Customs Tariff [Determination of Origin of Goods under the Preferential Trade Agreement between the Governments of Member States of the Association of Southeast Asian Nations (ASEAN) and the Republic of India] Rules, 2009.

[Notification No. 189/2009 - Customs (N.T.) dated 31.12. 2009]

 

 

In exercise of the powers conferred by sub-section (1) of section 5 of the Customs Tariff Act, 1975 (51 of 1975), the Central Government hereby makes the following rules, namely:-

 

1. Short title and commencement.-(1) These rules may be called the Customs Tariff [Determination of Origin of Goods under the Preferential Trade Agreement between the Governments of Member States of the Association of Southeast Asian Nations (ASEAN) and the Republic of India] Rules, 2009.

(2)     They shall come into force on the 1st day of January, 2010.

 

2. Definitions.- In these rules, unless the context otherwise requires,-

a)

Agreement” means the Agreement on Trade in Goods under the Framework Agreement on the Comprehensive Economic Co-operation between the Republic of India and the Association of Southeast Asian Nations (ASEAN) signed on the 13th day of August, 2009.

b)

AIFTA” means the ASEAN-India Free Trade Area under the Framework Agreement on Comprehensive Economic Co-operation between the Republic of India and the Association of Southeast Asian Nations;

c)

ASEAN” means the Association of Southeast Asian Nations which comprises of the Brunei Darussalam, the Kingdom of Cambodia, the Republic of Indonesia, the Lao PDR, Malaysia, the Union of Myanmar, the Republic of the Philippines, the Republic of Singapore, the Kingdom of Thailand and the Socialist Republic of Viet Nam and whose members are referred to in the  Agreement collectively as the ASEAN Member States and individually as an ASEAN Member State;

d)

“CIF” means the value of the goods imported, the cost of freight and insurance up to the port or place of entry into the country of importation;

e)

“FOB” means the free-on-board value as determined in the manner as specified in paragraph 1 of the Annexure I;

f)

“Framework Agreement” means the Framework Agreement on Comprehensive Economic Co-operation between the Republic of India and the Association of Southeast Asian Nations, signed in Bali, Indonesia on the 8th October 2003;

g)

“identical and interchangeable materials” means the materials being of the same kind possessing similar technical and physical characteristics, and after being incorporated into the finished product, they cannot be distinguished from one another for origin purposes;

h)

“material” means raw materials, ingredients, parts, components, sub-assembly or goods that are physically incorporated into another goods or are subject to a process in the production of another goods;

i)

“originating products” means products that qualify as originating in accordance with the provisions of rule 3;

j)

[“party” means India or an ASEAN Member State specified in Annexure IV annexed to these rules and “parties” means India and ASEAN Member States collectively, as specified in the said Annexure annexed to these rules;] [Substituted vide Notification no. 7/2010-Cus (NT), dated 19th January, 2010]

k)

“product” means product which is wholly obtained or produced or being manufactured, even if it is intended for later use in another manufacturing operation;

l)

“production” means methods of obtaining goods including growing, mining, harvesting, raising, breeding, extracting, gathering, collecting, capturing, fishing, trapping, hunting, manufacturing, producing, processing or assembling  goods.

 

3. Origin criteria.- The products imported by a party which are consigned directly under rule 8, shall be deemed to be originating and eligible for preferential tariff treatment if they conform to the origin requirements under any one of the

following:-    

a)

products which are wholly obtained or produced in the exporting party as specified in rule 4; or,

b)

products not wholly produced or obtained in the exporting party provided that the said products are eligible under rule 5 or 6.

 

 

4. Wholly produced or obtained products.- For the purpose of clause (a) of rule 3, the following shall be considered as wholly produced or obtained in a party:-

(a)  plant and plant products grown and harvested in the party;

Explanation.- For the purpose of this clause, “plant” means all plant life, including forestry products, fruit, flowers, vegetables, trees, seaweed, fungi and live plants;

(b)  live animals born and raised in the party;

(c)  products obtained from live animals referred to in clause (b);

Explanation 1.- For the purpose of clauses (b) and (c),  “animals” means all animal life, including mammals, birds, fish, crustaceans, molluscs, reptiles, and living organisms.

Explanation 2.- For the purpose of this clause , “products” means those obtained from live animals without further processing, including milk, eggs, natural honey, hair, wool, semen and dung;

(d)  products obtained from hunting, trapping, fishing, aquaculture, gathering or capturing conducted in the party;

(e)  minerals and other naturally occurring substances, not included in clauses (a) to (d), extracted or taken from the party’s soil, water, seabed or beneath the seabed;

(f)   products taken from the water, seabed or beneath the seabed outside the territorial water of the party, provided that that party has the right to exploit such water, seabed and beneath the seabed in accordance with the United Nations Convention on the Law of the Sea, 1982;

(g)  products of sea-fishing and other marine products taken from the high seas by vessels registered with the party and entitled to fly the flag of that party;

(h)  products processed and/or made on board factory ships registered with the party and entitled to fly the flag of that party, exclusively from products referred to in clause (g);

(i)   articles collected in the party which can no longer perform their original purpose nor are capable of being restored or repaired and are fit only for disposal or recovery of parts of raw materials, or for recycling purposes; and

Explanation.- For the purpose of this clause, “article” means all scrap and waste including scrap and waste resulting from manufacturing or processing operations or consumption in the same country, scrap machinery, discarded packaging and all products that can no longer perform the purpose for which they were produced and are fit only for disposal for the recovery of raw materials and such manufacturing or processing operations shall include all types of processing, not only industrial or chemical but also mining, agriculture, construction, refining, incineration and sewage treatment operations;

(j)   products obtained or produced in the party solely from products referred to in clauses (a) to (i).

 

 

5. Not wholly produced or obtained products.- (1)     For the purpose of clause (b) of rule 3, a product shall be deemed to be originating, if -

(i)     the AIFTA content is not less than 35 per cent. of the FOB value; and

(ii)    the non-originating materials have undergone at least a change in tariff sub-heading (CTSH) level i.e. at six digit of the Harmonized System:

                    Provided that the final process of the manufacture is performed within the territory of the exporting party.

(2)    For the purpose of clause (i) of sub-rule (1), the formula for calculating the 35 per cent. AIFTA content is as follows:

       

i)      Direct Method

 

AIFTA Material Cost

+

Direct Labour Cost

+

Direct Overhead Cost

+

Other Cost

+

Profit

 

x 100 % ≥ 35%

FOB Price

 

ii) Indirect Method

       

Value of Imported Non-AIFTA Materials, Parts or Produce

+

Value of Undetermined Origin Materials, Parts or Produce

 

x 100 % ≥ 35%

FOB Price

(3)     The parties are free to adopt the method of calculating the AIFTA content, whether it is the direct or indirect method and any verification of the AIFTA content by the importing party shall be done on the basis of the method used by the exporting party.

(4)      Each party shall adhere to one method of calculating AIFTA content to promote transparency, consistency and      certainty:

         Provided that any change in the method of calculation shall be notified to all the parties at least six months prior to the adoption of the new method.       

(5)    The value of the non-originating materials shall be -

(i)     the CIF value at the time of importation of the materials, parts or produce; or

(ii)    the earliest ascertained price paid for the materials, parts or produce of undetermined origin in the territory of the party where the working or processing takes place.

(6)    The method of calculating for AIFTA content is as set out in Annexure I annexed to these rules.

 

 

6. Cumulative rule of origin.-Unless otherwise provided for, products which comply with origin requirements referred in rule 3 and which are used in a party as materials for a product which is eligible for preferential treatment under these rules shall be considered as products originating in that party where working or processing of the product has taken place.

 

 

7.  Minimal operations and processes.- (1)    Notwithstanding anything contained  in these rules, a product shall not be considered originating in a party if the following operations are undertaken exclusively by itself or in combination in the territory of that party:-

 

(a)       operations to ensure the preservation of products in good condition during transport and storage (such as drying, freezing, keeping in brine, ventilation, spreading out, chilling, placing in salt, sulphur dioxide or other aqueous solutions, removal of damaged parts, and like operations);

(b)       simple operations consisting of removal of dust, sifting or screening, sorting, classifying, matching (including the making-up of sets of articles), washing, painting, cutting;

(c)       changes of packing and breaking up and assembly of consignments;

(d)       simple cutting, slicing and repacking or placing in bottles, flasks, bags, boxes, fixing on cards or boards, and all other simple packing operations;

(e)       affixing of marks, labels or other like distinguishing signs on products or their packaging;

(f)        simple mixing of products whether or not of different kinds, where one or more components of the mixture do not meet the conditions laid down in these rules to enable them to be considered as originating products;

(g)       simple assembly of parts of products to constitute a complete product;

(h)       disassembly;

(i)         slaughter which means the mere killing of animals; and

(j)         mere dilution with water or another substance that does not materially alter the characteristics of the products.

 

(2)        For textiles and textile products listed in the Annexure II annexed to these rules, an article or material shall not be considered to be originating in a party by virtue of merely having undergone any of the following:-

 

(a)     simple combining operations, labelling, pressing, cleaning or dry cleaning or packaging operations, or any combination thereof;

(b)     cutting to length or width and hemming, stitching or overlocking fabrics which are readily identifiable as being intended for a particular commercial use;

(c)     trimming and/or joining together by sewing, looping, linking, attaching of accessory articles such as straps, bands, beads, cords, rings and eyelets;

(d)     one or more finishing operations on yarns, fabrics or other textile articles, such as bleaching, waterproofing, decating, shrinking, mercerizing, or similar operations; or

(e)     dyeing or printing of fabrics or yarns.

 

 

8. Direct Consignment.- The following shall be considered as consigned directly from the exporting party to the importing party, -

(a)       if the products are transported passing through the territory of any other AIFTA parties;

(b)       if the products are transported without passing through the territory of any non-AIFTA parties;

(c)       if the products whose transport involves transit through one or more intermediate non-parties with or without transshipment or temporary storage in such non-parties provided that -

(i)       the transit entry is justified for geographical reason or by consideration related exclusively to transport requirements;

(ii)      the products have not entered into trade or consumption there; and

(iii)     the products have not undergone any operation there other than unloading and reloading or any operation required to keep them in good condition.

 

 

9. Treatment of packing.- (1)  Packages and packing materials for retail sale, when classified together with the packaged product, shall not be taken into account in considering whether all non-originating materials used in the manufacture of a product fulfill the criterion corresponding to a change of tariff classification of the said product.

 

(2)     Where a product is subject to an ad valorem percentage criterion, the value of the packages and packing materials for retail sale shall be taken into account in its origin assessment, in case the packing is considered as forming a whole with products.

 

(3)     The containers and packing materials exclusively used for the transport of a product shall not be taken into account for determining the origin of the goods.

 

 

10. Accessories, spare parts, tools and instructional or other information material.- The origin of accessories, spare parts, tools and instructional or other information materials presented with the products shall not be taken into account in determining the origin of the products, provided that such  accessories, spare parts, tools and instructional or other information materials are –

(a)     in accordance with the standard trade practices in the domestic market of the exporting party; and,

(b)     classified with the products at the time of assessment of customs duties by the importing party:

       Provided that, if the products are subject to a qualifying AIFTA content requirement under these rules, the value of such accessories, spare parts tools and instructional or other information material shall be taken into account as originating or non-originating materials, as the case may be, in calculating the qualifying AIFTA content.

 

 

11. Indirect Materials.- For determining whether a product originates in a party, any indirect material such as power and fuel, plant and equipment, or machines and tools used to obtain such products shall be treated as originating whether such material originates in non-parties or not, and its value shall be the cost registered in the accounting records of the producer of the export goods.

 

 

12. Identical and interchangeable materials.- For the purpose of determining origin of a product, when it is manufactured utilising both originating and non-originating materials, mixed or physically combined, the origin of such materials can be determined by generally accepted accounting principles of stock control applicable or inventory management practised in the exporting party.

 

 

13. Certificate of Origin.- Any claim that a product shall be accepted as eligible for preferential tariff treatment shall be supported by a Certificate of Origin as per the specimen in the Attachment to the Operational Certification Procedures issued by a Government authority designated by the exporting party and notified to the other parties in accordance with the Operational Certification Procedures as set out in Annexure III annexed to these rules.

 

[F. No. 467/68/2004-Cus.V/ICD]

 

(Vikas)

Under Secretary to the Government of India

 


Annexure I

[see sub-rule (6) of rule 5]

 

 

METHOD OF CALCULATION FOR THE AIFTA CONTENT

 

1.      FOB price shall be calculated as follows:

 

(a)        FOB Price = Ex-Factory Price + Other Costs

(b)        Other Costs in the calculation of the FOB price shall refer to the costs incurred in placing the products in the ship for export, including but not limited to, domestic transport costs, storage and warehousing, port handling, brokerage fees, service charges, etc.

 

2.      Formula for ex-factory price:

 

(a)     Ex-Factory Price = Production Cost + Profit

(b)     Formula for production cost,

(i)     Production Cost = Cost of Raw Materials + Labour Cost + Overhead Cost

(ii)    Cost of Raw Materials shall include:

·      Cost of raw materials

·      Freight and insurance

 

(iii)  Labour Cost shall include:

·         Wages

·         Remuneration

·         Other employee benefits associated with the manufacturing process

 

(iv)   Overhead Costs, (non-exhaustive list) shall include, but not limited to:

·         real property items associated with the production process (insurance, factory rent and leasing, depreciation on buildings, repair and maintenance, taxes, interests on mortgage)

·         leasing of and interest payments for plant and equipment

·         factory security

·         insurance (plant, equipment and materials used in the manufacture of the goods)

·         utilities (energy, electricity, water and other utilities directly attributable to the production of the good)

·         research, development, design and engineering

·         dies, moulds, tooling and the depreciation, maintenance and repair of plant and equipment

·         royalties or licenses (in connection with patented machines or processes used in the manufacture of the good or the right to manufacture the good)

·         inspection and testing of materials and the goods

·         storage and handling in the factory

·         disposal of recyclable wastes

·         cost elements in computing the value of raw materials, i.e. port and clearance charges and import duties paid for dutiable component


 

 

Annexure II

[see sub-rule (2) of rule 7]

 

LIST

OF TEXTILES AND TEXTILE PRODUCTS

(Based on HS 2002)

 

A.      Fibres and yarns

 

No

HS 2002

Description

1

5004.00

Silk yarn (other than yarn spun from silk waste) not put up for retail sale.

2

5005.00

Yarn spun from silk waste, not put up for retail sale.

3

5006.00

Silk yarn and yarn spun from silk waste, put up for retail sale; silk-worm gut.

 

 

Wool and fine or coarse animal hair, carded or combed (including combed wool in fragments).

4

5105.10

- Carded wool

 

 

- Wool tops and other combed wool

5

5105.21

- - Combed wool in fragments

6

5105.29

- - Other

 

 

- Fine animal hair, carded or combed

7

5105.31

- - Of Kashmir (cashmere) goats

8

5105.39

- - Other

9

5105.40

- Coarse animal hair, carded or combed

 

 

Yarn of carded wool, not put up for retail sale.

10

5106.10

- Containing 85% or more by weight of wool

11

5106.20

- Containing less than 85% by weight of wool

 

 

Yarn of combed wool, not put up for retail sale.

12

5107.10

- Containing 85% or more by weight of wool

13

5107.20

- Containing less than 85% by weight of wool

 

 

Yarn of fine animal hair (carded or combed), not put up for retail sale.

14

5108.10

- Carded

15

5108.20

- Combed

 

 

Yarn of wool or of fine animal hair, put up for retail sale.

16

5109.10

- Containing 85% or more by weight of wool or fine animal hair

17

5109.90

- Other

18

5110.00

Yarn of coarse animal hair or of horsehair (including gimped horsehair yarn), whether or not put up for retail sale.

 

 

Cotton sewing thread, whether or not put up for retail sale.

 

 

- Not put up for retail sale

19

5204.11

- - Containing 85% or more by weight of cotton

20

5204.19

- - Other

21

5204.20

- Put up for retail sale

 

 

Cotton yarn (other than sewing thread), containing 85% or more by weight of cotton, not put up for retail sale.

 

 

- Single yarn, of uncombed fibres

22

5205.11

- - Measuring 714.29 decitex or more (not exceeding 14 metric number)

23

5205.12

- - Measuring less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number)

24

5205.13

- - Measuring less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number)

25

5205.14

- - Measuring less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number)

26

5205.15

- - Measuring less than 125 decitex (exceeding 80 metric number)

 

 

- Single yarn, of combed fibres

27

5205.21

- - Measuring 714.29 decitex or more (not exceeding 14 metric number)

28

5205.22

- - Measuring less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number)

29

5205.23

- - Measuring less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number)

30

5205.24

- - Measuring less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number)

31

5205.26

- - Measuring less than 125 decitex but not less than 106.38 decitex (exceeding 80 metric number but not exceeding 94 metric number)

32

5205.27

- - Measuring less than 106.38 decitex but not less than 83.33 decitex (exceeding 94 metric number but not exceeding 120 metric number)

33

5205.28

- - Measuring less than 83.33 decitex (exceeding 120 metric number)

 

 

- Multiple (folded) or cabled yarn, of uncombed fibres

34

5205.31

- - Measuring per single yarn 714.29 decitex or more (not exceeding 14 metric number per single yarn)

35

5205.32

- - Measuring per single yarn less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number per single yarn)

36

5205.33

- - Measuring per single yarn less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number per single yarn)

37

5205.34

- - Measuring per single yarn less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number per single yarn)

38

5205.35

- - Measuring per single yarn less than 125 decitex (exceeding 80 metric number per single yarn)

 

 

- Multiple (folded) or cabled yarn, of combed fibres

39

5205.41

- - Measuring per single yarn 714.29 decitex or more (not exceeding 14 metric number per single yarn)

40

5205.42

- - Measuring per single yarn less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number per single yarn)

41

5205.43

- - Measuring per single yarn less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number per single yarn)

42

5205.44

- - Measuring per single yarn less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number per single yarn)

43

5205.46

- - Measuring per single yarn less than 125 decitex but not less than 106.38 decitex (exceeding 80 metric number but not exceeding 94 metric number per single yarn)

44

5205.47

- - Measuring per single yarn less than 106.38 decitex but not less than 83.33 decitex (exceeding 94 metric number but not exceeding 120 metric number per single yarn)

45

5205.48

- - Measuring per single yarn less than 83.33 decitex (exceeding 120 metric number per single yarn)

 

 

Cotton yarn (other than sewing thread), containing less than 85% by weight of cotton, not put up for retail sale.

 

 

- Single yarn, of uncombed fibres

46

5206.11

- - Measuring 714.29 decitex or more (not exceeding 14 metric number)

47

5206.12

- - Measuring less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number)

48

5206.13

- - Measuring less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number)

49

5206.14

- - Measuring less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number)

50

5206.15

- - Measuring less than 125 decitex (exceeding 80 metric number)

 

 

- Single yarn, of combed fibres

51

5206.21

- - Measuring 714.29 decitex or more (not exceeding 14 metric number)

52

5206.22

- - Measuring less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number)

53

5206.23

- - Measuring less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number)

54

5206.24

- - Measuring less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number)

55

5206.25

- - Measuring less than 125 decitex (exceeding 80 metric number)

 

 

- Multiple (folded) or cabled yarn, of uncombed fibres

56

5206.31

- - Measuring per single yarn 714.29 decitex or more (not exceeding 14 metric number per single yarn)

57

5206.32

- - Measuring per single yarn less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number per single yarn)

58

5206.33

 

59

5206.34

- - Measuring per single yarn less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number per single yarn)

60

5206.35

- - Measuring per single yarn less than 125 decitex (exceeding 80 metric number per single yarn)

 

 

- Multiple (folded) or cabled yarn, of combed fibres

 

 

 

61

 

 

 

5206.41

 

 

 

- - Measuring per single yarn 714.29 decitex or more (not exceeding 14 metric number per single yarn)

62

5206.42

- - Measuring per single yarn less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number per single yarn)

63

5206.43

- - Measuring per single yarn less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number per single yarn)

64

5206.44

- - Measuring per single yarn less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number per single yarn

65

5206.45

- - Measuring per single yarn less than 125 decitex (exceeding 80 metric number per single yarn)

 

 

Cotton yarn (other than sewing thread) put up for retail sale.

66

5207.10

- Containing 85% or more by weight of cotton

67

5207.90

- Other

 

 

Flax yarn.

68

5306.10

- Single

69

5306.20

- Multiple (folded) or cabled

 

 

Yarn of jute or of other textile bast fibres of heading 53.03.

70

5307.10

- Single

71

5307.20

- Multiple (folded) or cabled

 

 

Yarn of other vegetable textile fibres; paper yarn.

72

5308.20

- True hemp yarn

73

5308.90

- Other

 

 

Sewing thread of man-made filaments, whether or not put up for retail sale.

74

5401.10

- Of synthetic filaments

75

5401.20

- Of artificial filaments

 

 

Synthetic filament yarn (other than sewing thread), not put up for retail sale, including synthetic monofilament of less than 67 decitex.

76

5402.10

- High tenacity yarn of nylon or other polyamides

77

5402.20

- High tenacity yarn of polyesters

 

 

- Textured yarn

78

5402.31

- - Of nylon or other polyamides, measuring per single yarn not more than 50 tex

79

5402.32

- - Of nylon or other polyamides, measuring per single yarn more than 50 tex

80

5402.33

- - Of polyesters

81

5402.39

- - Other

 

 

- Other yarn, single, untwisted or with a twist not exceeding 50 turns per metre

82

5402.41

- - Of nylon or other polyamides

83

5402.42

- - Of polyesters, partially oriented

84

5402.43

- - Of polyesters, other

85

5402.49

- - Other

 

 

- Other yarn, single, with a twist exceeding 50 turns per metre

86

5402.51

- - Of nylon or other polyamides

87

5402.52

- - Of polyesters

 

88

5402.59

- - Other

 

 

- Other yarn, multiple (folded) or cabled

89

5402.61

- - Of nylon or other polyamides

90

5402.62

- - Of polyesters

91

5402.69

- - Other

 

 

Artificial filament yarn (other than sewing thread), not put up for retail sale, including artificial monofilament of less than 67 decitex.

92

5403.10

- High tenacity yarn of viscose rayon

93

5403.20

- Textured yarn

 

 

- Other yarn, single

94

5403.31

- - Of viscose rayon, untwisted or with a twist not exceeding 120 turns per metre

95

5403.32

- - Of viscose rayon, with a twist exceeding 120 turns per metre

96

5403.33

- - Of cellulose acetate

97

5403.39

- - Other

 

 

- Other yarn, multiple (folded) or cabled

98

5403.41

- - Of viscose rayon

99

5403.42

- - Of cellulose acetate

100

5403.49

- - Other

 

 

Synthetic monofilament of 67 decitex 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.

101

5404.10

- Monofilament

102

5404.90

- Other

103

5405.00

Artificial monofilament of 67 decitex 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.

 

 

Man-made filament yarn (other than sewing thread), put up for retail sale.

104

5406.10

- Synthetic filament yarn

105

5406.20

- Artificial filament yarn

 

 

Synthetic filament tow.

106

5501.10

- Of nylon or other polyamides

107

5501.20

- Of polyesters

108

5501.30

- Acrylic or modacrylic

109

5501.90

- Other

110

5502.00

Artificial filament tow.

 

 

Synthetic staple fibres, not carded, combed or otherwise processed for spinning.

111

5503.10

- Of nylon or other polyamides

112

5503.20

- Of polyesters

113

5503.30

- Acrylic or modacrylic

114

5503.40

- Of polypropylene

115

5503.90

- Other

 

 

Artificial staple fibres, not carded, combed or otherwise processed for spinning.

116

5504.10

- Of viscose rayon

117

5504.90

- Other

 

 

Waste (including noils, yarn waste and garnetted stock) of man-made fibres.

118

5505.10

- Of synthetic fibres

119

5505.20

- Of artificial fibres

 

 

Synthetic staple fibres, carded, combed or otherwise processed for spinning.

120

5506.10

- Of nylon or other polyamides

121

5506.20

- Of polyesters

122

5506.30

- Acrylic or modacrylic

123

5506.90

- Other

124

5507.00

Artificial staple fibres, carded, combed or otherwise processed for spinning.

 

 

Sewing thread of man-made staple fibres, whether or not put up for retail sale.

125

5508.10

- Of synthetic staple fibres

126

5508.20

- Of artificial staple fibres

 

 

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

127

5509.11

- - Single yarn

128

5509.12

- - Multiple (folded) or cabled yarn

 

 

- Containing 85% or more by weight of polyester staple fibres

129

5509.21

- - Single yarn

130

5509.22

- - Multiple (folded) or cabled yarn

 

 

- Containing 85% or more by weight of acrylic or modacrylic staple fibres

131

5509.31

- - Single yarn

132

5509.32

- - Multiple (folded) or cabled yarn

 

 

- Other yarn, containing 85% or more by weight of synthetic staple fibres    

133

5509.41

- - Single yarn

134

5509.42

- - Multiple (folded) or cabled yarn

 

 

- Other yarn, of polyester staple fibres

135

5509.51

- - Mixed mainly or solely with artificial staple fibres

136

5509.52

- - Mixed mainly or solely with wool or fine animal hair

137

5509.53

- - Mixed mainly or solely with cotton

138

5509.59

- - Other

 

 

- Other yarn, of acrylic or modacrylic staple fibres

139

5509.61

- - Mixed mainly or solely with wool or fine animal hair

140

5509.62

- - Mixed mainly or solely with cotton

141

5509.69

- - Other

 

 

- Other yarn

142

5509.91

- - Mixed mainly or solely with wool or fine animal hair

143

5509.92

- - Mixed mainly or solely with cotton

144

5509.99

- - Other

 

 

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

145

5510.11

- - Single yarn

146

5510.12

- - Multiple (folded) or cabled yarn

147

5510.20

- Other yarn, mixed mainly or solely with wool or fine animal hair

148

5510.30

- Other yarn, mixed mainly or solely with cotton

149

5510.90

- Other yarn

 

 

Yarn (other than sewing thread) of man-made staple fibres, put up for retail sale.

150

5511.10

- Of synthetic staple fibres, containing 85% or more by weight of such fibres

151

5511.20

- Of synthetic staple fibres, containing less than 85% by weight of such fibres

152

5511.30

- Of artificial staple fibres

 

 

B.         Fabric/Carpets and Other Textile Floor Coverings; Special Yarns, Twine, Cordage and Ropes and Cables and Articles thereof

 

No

HS 2002

Description

 

 

Woven fabrics of silk or of silk waste.

1

5007.10

- Fabrics of noil silk

2

5007.20

- Other fabrics, containing 85% or more by weight of silk or of silk waste other than noil silk

3

5007.90

- Other fabrics

 

 

Woven fabrics of carded wool or of carded fine animal hair.

 

 

- Containing 85% or more by weight of wool or of fine animal hair

4

5111.11

- - Of a weight not exceeding 300 g/m2

5

5111.19

- - Other

6

5111.20

- Other, mixed mainly or solely with man-made filaments

7

5111.30

- Other, mixed mainly or solely with man-made staple fibres

8

5111.90

- Other

 

 

Woven fabrics of combed wool or of combed fine animal hair.

 

 

- Containing 85% or more by weight of wool or of fine animal hair

9

5112.11

- - Of a weight not exceeding 200 g/m2

10

5112.19

- - Other

11

5112.20

- Other, mixed mainly or solely with man-made filaments

12

5112.30

- Other, mixed mainly or solely with man-made staple fibres

13

5112.90

- Other

14

5113.00

Woven fabrics of coarse animal hair or of horsehair.

 

 

Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing not more than 200 g/m2.

 

 

- Unbleached

15

5208.11

- - Plain weave, weighing not more than 100 g/m2

16

5208.12

- - Plain weave, weighing more than 100 g/m2

17

5208.13

- - 3-thread or 4-thread twill, including cross twill

18

5208.19

- - Other fabrics

 

 

- Bleached

19

5208.21

- - Plain weave, weighing not more than 100 g/m2

20

5208.22

- - Plain weave, weighing more than 100 g/m2

21

5208.23

- - 3-thread or 4-thread twill, including cross twill

22

5208.29

- - Other fabrics

 

 

- Dyed

23

5208.31

- - Plain weave, weighing not more than 100 g/m2

24

5208.32

- - Plain weave, weighing more than 100 g/m2

25

5208.33

- - 3-thread or 4-thread twill, including cross twill

26

5208.39

- - Other fabrics

 

 

- Of yarns of different colours

27

5208.41

- - Plain weave, weighing not more than 100 g/m2

28

5208.42

- - Plain weave, weighing more than 100 g/m2

29

5208.43

- - 3-thread or 4-thread twill, including cross twill

30

5208.49

- - Other fabrics

 

 

- Printed

31

5208.51

- - Plain weave, weighing not more than 100 g/m2

32

5208.52

- - Plain weave, weighing more than 100 g/m2

33

5208.53

- - 3-thread or 4-thread twill, including cross twill

34

5208.59

- - Other fabrics

 

 

Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing more than 200 g/m2.

 

 

- Unbleached

35

5209.11

- - Plain weave

36

5209.12

- - 3-thread or 4-thread twill, including cross twill

37

5209.19

- - Other fabrics

 

 

- Bleached

38

5209.21

- - Plain weave

39

5209.22

- - 3-thread or 4-thread twill, including cross twill

40

5209.29

- - Other fabrics

 

 

- Dyed

41

5209.31

- - Plain weave

42

5209.32

- - 3-thread or 4-thread twill, including cross twill

43

5209.39

- - Other fabrics

 

 

- Of yarns of different colours

44

5209.41

- - Plain weave

45

5209.42

- - Denim

46

5209.43

- - Other fabrics of 3-thread or 4-thread twill, including cross twill

47

5209.49

- - Other fabrics

 

 

- Printed

48

5209.51

- - Plain weave

49

5209.52

- - 3-thread or 4-thread twill, including cross twill

50

5209.59

- - Other fabrics

 

 

Woven fabrics of cotton, containing less than 85% by weight of cotton, mixed mainly or solely with man-made fibres, weighing not more than 200 g/m2.

 

 

- Unbleached

51

5210.11

- - Plain weave

52

5210.12

- - 3-thread or 4-thread twill, including cross twill

53

5210.19

- - Other fabrics

 

 

- Bleached

54

5210.21

- - Plain weave

55

5210.22

- - 3-thread or 4-thread twill, including cross twill

56

5210.29

- - Other fabrics

 

 

- Dyed

57

5210.31

- - Plain weave

58

5210.32

- - 3-thread or 4-thread twill, including cross twill

59

5210.39

- - Other fabrics

 

 

- Of yarns of different colours

60

5210.41

- - Plain weave

61

5210.42

- - 3-thread or 4-thread twill, including cross twill

62

5210.49

- - Other fabrics

 

 

- Printed

63

5210.51

- - Plain weave

64

5210.52

- - 3-thread or 4-thread twill, including cross twill

65

5210.59

- - Other fabrics

 

 

Woven fabrics of cotton, containing less than 85% by weight of cotton, mixed mainly or solely with man-made fibres, weighing more than 200 g/m2.

 

 

- Unbleached

66

5211.11

- - Plain weave

67

5211.12

- - 3-thread or 4-thread twill, including cross twill

68

5211.19

- - Other fabrics

 

 

- Bleached

69

5211.21

- - Plain weave

70

5211.22

- - 3-thread or 4-thread twill, including cross twill

71

5211.29

- - Other fabrics

 

 

- Dyed

72

5211.31

- - Plain weave

73

5211.32

- - 3-thread or 4-thread twill, including cross twill

74

5211.39

- - Other fabrics

 

 

- Of yarns of different colours

75

5211.41

- - Plain weave

76

5211.42

- - Denim

77

5211.43

- - Other fabrics of 3-thread or 4-thread twill, including cross twill

78

5211.49

- - Other fabrics

 

 

- Printed

79

5211.51

- - Plain weave

80

5211.52

- - 3-thread or 4-thread twill, including cross twill

81

5211.59

- - Other fabrics

 

 

Other woven fabrics of cotton.

 

 

- Weighing not more than 200 g/m2

82

5212.11

- - Unbleached

83

5212.12

- - Bleached

84

5212.13

- - Dyed

85

5212.14

- - Of yarns of different colours

86

5212.15

- - Printed

 

 

- Weighing more than 200 g/m2

87

5212.21

- - Unbleached

88

5212.22

- - Bleached

89

5212.23

- - Dyed

90

5212.24

- - Of yarns of different colours

91

5212.25

- - Printed

 

 

Woven fabrics of flax.

 

 

- Containing 85% or more by weight of flax

92

5309.11

- - Unbleached or bleached

 

 

93

5309.19

- - Other

 

 

- Containing less than 85% by weight of flax

94

5309.21

- - Unbleached or bleached

95

5309.29

- - Other

 

 

Woven fabrics of jute or of other textile bast fibres of heading 53.03

96

5310.10

- Unbleached

97

5310.90

- Other

98

5311.00

Woven fabrics of other vegetable textile fibres; woven fabrics of paper yarn.

 

 

Woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 54.04.

99

5407.10

- Woven fabrics obtained from high tenacity yarn of nylon or other polyamides or of polyesters

100

5407.20

- Woven fabrics obtained from strip or the like

101

5407.30

- Fabrics specified in Note 9 to Section XI

 

 

- Other woven fabrics, containing 85% or more by weight of filaments of nylon or other polyamides

102

5407.41

- - Unbleached or bleached

103

5407.42

- - Dyed

104

5407.43

- - Of yarns of different colours

105

5407.44

- - Printed

 

 

- Other woven fabrics, containing 85% or more by weight of textured polyester filaments

106

5407.51

- - Unbleached or bleached

107

5407.52

- - Dyed

108

5407.53

- - Of yarns of different colours

109

5407.54

- - Printed

 

 

- Other woven fabrics, containing 85% or more by weight of polyester filaments

110

5407.61

- - Containing 85% or more by weight of non-textured polyester filaments

111

5407.69

- - Other

 

 

- Other woven fabrics, containing 85% or more by weight of synthetic filaments

112

5407.71

- - Unbleached or bleached

113

5407.72

- - Dyed

114

5407.73

- - Of yarns of different colours

115

5407.74

- - Printed

 

 

- Other woven fabrics, containing less than 85% by weight of synthetic filaments, mixed mainly or solely with cotton

116

5407.81

- - Unbleached or bleached

117

5407.82

- - Dyed

118

5407.83

- - Of yarns of different colours

119

5407.84

- - Printed

 

 

- Other woven fabrics

120

5407.91

- - Unbleached or bleached

121

5407.92

- - Dyed

122

5407.93

- - Of yarns of different colours

123

5407.94

- - Printed

 

 

Woven fabrics of artificial filament yarn, including woven fabrics obtained from materials of heading 54.05.

124

5408.10

- Woven fabrics obtained from high tenacity yarn of viscose rayon 

 

 

- Other woven fabrics, containing 85% or more by weight of artificial filament or strip of the like

125

5408.21

- - Unbleached or bleached

126

5408.22

- - Dyed

127

5408.23

- - Of yarns of different colours

128

5408.24

- - Printed

 

 

- Other woven fabrics

129

5408.31

- - Unbleached or bleached

130

5408.32

- - Dyed

131

5408.33

- - Of yarns of different colours

132

5408.34

- - Printed

 

 

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

133

5512.11

- - Unbleached or bleached

134

5512.19

- - Other

 

 

- Containing 85% or more by weight of acrylic or modacrylic staple fibres

135

5512.21

- - Unbleached or bleached

136

5512.29

- - Other

 

 

- Other

137

5512.91

- - Unbleached or bleached

138

5512.99

- - Other

 

 

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

139

5513.11

- - Of polyester staple fibres, plain weave

140

5513.12

- - 3-thread or 4-thread twill, including cross  twill, of polyester staple fibres

141

5513.13

- - Other woven fabrics of polyester staple fibres

142

5513.19

- - Other woven fabrics

 

 

- Dyed

143

5513.21

- - Of polyester staple fibres, plain weave

 

144

5513.22

- - 3-thread or 4-thread twill, including cross twill, of polyester staple fibres

145

5513.23

- - Other woven fabrics of polyester staple fibres

146

5513.29

- - Other woven fabrics

 

 

- Of yarns of different colours

147

5513.31

- - Of polyester staple fibres, plain weave

148

5513.32

- - 3-thread or 4-thread twill, including cross twill, of polyester staple fibres

149

5513.33

- - Other woven fabrics of polyester staple fibres

150

5513.39

- - Other woven fabrics

 

 

- Printed

151

5513.41

- - Of polyester staple fibres, plain weave

152

5513.42

- - 3-thread or 4-thread twill, including cross twill, of polyester staple fibres

153

5513.43

- - Other woven fabrics of polyester staple fibres

154

5513.49

- - Other woven fabrics

 

 

Woven fabrics of synthetic staple fibres, containing less than 85% by weight of such fibres, mixed mainly or solely with cotton, of a weight exceeding 170 g/m2.

 

 

- Unbleached or bleached

155

5514.11

- - Of polyester staple fibres, plain weave

156

5514.12

- - 3-thread or 4-thread twill, including cross twill, of polyester staple fibres

157

5514.13

- - Other woven fabrics of polyester staple fibres

158

5514.19

- - Other woven fabrics

 

 

- Dyed

159

5514.21

- - Of polyester staple fibres, plain weave

160

5514.22

- - 3-thread or 4-thread twill, including cross twill, of polyester staple fibres

161

5514.23

- - Other woven fabrics of polyester staple fibres

162

5514.29

- - Other woven fabrics

 

 

- Of yarns of different colours

163

5514.31

- - Of polyester staple fibres, plain weave

164

5514.32

- - 3-thread or 4-thread twill, including cross twill, of polyester staple fibres

165

5514.33

- - Other woven fabrics of polyester staple fibres

166

5514.39

- - Other woven fabrics

 

 

- Printed

167

5514.41

- - Of polyester staple fibres, plain weave

168

5514.42

- - 3-thread or 4-thread twill, including cross twill, of polyester staple fibres

169

5514.43

- - Other woven fabrics of polyester staple fibres

170

5514.49

- - Other woven fabrics

 

 

Other woven fabrics of synthetic staple fibres.

 

 

- Of polyester staple fibres

171

5515.11

- - Mixed mainly or solely with viscose rayon staple fibres

172

5515.12

- - Mixed mainly or solely with man-made filaments

173

5515.13

- - Mixed mainly or solely with wool or fine animal hair

174

5515.19

- - Other

 

 

- Of acrylic or modacrylic staple fibres

175

5515.21

- - Mixed mainly or solely with man-made filaments

176

5515.22

- - Mixed mainly or solely with wool or fine animal hair

177

5515.29

- - Other

 

 

- Other woven fabrics

178

5515.91

- - Mixed mainly or solely with man-made filaments

179

5515.92

- - Mixed mainly or solely with wool or fine animal hair

180

5515.99

- - Other

 

 

Woven fabrics of artificial staple fibres.

 

 

- Containing 85% or more by weight of artificial staple fibres

181

5516.11

- - Unbleached or bleached

182

5516.12

- - Dyed

183

5516.13

- - Of yarns of different colours

184

5516.14

- - Printed

 

 

- Containing less than 85% by weight of artificial staple fibres, mixed mainly or solely with man-made filaments

185

5516.21

- - Unbleached or bleached

186

5516.22

- - Dyed

187

5516.23

- - Of yarns of different colours

188

5516.24

- - Printed

 

 

- Containing less than 85% by weight of artificial staple fibres, mixed mainly or solely with wool or fine animal hair

189

5516.31

- - Unbleached or bleached

190

5516.32

- - Dyed

191

5516.33

- - Of yarns of different colours

192

5516.34

- - Printed

 

 

- Containing less than 85% by weight of artificial staple fibres, mixed mainly or solely with cotton

193

5516.41

- - Unbleached or bleached

194

5516.42

- - Dyed

195

5516.43

- - Of yarns of different colours

196

5516.44

- - Printed

 

 

- Other

197

5516.91

- - Unbleached or bleached

198

5516.92

- - Dyed

199

5516.93

- - Of yarns of different colours

200

5516.94

- - Printed

 

 

Wadding of textile materials and articles thereof; textile fibres, not exceeding 5 mm in length (flock), textile dust and mill neps.

201

5601.10

- Sanitary towels and tampons, napkins and napkin liners for babies and similar sanitary articles, of wadding

 

 

- Wadding; other articles of wadding

202

5601.21

- - Of cotton

203

5601.22

- - Of man-made fibres

204

5601.29

- - Other

205

5601.30

- Textile flock and dust and mill neps

 

 

Felt, whether or not impregnated, coated, covered or laminated.

206

5602.10

- Needleloom felt and stitch-bonded fibre fabrics

 

 

- Other felt, not impregnated, coated, covered or laminated

207

5602.21

- - Of wool or fine animal hair

208

5602.29

- - Of other textile materials

209

5602.90

 - Other

 

 

Nonwovens, whether or not impregnated, coated, covered or laminated.          

 

 

- Of man-made filaments

210

5603.11

- - Weighing not more than 25 g/m2

211

5603.12

- - Weighing more than 25 g/m2 but not more than 70 g/m2

212

5603.13

- - Weighing more than 70 g/m2 but not more than 150 g/m2

213

5603.14

- - Weighing more than 150 g/m2

 

 

- Other

214

5603.91

- - Weighing not more than 25 g/m2

215

5603.92

- - Weighing more than 25 g/m2 but not more than 70 g/m2

216

5603.93

- - Weighing more than 70 g/m2 but not more than 150 g/m2

217

5603.94

- - Weighing more than 150 g/m2

 

 

Rubber thread and cord, textile covered; textile yarn, and strip and the like of heading 54.04 or 54.05, impregnated, coated, covered or sheathed with rubber or plastics.

218

5604.10

- Rubber thread and cord, textile covered

219

5604.20

- High tenacity yarn of polyesters, of nylon or other polyamides or of viscose rayon, impregnated or coated

220

5604.90

- Other

221

5605.00

Metallised yarn, whether or not gimped, being textile yarn, or strip or the like of heading 54.04 or 54.05, combined with metal in the form of thread, strip or powder or covered with metal.

222

5606.00

Gimped yarn, and strip and the like of heading 54.04 or 54.05, gimped (other than those of heading 56.05 and gimped horsehair yarn); chenille yarn (including flock chenille yarn); loop wale-yarn.

 

 

Twine, cordage, ropes and cables, whether or not plaited or braided and whether or not impregnated, coated, covered or sheathed with rubber or plastics.

223

5607.10

- Of jute or other textile bast fibres of heading 53.03

 

 

- Of sisal or other textile fibres of the genus Agave

224

5607.21

- - Binder or baler twine

225

5607.29

- - Other

 

 

- Of polyethylene or polypropylene

226

5607.41

- - Binder or baler twine

227

5607.49

- - Other

228

5607.50

- Of other synthetic fibres

229

5607.90

 - Other

 

 

Knotted netting of twine, cordage or rope; made up fishing nets and other made up nets, of textile materials.

 

 

- Of man-made textile materials

230

5608.11

- - Made up fishing nets

231

5608.19

- - Other

232

5608.90

- Other

233

5609.00

Articles of yarn, strip or the like of heading 54.04 or 54.05, twine, cordage, rope or cables, not elsewhere specified or included.

 

 

Carpets and other textile floor coverings, knotted, whether or not made up.

234

5701.10

- Of wool or fine animal hair

235

5701.90

- Of other textile materials

 

 

Carpets and other textile floor coverings, woven, not tufted or flocked, whether or not made up, including "Kelem", "Schumacks", "Karamanie" and similar hand-woven rugs.

236

5702.10

- "Kelem", "Schumacks", "Karamanie"and similar hand-woven rugs

237

5702.20

- Floor coverings of coconut fibres (coir)

 

 

- Other, of pile construction, not made up

238

5702.31

- - Of wool or fine animal hair

239

5702.32

- - Of man-made textile materials

240

5702.39

- - Of other textile materials

 

 

- Other, of pile construction, made up

241

5702.41

- - Of wool or fine animal hair

242

5702.42

- - Of man-made textile materials

243

5702.49

- - Of other textile materials

 

 

- Other, not of pile construction, not made up

244

5702.51

- - Of wool or fine animal hair

245

5702.52

- - Of man-made textile materials                                               

246

5702.59

- - Of other textile materials

 

 

- Other, not of pile construction, made up

247

5702.91

- - Of wool or fine animal hair

248

5702.92

- - Of man-made textile materials

249

5702.99

- - Of other textile materials

 

 

Carpets and other textile floor coverings, tufted, whether or not made up.

250

5703.10

- Of wool or fine animal hair 

251

5703.20

- Of nylon or other polyamides

252

5703.30

- Of other man-made textile materials

253

5703.90

- Of other textile materials

 

 

Carpets and other textile floor coverings, of felt, not tufted or flocked, whether or not made up.

254

5704.10

- Tiles, having a maximum surface area of 0.3 m2

255

5704.90

- Other

256

5705.00

Other carpets and other textile floor coverings, whether or not made up.

 

 

Woven pile fabrics and chenille fabrics, other than fabrics of heading 58.02 or 58.06.

257

5801.10

- Of wool or fine animal hair

 

 

- Of cotton

258

5801.21

- - Uncut weft pile fabrics

259

5801.22

- - Cut corduroy

260

5801.23

- - Other weft pile fabrics

261

5801.24

- - Warp pile fabrics, épinglé (uncut)

262

5801.25

- - Warp pile fabrics, cut

263

5801.26

- - Chenille fabrics

 

 

- Of man-made fibres

264

5801.31

- - Uncut weft pile fabrics

265

5801.32

- - Cut corduroy

266

5801.33

- - Other weft pile fabrics

267

5801.34

- - Warp pile fabrics, épinglé (uncut)

268

5801.35

- - Warp pile fabrics, cut

269

5801.36

- - Chenille fabrics

270

5801.90

- Of other textile materials

 

 

Terry towelling and similar woven terry fabrics, other than narrow fabrics of heading 58.06; tufted textile fabrics, other than products of heading 57.03.

 

 

- Terry towelling and similar woven terry fabrics, of cotton

271

5802.11

- - Unbleached

272

5802.19

- - Other

273

5802.20

- Terry towelling and similar woven terry fabrics, of other textile materials

274

5802.30

- Tufted textile fabrics

 

 

Gauze, other than narrow fabrics of heading 58.06.

 

275

5803.10

- Of cotton

276

5803.90

- Of other textile materials

 

 

Tulles and other net fabrics, not including woven, knitted or crocheted fabrics; lace in the piece, in strips or in motifs, other than fabrics of headings 60.02 to 60.06.

277

5804.10

- Tulles and other net fabrics

 

 

- Mechanically made lace

278

5804.21

- - Of man-made fibres

279