weight of which is to be taken as the aggregate of the weights of its components; for the classification of woven fabrics, metal thread is to be regarded as a textile material; (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 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

of the following descriptions are to be treated as twine, cordage, ropes and cables : (a) of silk or waste silk, measuring more than 20,000 decitex; (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, .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

above; and (e) chenille yarn, gimped yarn and loop wale-yarn of heading 5606. 4. (A) For the purposes of Chapters 50, 51, 52, 54 and 55, the expression put up for retail sale in relation to yarn means, subject to the exceptions in paragraph (B) below, yarn [single, multiple (folded) or cabled] put up : (a) on cards, reels, tubes or similar supports, of a weight (including support) not exceeding : (i) 85g in the case of silk, waste silk or man-made filament yarn; or (ii) 125g in other cases; (b) .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

(ii) 125g in other cases; (B) Exceptions : (a) single yarn of any textile material, except : (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 sil .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

(folded) or cabled yarn : (a) put up on supports (for example, reels, tubes) of a weight (including support) not exceeding 1,000 g; (b) dressed for use as sewing thread; and (c) with a final Z twist. 6. For the purposes of this Section, the expression high tenacity yarn means yarn having a tenacity, expressed in cN/tex (centinewtons per tex), greater than the following : single yarn of nylon or other polyamides, or of polyesters - 60 cN/tex multiple (folded) or cabled yarn of nylon or other poly .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

e with a visibly tapered or compressed border and the other edges treated as described in any other sub-clause of this Note, but excluding fabrics the cut edges of which have been prevented from unravelling by hot cutting or by other simple means;] 3[(d) 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; (e) cut to size and having undergone a process of .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

Chapters 56 to 59 do not apply to goods made up within the meaning of Note 7 above; and (b) Chapters 50 to 55 and 60 do not apply to goods of Chapters 56 to 59. 9. The woven fabrics of Chapters 50 to 55 include fabrics consisting of layers of parallel textile yarns superimposed on each other at acute or right angles. These layers are bonded at the intersections of the yarns by an adhesive or by thermal bonding. 10. Elastic products consisting of textile materials combined with rubber threads ar .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

turns, after being extended to twice its original length, within a period of five minutes to a length not greater than one and a half times its original length. 14. 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 headings 6101 to 6114 and headings 6201 to 6211. SUB-HEADING NOTES : 1. In this Section and, .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

f man-made fibres, treated in the mass with delustring agents (for example, titanium dioxide). (b) Bleached Yarn Yarn which : (i) has undergone a bleaching process, is made of bleached fibres or, unless the context otherwise requires, has been dyed white (whether or not in the mass) or treated with a white dressing; (ii) consists of a mixture of unbleached and bleached fibres; or (iii) is multiple (folded) or cabled and consists of unbleached and bleached yarns. (c) Coloured (dyed or printed) Ya .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

nsists of unbleached or bleached yarn and coloured yarn. The above definitions also apply, mutatis mutandis, to monofilament and to strip or the like of Chapter 54. (d) Unbleached Woven Fabric Woven fabric made from unbleached yarn and which has not been bleached, dyed or printed. Such fabric may have been treated with a colourless dressing or a fugitive dye. (e) Bleached Woven Fabric Woven fabric which : (i) has been bleached or, unless the context otherwise requires, dyed white or treated with .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

printed woven fabric) which: (i) consists of yarns of different colours or yarns of different shades of the same colour (other than the natural colour of the constituent fibres); (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). (h) Printed Woven Fabric Woven fabric which has been printed in the piece, whether or not made from yarns of different co .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ly over and under successive yarns of the warp and each yarn of the warp passes alternatively over and under successive yarns of the weft. 2. (A) Products of Chapters 56 to 63 containing two or more textile materials are to be regarded as consisting wholly of that textile material which would be selected under Note 2 to this Section for the classification of a product of Chapters 50 to 55 or of heading 5809 consisting of the same textile materials. (B) For the application of this rule: (a) where .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

threads alone. **************** Notes: 1. Substituted vide Finance (No. 2) Act, 2009, before it was read as, (A) Goods classifiable in Chapters 50 to 55 or in heading 5809 or 5902 and of a mixture of two or more textile materials are to be classified as if consisting wholly of that one textile material which is covered by the heading which occurs last in numerical order among those which equally merit consideration. 2.Substituted vide 5th schedule of Finance act 2011, in Note 1, for clause (u) b .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ions : (a) length of tow exceeding 2 m; (b) twist less than 5 turns per metre; (c) measuring per filament less than 67 decitex; (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 20,000 decitex. Tow of a length not exceeding 2 m is to be classified in heading 5503 or 5504. - 5501 - 5501 - SYNTHETIC FILAMENT TOW - 5501 10 00 - 55011000 - Of nylon or other polyamides - kg. - .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

090 - Other - Kg. - 5503 - 5503 - SYNTHETIC STAPLE FIBRES, NOT CARDED, COMBED OR OTHERWISE PROCESSED FOR SPINNING - Of nylon or other polyamides - 5503 11 00 - 55031100 - Of aramids - kg . - 5503 19 00 - 55031900 - Other - kg . - 5503 20 00 - 55032000 - Of polyesters - kg . - 5503 30 00 - 55033000 - Acrylic or modacrylic - kg . - 5503 40 00 - 55034000 - Of polypropylene - kg. - 5503 90 - 550390 - Other : - 5503 90 10 - 55039010 - Polyvinyl staple fibre - kg. - 5503 90 20 - 55039020 - Polyvinyl c .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

WASTE AND GARNETTED STOCK) OF MAN-MADE FIBRES - 5505 10 - 550510 - Of synthetic fibers : - 5505 10 10 - 55051010 - Of acrylic - kg. - 5505 10 90 - 55051090 - Other - kg. - 5505 20 00 - 55052000 - Of artificial fibres - kg. - 5506 - 5506 - SYNTHETIC STAPLE FIBRES, CARDED COMBED OR OTHERWISE PROCESSED FOR SPINNING - 5506 10 00 - 55061000 - Of nylon or other polyamides - kg. - 5506 20 00 - 55062000 - Of polyesters - kg. - 5506 30 00 - 55063000 - Acrylic or modacrylic - kg. - 5506 40 00 - 55064000 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

40 - High wet modulus tops - kg. - 5507 00 90 - 55070090 - Other - kg. - 5508 - 5508 - SEWING THREAD OF MAN-MADE STAPLE FIBRES, WHETHER OR NOT PUT UP FOR RETAIL SALE - 5508 10 00 - 55081000 - Of synthetic staple fibres - kg. - 5508 20 00 - 55082000 - Of artificial staple fibres - kg. - 5509 - 5509 - YARN (OTHER THAN SEWING THREAD) OF SYNTHETIC STAPLE FIBRES, NOT PUT UP FOR RETAIL SALE - Containing 85% or more by weight of staple fibres of nylon or other polyamides : - 5509 11 00 - 55091100 - Sin .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

aple fibres : - 5509 41 - 550941 - Single yarn : - 5509 41 10 - 55094110 - Polypropylene spun yarn - kg. - 5509 41 20 - 55094120 - Polyvinyl acetate spun yarn - kg. - 5509 41 30 - 55094130 - Polyvinyl chloride spun yarn - kg. - 5509 41 90 - 55094190 - Other - kg . - 5509 42 - 550942 - Multiple (folded) or cabled yarn : - 5509 42 10 - 55094210 - Polypropylene spun yarn - kg. - 5509 42 20 - 55094220 - Polyvinyl acetate (PVA) spun yarn - kg . - 5509 42 30 - 55094230 - Polyvinyl chloride (PVC) spun .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

- kg. - 5509 62 00 - 55096200 - Mixed mainly or solely with cotton - kg. - 5509 69 00 - 55096900 - Other - kg. - Other yarn : - 5509 91 00 - 55099100 - Mixed mainly or solely with wool or fine animal hair - kg. - 5509 92 00 - 55099200 - Mixed mainly or solely with cotton - kg. - 5509 99 00 - 55099900 - Other - kg. - 5510 - 5510 - YARN (OTHER THAN SEWING THREAD) OF ARTIFICIAL STAPLE FIBRES, NOT PUT UP FOR RETAIL SALE - Containing 85% or more by weight of artificial staple fibres : - 5510 11 - 55 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ayon spun yarn - kg. - 5510 20 20 - 55102020 - Acetate rayon spun yarn - kg. - 5510 20 90 - 55102090 - Other - kg. - 5510 30 - 551030 - Other yarn, mixed mainly or solely with cotton : - 5510 30 10 - 55103010 - Viscose rayon spun yarn - kg. - 5510 30 20 - 55103020 - Acetate rayon spun yarn - kg. - 5510 30 90 - 55103090 - Other - kg. - 5510 90 - 551090 - Other yarn : - 5510 90 10 - 55109010 - Viscose rayon spun yarn - kg. - 5510 90 20 - 55109020 - Acetate rayon spun yarn - kg. - 5510 90 90 - 5510 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ther - kg . - 5512 - 5512 - Woven fabrics of synthetic staple fibres, containing 85% or more by weight of synthetic staple fibres - Containing 85% or more by weight of polyester staple fibres : - 5512 11 - 551211 - Unbleached or bleached : - 5512 11 10 - 55121110 - Unbleached - m2 - 5512 11 20 - 55121120 - Bleached - m2 - 5512 19 - 551219 - Other : - 5512 19 10 - 55121910 - Dyed - m2 - 5512 19 20 - 55121920 - Printed - m2 - 5512 19 90 - 55121990 - Other - m2 - Containing 85% or more by weight of .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

Dyed - m2 - 5512 99 20 - 55129920 - Printed - m2 - 5512 99 90 - 55129990 - Other - m2 - 5513 - 5513 - WOVEN FABRICS OF SYNTHETIC STAPLE FIBRES,CONTAINING LESS THAN 85% BY WEIGHT OF SUCH FIBRES, MIXED MAINLY OR SOLELY WITH COTTON, OF A WEIGHT NOT EXCEEDING 170 g/m2 - Unbleached or bleached : - 5513 11 - 551311 - Of polyester staple fibres, plain weave : - 5513 11 10 - 55131110 - Unbleached - m2 - 5513 11 20 - 55131120 - Bleached - m2 - 5513 12 - 551312 - 3-thread or 4-thread twill, including cro .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

0 - Other woven fabrics of polyester staple fibres - m2 - 5513 29 00 - 55132900 - Other woven fabrics - m2 - Of yarns of different colours : - 5513 31 00 - 55133100 - Of polyester staple fibres, plain weave - m2 - 5513 39 00 - 55133900 - Other woven fabrics - m2 - Printed : - 5513 41 00 - 55134100 - Of polyester staple fibres, plain weave - m2 - 5513 49 00 - 55134900 - Other woven fabrics - m2 - 5514 - 5514 - WOVEN FABRICS OF SYNTHETIC STAPLE FIBRES,CONTAINING LESS THAN 85% BY WEIGHT OF SUCH FIB .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

5514 19 20 - 55141920 - Bleached - m2 - Dyed : - 5514 21 00 - 55142100 - Of polyester staple fibres, plain weave - m2 - 5514 22 00 - 55142200 - 3-thread or 4-thread twill, including cross twill, of polyester staple fibres : - m2 - 5514 23 00 - 55142300 - Other woven fabrics of polyester staple fibres - m2 - 5514 29 00 - 55142900 - Other woven fabrics - m2 - 5514 30 - 551430 - Of yarns of different colours : - 5514 30 11 - 55143011 - Of polyester staple fibres, plain weave - m2 - 5514 30 12 - 55 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

4 49 00 - 55144900 - Other woven fabrics - m2 - 5515 - 5515 - OTHER WOVEN FABRICS OF SYNTHETIC STAPLE FIBRES - Of polyester staple fibres : - 5515 11 - 551511 - Mixed mainly or solely with viscos rayon staple fibres : - 5515 11 10 - 55151110 - Unbleached - m2 - 5515 11 20 - 55151120 - Bleached - m2 - 5515 11 30 - 55151130 - Dyed - m2 - 5515 11 40 - 55151140 - Printed - m2 - 5515 11 90 - 55151190 - Other - m2 - 5515 12 - 551512 - Mixed mainly or solely with man-made filaments : - 5515 12 10 - 551 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

Unbleached - m2 - 5515 19 20 - 55151920 - Bleached - m2 - 5515 19 30 - 55151930 - Dyed - m2 - 5515 19 40 - 55151940 - Printed - m2 - 5515 19 90 - 55151990 - Other - m2 - Of acrylic or modacrylic staple fibres : - 5515 21 - 551521 - Mixed mainly or solely with man-made filaments : - 5515 21 10 - 55152110 - Unbleached - m2 - 5515 21 20 - 55152120 - Bleached - m2 - 5515 21 30 - 55152130 - Dyed - m2 - 5515 21 40 - 55152140 - Printed - m2 - 5515 21 90 - 55152190 - Other - m2 - 5515 22 - 551522 - Mixe .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

- 551591 - Mixed mainly or solely with man-made filaments : - 5515 91 10 - 55159110 - Unbleached - m2 - 5515 91 20 - 55159120 - Bleached - m2 - 5515 91 30 - 55159130 - Dyed - m2 - 5515 91 40 - 55159140 - Printed - m2 - 5515 91 90 - 55159190 - Other - m2 - 5515 99 - 551599 - Other : - 5515 99 10 - 55159910 - Unbleached - m2 - 5515 99 20 - 55159920 - Bleached - m2 - 5515 99 30 - 55159930 - Dyed - m2 - 5515 99 40 - 55159940 - Printed - m2 - 5515 99 90 - 55159990 - Other - m2 - 5516 - 5516 - WOVEN F .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version