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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-56

Wadding, felt and nonwovens; special yarns; twine, cordage, ropes and cables and articles thereof

Notes :

1. This Chapter does not cover:-

    (a) wadding, felt or nonwovens, impregnated, coated or covered with substances or preparations (e.g., perfumes or cosmetics of Chapter 33, soaps or detergents of heading 3401, polishes, creams or similar preparations of heading 3405, fabric softeners of heading 3809) where the textile material is present merely as a carrying medium;

    (b) textile products of heading 5811;

    (c) natural or artificial abrasive powder or grain, on a backing of felt or nonwovens (heading 6805);

    (d) agglomerated or reconstituted mica, on a backing of felt or nonwovens (heading 6814);

    (e) metal foil on a backing of felt or nonwovens (generally Section XIV or XV).;

    (f) Sanitary towels (pads) and tampons, napkins and napkin liners and similar articles of heading 9619.

2. The term "felt" includes needleloom felt and fabrics consisting of a web of textile fibres the cohesion of which has been enhanced by a stitch-bonding process using fibres from the web itself.

3. Headings 5602 and 5603 cover respectively felt and nonwovens, impregnated, coated, covered or laminated with plastics or rubber whatever the nature of these materials (compact or cellular).

Heading 5603 also includes nonwovens in which plastics or rubber forms the bonding substance.

Headings 5602 and 5603 do not, however, cover:-

    (a) felt impregnated, coated, covered or laminated with plastics or rubber, containing 50 per cent. or less by weight of textile material or felt completely embedded in plastics or rubber (Chapter 39 or 40);

    (b) nonwovens, either completely embedded in plastics or rubber, or entirely coated or covered on both sides with such materials, provided that such coating or covering can be seen with the naked eye with no account being taken of any resulting change of colour (Chapter 39 or 40); or

    (c) plates, sheets or strip of cellular plastics or cellular rubber combined with felt or nonwovens, where the textile material is present merely for reinforcing purposes (Chapter 39 or 40).

4. Heading 5604 does not cover textile yarn, or strip or the like of heading 5404 or 5405, in which the impregnation, coating or covering cannot be seen with the naked eye (usually Chapters 50 to 55); for the purpose of this provision, no account should be taken of any resulting change of colour.

Tariff Item Description of goods Unit Rate of duty

Standard Preferential Areas
(1) (2) (3) (4) (5)
5601 WADDING OF TEXTILE MATERIALS AND ARTICLES THEREOF; TEXTILE FIBRES, NOT EXCEEDING 5 MM IN LENGTH (FLOCK), TEXTILE DUST AND MILL NEPS      
- Wadding of textile materials and articles thereof:      
5601 21 -- Of cotton :      
5601 21 10 --- Absorbent cotton wool kg. 10% -
5601 21 90 --- Other kg. 10% -
5601 22 00 -- Of man-made fibres kg. 10% -
5601 29 00 -- Other kg. 10% -
5601 30 00 - Textile flock and dust and mill neps kg. 20% -
5602 FELT, WHETHER OR NOT IMPREGNATED, COATED, COVERED OR LAMINATED      
5602 10 00 - Needleloom felt and stitch-bonded fibre fabrics kg. 10% -
  - Other felt, not impregnated, coated, covered or laminated :      
5602 21 00 -- Of wool or fine animal hair kg. 10% -
5602 29 -- Of other textile materials :      
5602 29 10 --- For machines other than cotton machinery kg. 10% -
5602 29 20 --- Of jute (including blended or union jute), other than for machinery kg. 10% -
5602 29 90 --- Other kg. 10% -
5602 90 - Other      
5602 90 10 . --- Of Rubberised coir, needled felt kg. 10% -
5602 90 90 --- Other kg. 10% -
5603 NONWOVENS, WHETHER OR NOT IMPREGNATED, COATED, COVERED OR LAMINATED      
  - Of man-made filaments :      
5603 11 - - Weighing not more than 25g/m2:      
5603 11 10 - - - Crop covers, conforming to IS 16718 kg. 20% -
5603 11 90 - - - Other kg. 20% -
5603 12 00 - - Weighing more than 25 g/m2 but not more than 70 g/m2 kg. 20% -
5603 13 00 -- Weighing more than 70 g/m2 but not more than 150 g/m2 kg. 10% -
5603 14 00 -- Weighing more than 150 g/m2 kg. 20% -
  - Other :      
5603 91 00 - - Weighing not more than 25 g/m2 kg. 10% -
5603 92 00 - - Weighing more than 25 g/m2 but not more than 70 g/m2 kg. 20% -
5603 93 - - Weighing more than 70g/ m2 but not more than 150 g/m2:      
5603 93 10 - - - Mulch Mats, conforming to IS 17355 kg. 10% -
5603 93 90 - - - Other kg. 10% -
5603 94 - - Weighing more than 150 g/m2:      
5603 94 10 - - - Non-woven Geotextile and articles thereof, Conforming to IS 16391, IS 16392 kg. 20% -
5603 94 20 - - - Mulch Mats, conforming to IS 17355 kg. 20% -
5603 94 90 - - - Other kg. 20% -
5604 RUBBER THREAD AND CORD, TEXTILE COVERED; TEXTILE YARN, AND STRIP AND THE LIKE OF HEADING 5404 OR 5405, IMPREGNATED, COATED, COVERED OR SHEATHED WITH RUBBER OR PLASTICS      
5604 10 00 - Rubber thread and cord, textile covered kg. 10% -
5604 90 00 - Other kg. 10% -
5605 METALLISED YARN, WHETHER OR NOT GIMPED, BEING TEXTILE YARN, OR STRIP OR THE LIKE OF HEADING 5404 OR 5405, COMBINED WITH METAL IN THE FORM OF THREAD, STRIP OR POWDER OR COVERED WITH METAL      
5605 00 - Metallised yarn, whether or not gimped, being textile yarn, or strip or the like of heading 5404 or 5405, combined with metal in the form of thread, strip or powder or covered with metal :      
5605 00 10 --- Real zari thread (gold) and silver thread combined with textile thread kg. 10% -
5605 00 20 --- Imitation zari thread kg. 10% -
5605 00 90 --- Other kg. 10% -
5606 GIMPED YARN, AND STRIP AND THE LIKE OF HEADING 5404 OR 5405, GIMPED (OTHER THAN THOSE OF HEADING 5605 AND GIMPED HORSEHAIR YARN); CHENILLE YARN (INCLUDING FLOCK CHENILLE YARN); LOOP WALE-YARN      
5606 00 - Gimped yarn, and strip and the like of heading 5404 or 5405, gimped (other than those of heading 5605 and gimped horsehair yarn); chenille yarn (including flock chenille yarn); loop wale-yarn :      
5606 00 10 --- Trimmings, of cotton kg. 10% -
5606 00 20 --- Trimmings, of man-made fibres kg. 10% -
5606 00 30 --- Trimmings, of zari kg. 10% -
5606 00 90 --- Other kg. 10% -
5607 TWINE, CORDAGE, ROPES AND CABLES, WHETHER OR NOT PLAITED OR BRAIDED AND WHETHER OR NOT IMPREGNATED, COATED, COVERED OR SHEATHED WITH RUBBER OR PLASTICS      
- Of sisal or other textile fibres of the genus Agave :      
5607 21 00 - - Binder or baler twine kg. 10% -
5607 29 00 -- Other kg. 10% -
  - Of polyethylene or polypropylene:      
5607 41 00 - - Binder or baler twine kg. 10% -
5607 49 00 -- Other kg. 10% -
5607 50 - Of other synthetic fibres :      
5607 50 10 --- Nylon fish net twine kg. 10% -
5607 50 20 --- Nylon tyre cord kg. 10% -
5607 50 30 --- Viscose tyre cord kg. 10% -
5607 50 40 --- Nylon rope kg. 10% -
5607 50 90 --- Other kg. 10% -
5607 90 - Other :      
5607 90 10 --- Coir, cordage and ropes, other than of cotton kg. 10% -
5607 90 20 --- Cordage, cable, ropes and twine, of cotton kg. 10% -
5607 90 90 --- Other kg. 10% -
5608 KNOTTED NETTING OF TWINE, CORDAGE OR ROPE; MADE UP FISHING NETS AND OTHER MADE UP NETS, OF TEXTILE MATERIALS      
  - Of man-made textile materials :      
5608 11 -- Made up fishing nets :      
5608 11 10 --- Made up fishing nets of nylon kg. 10% -
5608 11 90 --- Other kg. 10% -
5608 19 00 -- Other kg. 10% -
5608 90 - Other :      
5608 90 10 --- Of cotton kg. 10% -
5608 90 20 --- Of jute kg. 10% -
5608 90 90 --- Other kg. 10% -
5609 ARTICLES OF YARN, STRIP OR THE LIKE OF HEADING 5404 OR 5405, TWINE, CORDAGE, ROPE OR CABLES, NOT ELSEWHERE SPECIFIED OR INCLUDED      
5609 00 - Articles of yarn, strip or the like of heading 5404 or 5405, twine, cordage, rope or cables, not elsewhere specified or included:      
5609 00 10 --- Products of coir kg. 10% -
5609 00 20 --- Articles made up of cotton yarn kg. 10% -
5609 00 30 --- Articles made up of jute kg. 10% -
5609 00 90 --- Other kg. 10% -