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THE CUSTOMS TARIFF ACT, 1975 (SCHEDULE)
SECTION XI. TEXTILE & TEXTILE ARTICLES

THE FIRST SCHEDULE TO THE CUSTOMS TARIFF ACT, 1975

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 6812 or 6813;

    (e) articles of heading 3005 or 3006; yarn used to clean between the teeth (dental floss), in individual retail packages, of heading 3306;

    (f) sensitised textiles of headings 3701 to 3704;

    (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 or wickerwork 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 4303 or 4304;

    (l) articles of textile materials of heading 4201 or 4202;

    (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 6805) and also carbon fibres or articles of carbon fibres of heading 6815;

    (r) glass fibres or articles of glass fibres, other than embroidery with glass thread on a visible ground of fabric (Chatper 70);

    (s) articles of Chapter 94 (for example, furniture, bedding, luminaires 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, typewriter ribbons, sanitary towels (pads) and tampons, napkins (diapers) and napkin liners]; or

    (v) articles of Chapter 97.

2. (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 predominates by weight over any other single textile materilas.

When no one textile material predominates by weight, the goods are to be classified as if consiting wholly of that one textile material whcih is covered by the heading which occurs last in numerical order among those which equally merit consideration.

(B) For the purposes of the above rule :-

    (a) gimped horsehair yarn (heading 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 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.

(C) The provisions of paragraphs (A) and (B) above apply also to the yarns referred to in Note 3, 4, 5 or 6 below.

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" :-

    (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, measuring more than 20,000 decitex; or

    (f) reinforced with metal thread.

(B) Exceptions :-

    (a) yarn of wool or other animal hair and paper yarn, other than yarn 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 5006, and monofilaments of Chapter 54;

    (d) metallised yarn of heading 5605; yarn reinforced with metal thread is subject to paragraph (A)

    (f) 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) in balls, hanks or skeins of a weight not exceeding :-

      (i) 85g in the case of man-made filament yarn of less than 3,000 decitex, silk or silk waste;

      (ii) 125g in the case of all other yarns of less than 2,000 decitex; or

      (iii) 500g 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) 85g in the case of silk, waste silk or man-made filament yarn; or

      (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 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).

5. For the purposes of headings 5204, 5401 and 5508, the expression "sewing thread" means multiple (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 yam of nylon or other polyamides, or of polyesters ----------------------------------------------------------------- 53 cN/tex single, multiple (folded) or cabled yarn of viscose rayon - 27 cN/tex

7. For the purposes of this Section, the expression "made up" means:-

    (a) cut otherwise than into squares or rectangles;

    (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) Cut to size and with at least one heat-sealed edge 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;

    (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 drawn thread work;

    (f) 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);

    (g) 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:-

    (a) Chapters 50 to 55 and 60 and, except where the context otherwise requires, 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 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 "polyamides" includes "aramids".

13. For the purposes of this Section and, where applicable, throughout this schedule, the expression "elastomeric yarn" means filament yarn, including monofilament, of synthetic textile material, other than textured yarn, which does not break on being extended to three times its original length and which returns, 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.

15. Subject to Note 1 of Section XI, textiles, garments and other textile articles, incorporating chemical, mechanical or electronic components for additional functionality, whether incorporated as built-in components or within the fibre or fabric, are classified in their respective headings in Section XI provided that they retain the essential character of the goods of this Section.

Sub-heading Notes :

1. In this Section and, where applicable, throughout this Schedule, the following expressions have the meanings hereby assigned to them :-

(a) Unbleached yarn

Yarn which :-

    (i) has the natural colour of its constituent fibres and has not been bleached, dyed (whether or not in the mass) or printed; or

    (ii) is of indeterminate colour ("grey yarn"), manufactured from garneted stock.

    Such yarn may have been treated with a colourless dressing or fugitive dye (which disappears after simple washing with soap) and, in the case of 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) yarn

Yarn which :-

    (i) is dyed (whether or not in the mass) other than white or in a fugitive colour, or printed, or made from dyed or printed fibres;

    (ii) consists of a mixture of dyed fibres of different colours or of a mixture of unbleached or bleached fibres with coloured fibres (marl or mixture yarns), or is printed in one or more colours at intervals to give the impression of dots;

    (iii) is obtained from silvers or rovings which have been printed; or

    (iv) is multiple (folded) or cabled and consists 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 a white dressing, in the piece;

    (ii) consists of bleached yarn; or

    (iii) consists of unbleached and bleached yam.

(f) Dyed woven fabric

Woven fabric which :-

    (i) is dyed a single uniform colour other than white (unless the context otherwise requires) or has been treated with a coloured finish other than white (unless the context otherwise requires), in the piece; or

    (ii) consists of coloured yarn of a single uniform colour.

(g) Woven fabric of yarns of different colours Woven fabric (other than 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 colours.

(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.

The definitions at (d) to (h) above apply, mutatis mutandis, to knitted or crocheted fabrics. (ij) Plain weave

A fabric construction in which each yarn of the weft passes alternately 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 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 5810 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.

CHAPTER 61

Articles of apparel and clothing accessories, knitted or crocheted

Notes :

1. This Chapter applies only to made up knitted or crocheted articles.

2. This Chapter does not cover:

    (a) goods of heading 6212;

    (b) worn clothing or other worn articles of heading 6309; or

    (c) orthopaedic appliances, surgical belts, trusses or the like (heading 9021).

3. For the purposes of headings 6103 and 6104:

(a) the term "suit" means a set of garments composed of two or three pieces made up, in respect of their outer surface, in identical fabric and comprising:

    (i) one suit coat or jacket the outer shell of which, exclusive of sleeves, consists of four or more panels, designed to cover the upper part of the body, possibly with a tailored waistcoat in addition whose front is made from the same fabric as the outer surface of the other components of the set and whose back is made from the same fabric as the lining of the suit coat or jacket; and

    (ii) one garment designed to cover the lower part of the body and consisting of trousers, breeches or shorts (other than swimwear), a skirt or a divided skirt, having neither braces or bibs.

All of the components of a "suit" must be of the same fabric construction, colour and composition; they must also be of the same style and of corresponding or compatible size. However, these components may have piping (a strip of fabric sewn into the seam) in a different fabric.

If several separate components to cover the lower part of the body are presented together (for example, two pairs of trousers or trousers and shorts, or a skirt or divided skirt and trousers), the constituent lower part shall be one pair of trousers or, in the case of women's or girls' suits, the skirt or divided skirt, the other garments being considered separately.

The term "suit" includes the following sets of garments, whether or not they fulfil all the above conditions:

    (A) morning dress, comprising a plain jacket (cutaway) with rounded tailshangingwell down at the back and striped trousers;

    (B) evening dress (tailcoat), generally made of black fabric, the jacket of which is relatively short at the front, does not close and has narrow skirts cut in at the hips and hanging down behind;

    (C) dinner jacket suits, in which the jacket is similar in style to an ordinary jacket (though perhaps revealing more of the shirt front), but has shiny silk or imitation silk lapels.

(b) the term "ensemble" means a set of garments (other than suits and articles of heading 6107, 6108 or 6109), composed of several pieces made up in identical fabric, put up for retails sale, and comprising:

    (i) one garment designed to cover the upper part of the body, with the exception of pullovers which may form a second upper garment in the sole context of twin sets, and of waistcoats which may also form a second upper garment, and

    (ii) one or two different garments, designed to cover the lower part of the body and consisting of trousers, bib and brace overalls, breeches, shorts (other than swimwear), a skirt or a divided skirt.

All of the components of an ensemble must be of the same fabric construction, style, colour and composition; they also must be of corresponding or compatible size. The term "ensemble" does not apply to tract suits or ski suits, of heading 6112.

4. Headings 6105 and 6106 do not cover garments with pockets below the waist, with a ribbed waistband or other means of tightening at the bottom of the garment, or garments having an average of less than 10 stitches per linear centimeter in each direction counted on an area measuring at least 10 cm x 10 cm. Heading 6105 does not cover sleeveless garments.

"Shirts" and "shirt-blouses" are garments designed to cover the upper part of the body, having long or short sleeves and a full or partial opening starting at the neckline. "Blouses" are loose-fitting garments also designed to cover the upper part of the body but may be sleeveless and with or without an opening at the neckline. "Shirts", "shirt-blouses" and "blouses" may also have a collar.

5. Heading 6109 does not cover garments with a drawstring, ribbed waistband or other means of tightening at the bottom of the garment.

6. For the purpose of heading 6111:

    (a) the expression "babies' garments and clothing accessories" means articles for young children of a body height not exceeding 86 cm;

    (b) articles which are, prima facie, classifiable both in heading 6111 and in other headings of this Chapter are to be classified in heading 6111.

7. For the purposes of heading 6112 "ski suits" means garments or sets of garments which, by their general appearance and texture, are identifiable as intended to be worn prinicipally for skiing (cross-country or alpine). They consist either of:

    (a) a "ski overall", that is, a one-piece garment designed to cover the upper and the lower parts of the body; in addition to sleeves and a collar, the ski overall may have pockets or footstraps; or

    (b) a "ski ensemble", that is, a set of garments composed of two or three pieces, put up for retail sale and comprising:

      (i) one garment such as an anorak, wind-cheater, wind-jacket or similar article, closed by a slide fastener (zipper), possibly with a waistcoat in addition, and

      (ii) one pair of trousers whether or not extending above waist level, one pair of breeches or one bib and brace overall.

The "ski ensemble" may also consist of an overall similar to the one mentioned in paragraph (a) above and a type of padded, sleeveless jacket worn over the overall.

All the components of a "ski ensemble" must be made up in a fabric of the same texture, style and composition whether or not of the same colour; they also must be of corresponding or compatible size.

8. Garments which are, prima facie, classifiable both in heading 6113 and in other headings of this Chapter, excluding heading 6111, are to be classified in heading 6113.

9. Garments of this Chapter designed for left over right closure at the front shall be regarded as men's or boys' garments, and those designed for right over left closure at the front as women's or girls' garments. These provisions do not apply where the cut of the garment clearly indicates that it is designed for one or other of the sexes.

Garments which cannot be identified as either men's or boys' garments or as women's or girls' garments are to be classified in the headings covering women's or girls' garments.

10. Articles of this Chapter may be made of metal thread.

Tariff Item Description of goods Unit Rate of duty

 

      Standard Preferential Areas
(1) (2) (3) (4) (5)
6101 MEN'S OR BOYS' OVERCOATS, CARCOATS, CAPES, CLOAKS, ANORAKS (INCLUDING SKI- JACKETS), WIND-CHEATERS, WIND WINDJACKETS AND SIMILAR ARTICLES, KNITTED OR CROCHETED, OTHER THAN THOSE OF HEADING 6103      
6101 20 00 - Of cotton u 20% -
6101 30 - Of man-made fibres :      
6101 30 10 --- Of synthetic fibres u 20% -
6101 30 20 --- Of artificial fibres u 20% -
6101 90 - Other :      
6101 90 10 --- Of silk u 20% -
6101 90 90 --- Other u 20% -
6102 WOMEN'S OR GIRLS' OVERCOATS, CAR-COATS, CAPES, CLOAKS, ANORAKS (INCLUDING SKI-JACKETS), WIND-CHEATERS, WINDJACKETS AND SIMILAR ARTICLES, KNITTED OR CROCHETED, OTHER THAN THOSE OF HEADING 6104      
6102 10 00 - Of wool or fine animal hair u 20% -
6102 20 00 - Of cotton u 20% -
6102 30 - Of man-made fibres :      
6102 30 10 --- Of synthetic fibres u 20% -
6102 30 20 --- Of artificial fibres u 20% -
6102 90 - Other :      
6102 90 10 --- Of silk u 20%  
6102 90 90 --- Other u 20%  
6103 MEN'S OR BOYS' SUITS, ENSEMBLES, JACKETS, BLAZERS, TROUSERS, BIBAND BRACE OVERALLS, BREECHES AND SHORTS (OTHER THAN SWIM WEAR), KNITTED OR CROCHETED      
6103 10 - Suits :      
6103 10 10 --- Of silk u 20%  
6103 10 20 --- Of cotton u 20%  
6103 10 30 --- Of artificial fibres u 20%  
6103 10 90 --- Other u 20%  
- Ensembles:      
6103 22 00 -- Of cotton u 20% -
6103 23 00 -- Of synthetic fibres u 20% -
6103 29 -- Of other textile materials :      
6103 29 10 --- Of silk u 20% -
6103 29 20 --- Of artificial fibres u 20% -
6103 29 90 --- Other u 20% -
  - Jackets and blazers :      
6103 31 00 -- Of wool or fine animal hair u 20% -
6103 32 00 -- Of cotton u 20% -
6103 33 00 -- Of synthetic fibres u 20% -
6103 39 -- Of other textile materials :      
6103 39 10 --- Of silk u 20% -
6103 39 20 --- Of artificial fibres u 20% -
6103 39 90 --- Other u 20% -
  - Trousers, bib and brace overalls, breeches and shorts      
6103 41 00 -- Of wool or fine animal hair u 20% -
6103 42 00 -- Of cotton u 20% -
6103 43 00 -- Of synthetic fibres u 20% -
6103 49 -- Of other textile materials :      
6103 49 10 --- Of silk u 20% -
6103 49 20 --- Of artificial fibres u 20% -
6103 49 90 --- Other u 20% -
6104 WOMEN'S OR GIRLS' SUITS, ENSEMBLES, JACKETS, BLAZERS, DRESSES, SKIRTS, DIVIDED SKIRTS, TROUSERS, BIB AND BRACE OVERALLS, BREECHES AND SHORTS (OTHER THAN SWIM WEAR), KNITTED OR CROCHETED      
  - Suits :      
6104 13 00 -- Of synthetic fibres u 20%  
6104 19 -- Of other textile materials :      
6104 19 10 --- Of silk u 20%  
6104 19 20 --- Of artificial fibres u 20%  
6104 19 90 --- Other u 20%  
  - Ensembles :      
6104 22 00 -- Of cotton u 20%  
6104 23 00 -- Of synthetic fibres u 20%  
6104 29 -- Of other textile materials :      
6104 29 10 --- Of silk u 20%  
6104 29 20 --- Of artificial fibres u 20%  
6104 29 90 --- Other u 20%  
  - Jackets and blazers :      
6104 31 00 -- Of wool or fine animal hair u 20%  
6104 32 00 -- Of cotton u 20%  
6104 33 00 -- Of synthetic fibres u 20%  
6104 39 -- Of other textile materials :      
6104 39 10 --- Of silk u 20%  
6104 39 20 --- Of artificial fibres u 20%  
6104 39 90 --- Other u 20%  
  - Dresses:      
6104 41 00 -- Of wool or fine animal hair u 20% or Rs. 255 per piece, whichever is higher  
6104 42 00 -- Of cotton u 20%  
6104 43 00 -- Of synthetic fibres u 20% or Rs. 255 per piece, whichever is higher  
6104 44 00 -- Of artificial fibres u 20% or Rs. 255 per piece, whichever is higher  
6104 49 -- Of other textile materials :      
6104 49 10 --- Of silk u 20% or Rs. 220 per piece, whichever is higher  
6104 49 90 --- Of other fibres u 20% or Rs. 220 per piece, whichever is higher  
  - Skirts and divided skirts :      
6104 51 00 -- Of wool or fine animal hair u 20% or Rs. 110 per piece, whichever is higher -
6104 52 00 -- Of cotton u 20% or Rs. 110 per piece, whichever is higher -
6104 53 00 -- Of synthetic fibres u 20% or Rs. 110 per piece, whichever is higher -
6104 59 -- Of other textile materials :      
6104 59 10 --- Of silk u 20% or Rs. 110 per piece, whichever is higher -
6104 59 20 --- Of artificial fibres u 20% or Rs. 110 per piece, whichever is higher -
6104 59 90 --- Of other fibres u 20% or Rs. 110 per piece, whichever is higher -
  - Trousers, bib and brace overalls, breeches and shorts      
6104 61 00 -- Of wool or fine animal hair u 20% -
6104 62 00 -- Of cotton u 20% -
6104 63 00 -- Of synthetic fibres u 20% -
6104 69 -- Of other textile materials :      
6104 69 10 --- Of silk u 20% -
6104 69 20 --- Of artificial fibres u 20% -
6104 69 90 --- Other u 20% -
6105 MEN'S OR BOYS' SHIRTS, KNITTED OR CROCHETED      
6105 10 - Of cotton :      
6105 10 10 --- Shirts, hand crocheted u 20% or Rs. 83 per piece, whichever is higher -
6105 10 20 --- Knit shirts (other than T-shirts) and sweat shirts, other than hand crocheted u 20% or Rs. 83 per piece, whichever is higher -
6105 10 90 --- Other u 25% or Rs. 83 per piece, whichever is higher -
6105 20 - Of man-made fibres :      
6105 20 10 --- Of synthetic fibres u 25% or Rs. 83 per piece, whichever is higher -
6105 20 20 --- Of artificial fibres u 25% or Rs. 83 per piece, whichever is higher -
6105 90 - Of other textile materials :      
6105 90 10 --- Of silk u 20% or Rs. 90 per piece, whichever is higher -
6105 90 90 --- Other u 20% or Rs. 90 per piece, whichever is higher -
6106 WOMEN'S OR GIRLS' BLOUSES, SHIRTS AND SHIRT-BLOUSES, KNITTED OR CROCHETED      
6106 10 00 - Of cotton u 20% or Rs. 90 per piece, whichever is higher   -
6106 20 - Of man-made fibres :      
6106 20 10 --- Of synthetic fibres u 20% or Rs. 25 per piece, whichever is higher -
6106 20 20 --- Of artificial fibres u 20% or Rs. 25 per piece, whichever is higher -
6106 90 - Of other textile materials :      
6106 90 10 --- Of silk u 20% or Rs. 135 per piece, whichever is higher -
6106 90 20 --- Of wool or fine animal hair u 20% or Rs. 135 per piece, whichever is higher -
6106 90 90 --- Other u 20% or Rs. 135 per piece, whichever is higher  
6107 MEN'S OR BOYS' UNDERPANTS, BRIEFS, NIGHTSHIRTS, PYJAMAS, BATHROBES, DRESSING GOWNS AND SIMILAR ARTICLES, KNITTED OR CROCHETED      
  - Underpants and briefs :      
6107 11 00 -- Of cotton u 20% or Rs. 24 per piece, whichever is higher  
6107 12 -- Of man-made fibres :      
6107 12 10 --- Of synthetic fibres u 20% or Rs. 30 per piece, whichever is higher  
6107 12 20 --- Of artificial fibres u 20% or Rs. 30 per piece, whichever is higher -
6107 19 -- Of other textile materials :      
6107 19 10 --- Of silk u 20%  
6107 19 90 --- Other u 20%  
  - Night shirts and pyjamas :      
6107 21 00 -- Of cotton u 20%  
6107 22 -- Of man-made fibres :      
6107 22 10 --- Of synthetic fibres u 20%  
6107 22 20 --- Of artificial fibres u 20% -
6107 29 -- Of other textile materials :      
6107 29 10 --- Of silk u 20%  
6107 29 20 --- Of wool or fine animal hair u 20%  
6107 29 90 --- Other u 20%  
  - Other :      
6107 91 -- Of cotton :      
6107 91 10 --- Gengis (Vests), other than hand crocheted u 20%  
6107 91 90 --- Other u 20%  
6107 99 -- Of other textile materials :      
6107 99 10 --- Of silk u 20%  
6107 99 20 --- Of wool or fine animal hair u 20%  
6107 99 90 --- Other u 20%  
6108 WOMEN'S OR GIRLS' SLIPS, PETTICOATS, BRIEFS, PANTIES, NIGHT DRESSES, PYJAMAS, NEGLIGEES, BATHROBES, DRESSING GOWNS AND SIMILAR ARTICLES, KNITTED OR CROCHETED      
  - Slips and petticoats :      
6108 11 -- Of man-made fibres :      
6108 11 10 --- Of synthetic fibres u 20%  
6108 11 20 --- Of artificial fibres u 20% -
6108 19 -- Of other textile materials :      
6108 19 10 --- Of silk u 20%  
6108 19 20 --- Of cotton u 20% -
6108 19 90 --- Of other fibres u 20% -
  - Briefs and panties :      
6108 21 00 -- Of cotton u 20% or Rs. 25 per piece, whichever is higher  
6108 22 -- Of man-made fibres :      
6108 22 10 --- Of synthetic fibres u 20% or Rs. 25 per piece, whichever is higher  
6108 22 20 --- Of artificial fibres u 20% or Rs. 25 per piece, whichever is higher  
6108 29 -- Of other textile materials :      
6108 29 10 --- Of silk u 20%  
6108 29 90 --- Other u 20% -
  - Night dresses and pyjamas :      
6108 31 00 -- Of cotton u 20%  
6108 32 -- Of man-made fibres :      
6108 32 10 --- Of synthetic fibres u 20%  
6108 32 20 --- Of artificial fibres u 20% -
6108 39 -- Of other textile materials :      
6108 39 10 --- Of silk u 10%  
6108 39 90 --- Other u 20% -
  - Other :      
6108 91 00 -- Of cotton u 20% or Rs. 65 per piece, whichever is higher -
6108 92 -- Of man-made fibres :      
6108 92 10 --- Of synthetic fibres u 20% or Rs. 60 per piece, whichever is higher -
6108 92 20 --- Of artificial fibres u 20% or Rs. 60 per piece, whichever is higher -
6108 99 -- Of other textile materials :      
6108 99 10 --- Of silk u 20% -
6108 99 20 --- Of wool or fine animal hair u 10% -
6108 99 90 --- Of other textile materials u 20% -
6109 T-SHIRTS, SINGLETS AND OTHER VESTS, KNITTED OR CROCHETED      
6109 10 00 - Of cotton u 20% or Rs. 45 per piece, whichever is higher -
6109 90 - Of other textile materials :      
6109 90 10 --- Of synthetic fibres u 20% or Rs. 50 per piece, whichever is higher -
6109 90 20 --- Of artificial fibres u 20% or Rs. 50 per piece, whichever is higher -
6109 90 30 --- Of silk u 20% or Rs. 50 per piece, whichever is higher -
6109 90 40 --- Of wool or fine animal hair u 20% or Rs. 50 per piece, whichever is higher -
6109 90 90 --- Other u 20% or Rs. 50 per piece, whichever is higher  
6110 JERSEYS, PULLOVERS, CARDIGANS, WAISTCOATS AND SIMILAR ARTICLES, KNITTED OR CROCHETED      
  - Of wool or fine animal hair :      
6110 11 -- Of wool :      
6110 11 10 --- Jerseys u 20% or Rs. 275 per piece, whichever is higher -
6110 11 20 --- Sweaters and cardigans u 20% or Rs. 275 per piece, whichever is higher -
6110 11 90 --- Other u 20% or Rs. 275 per piece, whichever is higher -
6110 12 00 -- Of Kashmir (cashmere) goats u 20% or Rs. 275 per piece, whichever is higher -
6110 19 00 -- Other u 20% or Rs. 275 per piece, whichever is higher -
6110 20 00 - Of cotton u 20% or Rs. 85 per piece, whichever is higher -
6110 30 - Of man-made fibres :      
6110 30 10 --- Of synthetic fibres u 20% or Rs. 110 per piece, whichever is higher -
6110 30 20 --- Of artificial fibres u 20% or Rs. 110 per piece, whichever is higher -
6110 90 00 - Of other textile materials u 20% or Rs. 105 per piece, whichever is higher -
6111 BABIES' GARMENTS AND CLOTHING ACCESSORIES, KNITTED OR CROCHETED      
6111 20 00 - Of cotton kg. 20% -
6111 30 00 - Of synthetic fibres kg. 20% -
6111 90 - Of other textile materials :      
6111 90 10 --- Of silk kg. 20% -
6111 90 20 --- Of artificial fibres kg. 20% -
6111 90 90 --- Other kg. 20% -
6112 TRACK SUITS, SKI SUITS AND SWIMWEAR, KNITTED OR CROCHETED      
  - Track suits :      
6112 11 00 -- Of cotton u 20% -
6112 12 00 -- Of synthetic fibres u 20% -
6112 19 -- Of other textile materials :      
6112 19 10 --- Of silk u 10% -
6112 19 20 --- Of wool or fine animal hair u 20% -
6112 19 30 --- Of artificial fibres u 20% -
6112 19 90 --- Other u 20% -
6112 20 - Ski suits :      
6112 20 10 --- Of silk kg. 10% -
6112 20 20 --- Of wool or fine animal hair kg. 20% -
6112 20 30 --- Of cotton kg. 20% -
6112 20 40 --- Of synthetic fibres kg. 20% -
6112 20 50 --- Of artificial fibres kg. 20% -
6112 20 90 --- Other kg. 20% -
  - Men's or boys ' swimwear :      
6112 31 00 -- Of synthetic fibres u 20% -
6112 39 -- Of other textile materials :      
6112 39 10 --- Of silk u 20% -
6112 39 20 --- Of artificial fibres u 20% -
6112 39 90 --- Other u 20% -
  - Women's or girls ' swimwear :      
6112 41 00 -- Of synthetic fibre u 20%  
6112 49 -- Of other textile materials :      
6112 49 10 --- Of silk u 10%  
6112 49 20 --- Of artificial fibres u 20%  
6112 49 90 --- Other u 20%  
6113 00 00 GARMENTS, MADE UP OF KNITTED OR CROCHETED FABRICS OF HEADING 5903, 5906 or 5907 kg. 20%  
6114 OTHER GARMENTS, KNITTED OR CROCHETED      
6114 20 00 - Of cotton kg. 20%  
6114 30 - Of man-made fibres :      
6114 30 10 --- Of synthetic fibres kg. 20%  
6114 30 20 --- Of artificial fibres kg. 20%  
6114 90 - Of other textile materials :      
6114 90 10 --- Of silk kg. 20%  
6114 90 90 --- Other kg. 20%  
6115 PANTYHOSE, TIGHTS, STOCKINGS, SOCKS AND OTHER HOSIERY, INCLUDING GRADUATED COMPRE SSION HOSIERY (FOR EXAMPLE, STOCKINGS FOR VARICOSE VEINS) AND FOOTWEAR WITHOUT APPLIED SOLES, KNITTED OR CROCHETED      
6115 10 00 - graduated compression hosiery for example, (stockings for varicose veins) u 20% -
  6115 21 - Other panty hose and tights :      
6115 21 00 -- Of synthetic fibres, measuring per single yarn less than 67 decitex u 20% -
6115 22 00 - - Of synthetic fibres, measuring per single yarn less than 67 decitex or more u 20% -
6115 29 -- Of other textile materials:      
6115 29 10 --- Of silk u 20% -
6115 29 20 --- Of wool or fine animal hair u 20% -
6115 29 30 --- Of artificial fibres u 20%  
6115 29 90 --- Other u 20%  
6115 30 00 - Other women's full-length or knee-length hosiery, measuring per single yarn less than 67 decitex u 20%  
  - Other:      
6115 94 00 -- Of wool or fine animal hair pa 20%  
6115 95 00 -- Of cotton pa 20%  
6115 96 00 -- Of synthetic fibres pa 20%  
6115 99 -- Of other textile materials :      
6115 99 10 --- Of artificial fibres pa 20%  
6115 99 90 --- Other pa 20%  
6116 GLOVES, MITTENS AND MITTS, KNITTED OR CROCHETED      
6116 10 00 - Impregnated, coated, covered or laminated with plastics or rubber pa 20%  
  - Other :      
6116 91 00 -- Of wool or fine animal hair pa 20%  
6116 92 00 -- Of cotton pa 20%  
6116 93 00 -- Of synthetic fibres pa 20%  
6116 99 -- Of other textile materials :      
6116 99 10 --- Of artificial fibres pa 20%  
6116 99 90 --- Other pa 20%  
6117 OTHER MADE UP CLOTHING ACCESSORIES, KNITTED OR CROCHETED; KNITTED OR CROCHETED PARTS OF GARMENTS OR OF CLOTHING ACCESSORIES      
6117 10 - Shawls, scarves, mufflers, mantillas, veils and the like :      
6117 10 10 --- Of silk u 20%  
6117 10 20 --- Of wool u 20%  
6117 10 30 --- Of cotton u 20%  
6117 10 40 --- Of man-made fibres u 20%  
6117 10 90 --- Other u 20%  
6117 80 - Other accessories :      
6117 80 10 --- Of silk u 20%  
6117 80 20 --- Of wool u 20%  
6117 80 30 --- Of cotton u 20%  
6117 80 40 --- Of man-made fibres u 20%  
6117 80 90 --- Other u 20%  
6117 90 00 - Parts kg. 20%