CUSTOMS

CLASSIFICATION
OF TEXTILES
AND
TEXTILE ARTICLES
UNDER HSN -
EXPLANATORY NOTES

Ajay Kumar Gupta

B.Textiles (T.I.T., Bhiwani - 1986
Batch) Indian Revenue Service
 CONTENTS

UNIT I

Interpretative Rules and Textiles

Interpretative Rule 1
Interpretive Rule 2(a)
Interpretative Rule 2(b)
Interpretative Rule 3
Interpretative Rule 4
Interpretative Rule 5
Interpretative Rule 6
Six-, Eight- or Ten-digit Classification
Importance of Dashes ( - ) , (- -)
Importance of Trade Parlance

UNIT II

Section XI, General Note on Classification of Woven Fabrics of Chapters 50 to 55

A. SECTION XI - TEXTILE AND TEXTILE ARTICLES

Section XI
Section Note 1 Exclusions of Textile-Based Items from
Section Note 2 - Classification of Mixed/Blended Goods
Section Note 3 - Parameters for Yarns. Twine, Cordage. Ropes and Cables
- Yarn measurement systems — Indirect System Direct System
Section Note 4 - Meaning and Scope of 'Rut up for retail sale'
Section Note 5 - Sewing Thread vis-a-vis Normal Plied Yam
Section Note 6 - High Tenacity Yarns
Section Note 7 - Scope and Meaning of' Made \iy
Section Note 8 - Chapters 50-55 and 60 vis-a-vis Chapters 56 -59
Section Note 9 - Mesh Scrims
Section Note 10 - Rnhher Threads in Textiles 29
Section Note 11 - impregnation \crsus Dipped 30
Section N'ole 12 - Aramid 30
Section Note 13 - !" laslomcric Yarn 30
Section Note 14 Garments Put up in Sets For Retail Sale 30
Subheading Note I 31
Subheading Note 2 33

B. GENERAL NOTE: ON CLASSIFICATION OF WOVEN

FABRICS OF CHAPTFRS 50 TO 55 34
Weaving, K n i t t i n g and Non-woven 34
Classification and Weave Patterns 35
Classification and Composition of Yarn 35
Classification L\nd Fabric Processing 36
Woven versus Specially Woven 36
Guidelines for making classification of woven fabrics of
Chapters 50-55 40

UNIT III (CHAPTER 50) 42

Silk 42

Silk Cocoons 42
Raw silk 43
- Raw Silk Testing and Grading 45
- Dupion Silk 46
- Tussah Silk 4S
- Invoice Requirements for Raw S i l k 49
- Silk Waste 49
- Gamendng 49
- Silk Waste, Carded or Combed 50
- Thrown Silk 50
- Spun Silk Yam 52
- Hand-Spun Silk Yarn 53
- Silk varus of headiniz 5004 vis-a-\is heading 500s 53
- Silk Sewing or Fmbroidery Thread, Not Put Up for Retail Sale 54
- Silk Yarn. Put Up For Retail Sale 55
- Silk-worm Gut 55
- Noil Silk Fabrics 56
A r t i c l e Numbers for Chinese S i l k Fabrics and t h e i r Significance
What is ■Moinnic"?
Gauze
(iSM and Us Significance
Different Types of S i i k I'abrics and Their C la ssif icat io n G u i d e l i n e s for Classification of
S i l k Fabrics What is Arl Silk? Testing of Silk Fabric

UNIT IV (CHAPTER 51)

Wool, Fine or Coarse Animal Hair, Horseh Yarn and Woven Fabrics

Chapter Note Raw Wool

Greasy Wool
Slipc
- Seotired and Decreased Wool
Raw Wool Grading
Raw Wool Invoicing Raw Wool Testing Mohair
Angoia rabbit fur Alpaca Cashmere Camel
Hair Waste of Wool Garnettcd Wool Carded
Wool Combed Wool
-Combed Wool in Fragments Woollen \ is-a-vis Worsted Yarns
Woollen Fabrics Worsted Fabrics
- Worsted Suitings and Shirtings
- Trade Names of Woollen and Worsted fabrics
Animal Hairs 91
International Wool T e x t i l e Organisation (IWTO) 92
Cotton Wool 93
Mineral Wool or Class Wool 93

UNIT V (CHAPTER 52) 94

Cotton 94

Subheading Note 04
Raw Cotton 94
Cotton Waste 97
Cotton. Carded or Combed 9N
Cotton Sewing Thread 99
Cotton Yarn 102
Novelty Yarns 103
Yarn Measurement 104
- Blending ol'Cotton Fibres and Classification 106
Classification of Woven Fabrics of Cotton 110
 - Plain Weave 110
Basket Weave 1 15
-- Rib Weave 116
Twill Weave 117
--Three-thread ( w i l l 117
- - Four-thread twill MS
— Double-Faced Cross Twill 119
— Denim 120
— Two-thread twill - a P l a i n Weave 122
- Five-thread twill a Satin Weave 122
— Flannel vis-a-vis Flannelette 124
Unbleached 124
Bleached 125
Dyed 125
- Of Yarns of Different Colours 125
Printed 126
Scope of heading 5 2 1 2 127
The Description * 100% Cotton Fabric' - How far is it adequate? 129
Fusible Cotton Lining 129
Testing of Cotton Yarns and Fabrics 129
UNIT VI (CHAPTER 53) 131
Other Vegetable Textile Fibres, Paper Yarn
and Woven Fabrics of Paper Yarn 131
Vlonocotvledonous and Dieotvledonous 131
T
Flux
True I lump 134
Julc 138
Kenaf 139
Coconut (Coir) 140
Abaca 141
Ramie 141
Other Vegetable fibres 142
Comparison among Fibres 143
List of Vegetable Fibres under 1 leading 5305 144
Flax Yarn 145
Jute Yarn 146
Coir Yarn 147
Paper Yarn 148
Special Features of Vegetable Yarns 148
Woven Flax Fabrics and Classification 149
Guidelines for Classification under Heading 5309 151
Woven Jute Fabrics 151
Paper Fabric 152

UNIT VII (CHAPTER 54) 153

Man-made Filaments, Strips and the Like of
Man-made Textile Materials 153
Chapter Notes 153
Fibre vis-a-vis Staple Fibre 153
Synthetic Fibres 154
Artificial Fibres (Regenerated Fibres) 155
Filament and Multifilament 155
Sewing Threads 156
High Tenacity ( M u h i - ) Filament Yarn 157
Part ia lly Oriented ( M u l t i - ) Filament Yarn (POY) 157
Spin Drawn ( M u l t i - i Filament Yam (SDY) 158
- Idemintifying High Tenacity and Non-High Tenacity ( M u l t i - )
Filament Yarns 159
Fully Drawn ( M u l t i - ) Filament Yarn (FDY) 159
- Difference between POY (subheading 540246) and FDY
(subheading 540247) 160
Textured ( M u l t i - ) Filament Yarn 160
Shapes aad Shades of ( M u h i - ) Filament Yarns 161
Synthetic Monofilaments of I.ess Than 67 Decitex 162
Microfilaments and Fibres 162
Bi-Componcnt M i c i o - ( M u l t i - ) Filament Yarns 162
Nylon 6 and Nylon 66 and Other Polyamides" Yarn 163
Polyester ( M u l t i - ) Filament Yam 163
Polypropylene ( M u l t i - ) Filament Yarn 163
Spandex ' Lycra) - The Wonder ( M u l t i - ) Filament Yarn 164
Acrylic ( M u l t i - ) Filament Yarn 164
Poly\ inyl Chloride ( M u l t i - ) Filament Yarn 165
Other (Multi-) Filament Yarns 165
Integrated Composite Spinning (ICS) Yarn 165
Viscose ( M u l t i ) Filament or Rayon 167
Ouprammonium ( M u l t i - ) Filament Yam 167
Polynosie ( M u l t i - ) Filament Yarn 167
Acetate Rayon 167
Multifilament vis-a-vis Monofilament 168
Catgut Imitation 169
Strips and the like, of Synthetic Textile Materials
(Subheading 540490) 169
Scope of Heading 5407 171
Industrial fabrics (subheading 540710) and Technical fabrics
(Heading 5911) 171
- Classification of * 100% Polyester Check Fabric* 184
( G u i d e l i n e s for Classification of Woven Fabrics under this Chapter 187
Scope of Heading 5408 187
Concept of Lining and Interlining 191

UNIT VIII (CHAPTER 55) 193

Man-Made Staple Fibres 193

Chapter Note 193

l-'ilament Tow Synthetic and Artificial (Headings 5501 and 5502) 194
Staple Fibres - Synthetic and Artificial (Headings 5503and 5504) 195
Man-made Fibre Waste of Chapters 54 and 55 197
Self Blending and Real Blending 199
Tow-to-top Process 199
Sewing Threads - Headings 5401 and 5508 200
Spinning Blended Yarns and Classification upto Heading 551 1. 202
- Scope of Subheading (550940) 204
Spandcx Filament Yarn and Blending 204
Subheading ( 5 5 1 2 1 0 ) vis-a-vis Heading 5407 208
Scope of Subheading (55 1290) 210
Headings 5513 5516 211

UNIT IX (CHAPTER 56) 219

Wadding, Felt and Non-wovens; Special Yarns; Twine, Cordage, Ropes and Cables
and
Articles Thereof 219

Chapter Notes 219

Wadding 221
- Wadding (heading 5601); Felt (heading 5602) and
Nonwovens (heading 5603) 221
- Batting and Wadding 222
Sanitary Articles of Wadding 222

Textile Flock. Dust and Mill Neps 223

Felt 223
Non-wovens 226
-Non-woven Fusible Linings 229
- Distinction between Paper and Non-woven 230
Rubber Thread and Cord, Textile Co\ercd 231
M e ta ll ic versus Metallised Yarn 232
(Jimped Yam 234
Chenille Yarn 234
Loop-wale Yarn 236
Bindei or Baler Twine 237
Braided Rope Construction 237
Twisted Rope Construction 239
Knotted Nettings of Twine, Cordage and Rope 240
Made up F i s h i n g Nets and Other Made up Nets 241
Classification of Mosquito Net 243

UNIT X (CHAPTER 57) 244

Carpets and Other Textile Floor Coverings 244

Chapter Notes 244

Knotted Carpets 246
Cihiordes or Turkish Knot 248
Persian or Senna(h) knot 248
Persian and Turkish Knots on Four Warps 249
Tibetan Knot 249
Single Warp Knot (Spanish Knot) 249
Woven Carpets 25 I
- Kelem. Schumacks and Karamanic and S i m i l a r Hand-
Woven Rugs 251
Knotted Carpets of Heading 5701 versus Soumak Flat Woven
Knotted Carpets of Heading 5702 254
-- Coir Floor Coverings (Woven - Flat and P i l e ) Whether or not
Made up (Subheading 570220) 254
- Floor Coverings of Pile Construction - Whether Pile or Cut-Pile
Whether or Not Made Up subheadings (570230 and 570240) 255
- Velvet \ is-a-vis Wilton vis-a-vis Axminster 257
- Floor coverings, flat machine woven (Other than hand-woven, of coir and of pile
construction) under subheadings (570250) and (570290): 260
Tufted Carpets 26!
- Difference between "Woven Loop Pile " (Heading 5702) and
"Tufted Loop Pile' (Heading 5703) Rug Carpels 26 I
Felt and Non-woven Carpets 263
Carpet Tiles 264
Braided Rugs Carpets Mais 265
Guidelines for Classification for Chapter 57 266
Rugmark 266

UNIT XI (CHAPTER 58) 268

Special Woven Fabrics; Tufted Textile Fabrics; Lace; Tapestries;

Trimmings;
Embroidery 268

Chapter Notes 268

Woven Pile Fabrics 270
Vcbel (Warp Pile) and Velveteen (Weft P i l e ) 271
Corduroy (Weft Pile Fabric) 272
Velvet (heading 5SOI) vis- a- vis Flooked Fabric (heading 5907) 273
Chenille Fabrics 274
Artificial Fur (heading 4304) and Knitted P i le Fabrics
(heading 6001) vis-a-vis Woven P i l e Fabnes (heading 5X01) 274
Terry (Woven) Fahrics 276
Tufted Textile Fabrics 276
Leno (Gau/e) Fabrics 277
- Gau/c and Other Net Fabrics 278
- Tulle and Net Fabrics 2
- Knotted Net Fabrics and Classificat ion 2
- Woven and Knitted Net Fabrics (not under I leading 5S04) 281
- Lace 282
Hand-made Lace 284
Difference between Mechanically made Lace
[subheading (580420) and Hand-Made Lace
(subheading (5X0420)1 287
- Lace motifs vis-a-vis Lace Made Ups of Chapters 62 & 63 288
- Hand-Woven Tapestries 288
- Needle-Worked Tapestries 289
- Tapestries vis-a-vis Embroideiy 290
- Meaning of'Narrow Woven Fabrics' 290
- Hook and Loop Fasteners 292

IX
 Woven Elastic Webbings
- Residues
Label and Radges
Rraids in the Piece
Trimmings with Fringes
-Tassels. 1*0111 pons and Similar Articles Metallised Fabrics Embroidery
Distinction between Lace [subheading (5S()420)J and Fmbroidery without Visible Ground
(subheading 5 K 1 0 1 0 )
Embroidery on a Pre-existing Fabric
- Rroche Fabrics \ i s - a - \ i s Embroidered Fabrics
-Applique Work
- Embroidery in Strips and Motifs
Quilted Textiles

UNIT XII (CHAPTER 59)

Impregnated, Coated, Covered or Laminated Textile Fabrics; Textile Articles of a

Kind Suitable for Industrial Use

Chapter Notes
- Meaning of Expressions 'naked eye' and lno account should
be laken of any resulting change of colour1
- Meaning of Expression ' i n the piece'
Coating, Impregnation and Lamination
Amylaceous Substances and Textiles
Prepared Painted Canvas
Buckram and Similar Stiffened Textile fabrics Tyre Cord Fabrics Plastic
Coated Fabrics
- Guidelines for Classification under Pleading 5 00 3
Linoleum
Textile Wall Coverings
Rubberized Textile Fabrics
Why Heading 5907 Excludes 'laminated"?
Flocked Fabrics 322
Painted Canvas 324
Textile Wicks 325
Textile Hosepiping and Tubing 326
Textile Conveyor Belts 326
Technical and Industrial Fabrics 327

UNIT XIII (CHAPTER 60) 330

Knitted or Crocheted Fabrics 330

Chapter Notes 330

Basic Concepts of Knitting and Classification 330
- Warp Knit Fabrics 331
- Weft Knit Fabrics 333
- Warp Knit (headings 6001 to 6005) vis-a-vis Weft Knit
(all headings of Chapter 60 other than heading 6005) 334
- Insertion Knitting 334
- Evaluating a Knitted Fabric 335
- Hosiery and Knitting 335
- What is Crochet? 335
- Knitted vis-a-vis Crocheted 336
- Stitch-Bonded Knitted Fabrics336 Compound Fabric Constructions and Classification
337
- Knitted Pile Fabrics 339
-Long Pile (subheading 600110) vis-a-vis Short Pile (600190) 340
- Polar fleece — Wonder fabric of the Decade341 Narrow Knitted or Crocheted Fabrics
(Headings 6002 and 6003) 342 Guidelines of classification under heading 6002 343 2
or 3 or 4-Way Stretch Elastic Knitted or Crocheted Fabrics345 Warp Knit Fabrics (Other than
of Previous Headings) 346
- Warp Knit Fabrics and Knotless Nettings347 Other Knitted or Crocheted Fabrics 348

UNIT XIV (CHAPTER 61) 350

Articles of Apparel and Clothing

Accessories, Knitted or Crocheted 350
Chapter Notes 350
Interpretative Rules and T e x t i l e Garments of Chapters 61 and 62 353
Labeling of Garments 356
Problems in Garment Classification 357
How to Classify a Garment'.' Step by step Approach 359
Invoice Requirements for P rod nets of Chapters 61 and 62 361
Overcoats and Similar Articles 361
Raincoats and Similar Articles 363
Car Coats and S i m i l a r Articles 363
Classification of Dust Overcoats. Lab Overcoats.
Chef Overcoats and Shop 0\ ercoats and S i m i l a r Articles 364
Capes and Cloaks and S i m i l a r Articles 364
Anorak and S i m i l a r Articles 365
Parkas 366
Ski-Jackets and s i m i l a r articles 367
Wind-Cheaters and S i m i l a r Articles 368
Wind-jackets (blousons) and s i m i l a r art icle s 368
Suits 371
Knsembles 373
Difference between bnscmblc and S u i t 375
Section Note 14 and S u i t s anil Ensembles 375
Jackets and Bla/ers 376
Trousers 377
Breeches 378
Ribs and Brace Overall 378
Shorts 379
Ladies' Suits and Lnsembles 381
Dresses 383
Skirt and D i v i d e d Skirt 384
Trousers vis-a-vis Pantyhose, Tights and Stockings of"
Heading 6115 386
Shirts 387
Blouses 387
Shirts, Shirt-Bio uses 388
Underpants and Briefs and Similar Articles 389
Shorts vis-a-vis underpants: 390
Nightshirts and S im ila r Articles 390
Pyjamas and S i m i l a r Articles 391
Rathrobes and S i m i l a r Articles 392
Slips and Similar Articles 393
Petiicoals and S i m i l a r Articles 39"?
Panties and Uriels 394
Nightdresses and Pyjamas 395
T-Shirts 396
Singlets and Oilier Vests 396
Jerseys and Pullovers and Similar Articles 397
Cardicans and S i m i l a r Articles 398
Waistcoats and S i m i l a r Articles 39S
Babies' Garments 399
Track Suits 404
Ski Suits 404
Swim wear 405
Garments of Coated i'abrics 406
Other Garments 407
Pantyhose and Tights 410
Stocking 4) 1
Gloves. Mittens and Mitts 412
Shawls 414
Scarves and Mu filers 414
Veils 414

UNIT XV (CHAPTER 62) 417

Articles of Apparel and Clothing

Accessories, not Knitted or Crocheted 417

Chapter Notes 41 7
Mutatis Mutandis 420
Poncho and Kaftan 422
Ponchos and Shawls 422
Sarong and Skirt 424
Brassiere and Other Similar Articles 428
Indian San or Saree - A Piece ofFabric.
Wearing Apparel or Made-up? 433
Santa suit A Festive A r t ic le or Wearing Apparel? 435

UNIT XVI (CHAPTER 63) 437

Other Made Up Textile Articles; Sets;

Worn Clothing and Worn Textile
Articles; Rags 437

Chapter Notes 437

Scope of Sub-Chapter 1 437
Sub-Chapter 1 440

Blankets 440
Travelling Rugs 441
T r a v e l l i n g rugs vis-a-\ is Carpets (Chapter 57) 441
Linens 442
Curtains and B l i n d s 444
Pelmet \ersus Valance 444
Bed-Sheets versus Bedspreads 445
Heading 4202 versus Heading 6305 446
Tarpaulin 447
Awnings and Other Sunshades 44 S
Sails and Tents 448
Classification of Pneumatic. Water and Magnetic Mattresses 448
Other Made-up Articles 449

Sub-Chapter 2-Sets 451

Sub-Chapter 3 - Worn Clothing and Worn

Textile Articles; Rags 452

Meaning of AVorn Clothing' 452

Used or New Rags 453
- Used Rags \ i s - a - \ i s Worn clothings 453

Suggested References for

Further Reading 455

Index 461
UNIT I

Interpretative Rules and Textiles

il l')7n. Customs ("o-operation Council { ( ' ( ' ( ' ) cieejded lo se! up a s t u d v group to examine
Tthe p o s s ib i l it y of replacing liie Brussels (.'omentum on Nomenclature lor the (lassificalion
of Goods in Cusioms lariffs ((CCN ) with a neve classification s\stem. fhe agenda was to
accommodate the late st technological advancements and provide more d e t a ils so as lo
make the new system capable of meeting die principal rcquiremcn.s of customs aLlhoriiies.
statisticians, earners and producers. As an outcome. Hannom/ed Commodity Description
and Coding Svstcm (commonk known as A/5) was introduced in 19S6. CCC was. late r on.
recast as World Customs Organization (WCOi w ith I 60 member countries.
HS is created lo ensure consistency, transparency and predictability :n tariff classification
It in;iv appear to be a simple and linear "catalogue" of goods, but it is more complex than it
seems. AAV has adopted a progressive pattern of classification, Fntue range of goods is
divided into 2' sections: in it ia l sections are natural products, followedb\ chemical. textiles,
metals and machines. Within each section there are chapters. For example. Section XI of the
IIS i> 'Textiles and T e xtile Articles', h this section, there are 14 chapters Chapters >() 63.
Natural products such as silk, wool and cotton are the in it ia l chapters followed by man-made
filaments and then special textiles 1 asl. there are hnal textile pioducts - uuimcnls <u\iA
made ups. Within each chapter also, the growth k progressive i.e.. from More to yarn to fabric,
Rut. this arrangement has not been applied with undue rigiditv. The IIS is to absorb the
conflicting opinions of its members on various items. I-ven the tif es of sections, chapters and
sub-chapters do not have legal sanctih
Classification is pinduct-based as w e l l as process-based and sometimes both are
combined. For example, woven pile fabrics (heading 5801) are classified based on the
processes such as' well pile or warp pile. Same heading also co\ crs corduroy and chenille
fabrics. Classification is influenced b\ i h e demands of industry. Knitted fabrics are separately
classified under Chapter 60. I n i t i a l l y il bad three headings, but due to the need for more
specific classification, the headings were increased to si\ fJanuary 2002). Similarly, a few
headings and subheadings have been either deleted or merged. IIS has to be dynamic. It is
to take care of the past, the preseir. and the future. It is updated and reviewed periodically
(four lo six years) to include new products and new developments in international trade. It is
an elaborate structure and is governed by interpretative rules. They are six in number. The\
are the basic guiding tools for arriving at a correct classification. It is merely impossible to
accuraiclv c l a s s i f y goods i\ ilhout adequate knowledge of these interpretative rules.
In the ease of textiles, a fair degree of subject knowledge is also required to arrive at a
correct classification. A s l ig h t change of weave pattern affects classification. The clas-
sification of textiles and textile articles is complex as the product base is enormous.
Interpretative ailes are to be applied sequentially. Classification is to be first tested in light
of Rule 1. Only when it is not possible to resolve the issue by applying this rule. recourse is
taken to Rules 2. 3 and 4 in seriatim. (Though the rules nowhere stale that these should be
applied sequentially, the general arrangement and wording docs indicate that intention.)
Rules 1-4 help in deciding the main heading. Rule 6 decides the classification at the
subheading level within the main heading. Rule 5 relates to the clas-s ifi cation of durable
packing materials which comes along v ;. S nainm teri 1.
Interpretative Rule 1
The titles of Sections, Chapters and sub-Chapters are provided for the ease of reference only;
for legal purposes, classification shall be determined according to the terms of the headings
and any relative Section or Chapter Notes and, provided such headings or Notes do not
otherwise require, according to the following provisions.
This rule can be interpreted as:
The title afSa tion oi Chapter or sub-Chaptei '. on for the ;ake of] lal ing classification af
goods easy ttdoes no! have any legal status.
• Classification of goods solely depends upon the headings and these headings should be
read along with the Section or Chapter Notes.
• If there is a specific and exclusive heading in the tariff for a particular product, then that
should be taken as an appropriate classification.
• The next rule or rules should be applied only if this rule is not adequate.
The title of Section ir Chapter .-.■■ sub-Chapter is merely a reference poij t. tl does not have any
legal sanction, directly. But, indirectly it is an integral part of headings and subheadings as the first
two numerals of a heading represent the Chapter number only. It was felt that it is virtually
impossible to classify all the products of a particular type in one chapter. For example, Chapter 50
titled 'Silk' does not mean that all textile and textile articles of silk must fall under this chapter
only. Knitted fabrics of silk are classified under Chapter 60. Silk carpets and rugs are classified
under Chapter 57. Garments of silk are classified under Ch ipi ;:; fi o ( ' ■ ap tei i I . Ch ap ter! 7 titled
'C arpets and i thertextifc floor coverings ' excludes linoleum (Chapter 59) and traveling rugs
(Chapter 63).
The headings within a chapter are, however, provided with legal sanctity. Each heading
has four numerical digits. First two digits represent the chapter and next two the heading. For
example, heading 5001 represents the first heading of Chapter 50, Silk. In heading 5502,
first two digits show that the item is classified under Chapter 55 and the remaining two digits
show that this heading is at serial number 02.

'■ tei .:-■. tativc lie ' states that heading is tc be considered for classific v;on in harmony
with Section Note, Chapter Note or sub-heading Note. Section Notes define the technical terms,
meanings and parameters used in the chapters of that particular section. For example, Section
Notes to Section XI define the meaning of 'sewing thread' (Section Note 5), 'high tenacity
yam' (Section Note 6), 'made ups' (Section Note 7). Section Note 1 lists out all the exclusions
of goods from the purview of textile and textile articles even though these goods may be made
from textiles.

Chapter Notes are invariably required to be read along with the headings for proper
classification. For example, 'denim' is specifically classified in subheadings 520842 and
521142. It should not mean that all types of denim fabrics are classified in either of
these headings. Subheading Note to Chapter 52 and heading description of headings
5208 and 5211 restrict only some types of denims to be classified under subheadings
520842 and 521142 (refer heading 5208). Heading 5907 covers textile fabrics otherwise
impregnab i, coated or covered bul textile fabrics coated disl net! Yerof abrasi\e
materials in terms of Section Note l( q) . Since these Notes arc part of the statute itself. they
base full legal backing. Rule 1 confirms the supremacy of Section Notes and Chapter Notes.
ft is not llial .ill the textile and textile articlcs are eo\ cred under Section \l. I'abnc
bandages, gau/c cic. impregnated or coated w i t h pharm.iccutical substances arc classified
under heading 3005. S im i l a r ly . t h e sutures made from t e x t i le \am, if sterile . are
classified under heading 3006. Se usiti/ ed (photosensitized) textiles are separately and
exclusively elassilicd under hcadin" 3703 and 3704 e\en though the process o\'
sensiti/ atio n is merely a simple chemical treatment to textiles. Interestingly, a r t if ic i a l fur
made entirelv o\ te xtile materials is kept away from t e x t i l e section. It remains classifiable
under heading 4304. These items are made from t e x t i l e materials: yet ihey are excluded
from Section X I . Specific and e x c lu s iv e heading leaxes no scope of interpretation. "I he
question of i m o k i n g oilier rules does not arise.
Inorganic fibres such as glass fibres, carbon libres and asbestos libres and t h e ir
respective products are not included in t h i s Section. l a k e any other te xtile libres. glass
libres are also converted into glass fabrics by s i m i l a r technology. But glass fibres and fabi ies
are classified under Chapter 70 as articles of glass and glassware. Paper Yarn is another
entrx under heading 5308. w h i c h is q u it e perplexing as paper yarn is not a conventional
spun varn. There is an e x c l u s i v e chapter on paper and paper products (Chapter 48). but
paper yarn is excluded.
Section Notes and Chapter Notes mention a l l such specific exclusions and inclusions.
These are confirmed classifications beyond any shadow of doubt. Interpretative Rule I
takes care of all inclusions and exclusions mentioned throughout the tariff. Majority of the
products get appropriate classification by virtue of Interpretative Rule 1 alone. But in case
of intermediate, semi-linishcd. unfinished, or composite. combined and complex products,
th is ru le alone is not sufficient. Subsequent rules are applied and tested.

Interpretive Rule 2(a)

Anv reference in a heading to an article shall he taken to include a reference fo thai article
incomplete or unfinished, provided that, as presented, the incomplete or unfinished article
has the essential character of the complete or finished article. It shall also he taken to include
a reference lo thai article complete or finished (or falling lo he classified as complete or
finished by virtue of this Rule), presented unassembled or disassembled.
This rule can be interpreted as:

• Any unfinished or semi-finished article sh a ll be deemed as finished article for the

purpose of classification provided it bears the essential character of the finished article.
• I he unfinished or semi-finished a r t ic le may be presented in CKD (complete knock down)
or SKD (semi-knocked down) condition but for the purpose of classification it shall be
deemed as a complete product. CKD means any item in complete dismantled condition
and no further dismantling is possible. SKI means any item p a r t i a l l y dismantled into
sub-assemblies and there is further possibility of dismantling these sub-assemblies into
basic parts.
The classification codes, as staled above, run progressively. For example, in Chapter 50.
heading 5001 is silk, cocoons; heading 5002 is raw silk: heading 5003 is silk waste: heading
5004 is silk yam; heading 5005 is spun yam of silk, not put up in retail sale; heading 5006 is
spun yarn, put up in retail sale and heading 5007 is woven fabrics of silk. Classification is easy
as long as the products straightway fit into any of these descriptions. But there are products
which l ie in between these headings. For example, silk lop (refer Chapter 50, Fig. 3.9(b)) is
neither a silk waste nor a silk spun yarn. Silk lops are traded as such. Similarly, before the
fabric is woven, a warp beam is prepared which is nothing but a roller on which the silk yams
are wound and this roller is attached and fed into the loom. Warp beam or roller as such is a
stage higher than silk yams and one stage below that of woven fabric in terms of
manufacturing process. In such cases. Interpretative Rule 2(a) is applied. Silk top is
classified in heading 5003 of silk waste only as it is nothing but parallel-laid silk fibres without
dust and dirt.
In textiles the goods are rarely presented in CKD or SKD condition. But this possibility
cannot be completely overruled, particularly in garments. In textile chapters. there is a
separate classification for basic raw materials i.e., fibres, yarns and fabrics. Fibres, yarns and
fabrics may or may not be unbleached, bleached or coloured. Unbleached and undyed fabric
is known as grey fabric. Although it is not a finished product, it has a separate classification as
such, so the concept of "unfinished" or 'semifinished' will not be applicable on unprocessed,
undyed yarns, fabrics and garments.
 Will a cotton handkerchief without rolled or hemmed edges be treated as made-up under
Chapter 62 or a cotton fabric under Chapter 52? In Fig. 1.1(a). handkerchief is not in finished
state as the edges are loose. In Fig. 1.1(b) the edges are hemmed. The piece of fabric is
square shaped, typical of handkerchiefs. Prima facie, it satisfies the essential character of a
handkerchief. But in terms of Section Note 7 fabrics merely cut into square shape without
rolled or hemmed edges shall not be made-ups. This cut piece is classified as a cotton fabric
of Chapter 52 in terms of Interpretative Rule 1. Moreover, this cut piece can be used in various
places such as patch in quilting, or as design in cushion cover and so on. Therefore.
Interpretative Rule 2(a) cannot be applied.

(a) Square piece without rolled edges. (b) Square piece with rolled edges.
Fig. 1.1. Merc square piece (Chapter 52): finished handkerchief (heading 6213).
In case of narrow woven fabrics of heading 5806, even the fabric tapes slit from the
f u l l- w i i l l h f a b r i c arc deemed as narrow woven fabrics provided the slit edges are
 Interpretative Rules and Textiles

sealed chemically (by gumming) or thermally. Therefore, a slit fabric with sealed selvedges of
width less than 30 cm will be a narrow woven fabric in terms of Interpretative Rule 2(a) as it
principally covers the essential character of a narrow woven fabric. In case of loose selvedges,
Interpretative Rule 2(a) is applicable inversely as in such a case, the slit fabric will be
treated as a normal woven fabric with all the essential characteristics of a normal fabric (Fig.
1.2).

(a) Slit cut tape with sealed edges (b) Slit cut tape with frayed edges
(Heading 5806) (Under Chapters 50 - 55)
Fig. 1.2. Interpretative Rule 2(a) and slit tapes.
In case of coated fabrics, if the coating of plastic or rubber on fabric is very prominent and the
back fabric (Fig. 1.3) appears to be only a reinforcement material, then going by the essential
character of the material, the material merits classification under Chapter 39 (of plastics) or
Chapter 40 (of rubber). However, there is no specific guideline or parameter to decide when
the fabric can be considered a reinforcement or otherwise. Rule 2(a) should be applied very
discreetly in these cases.

Fig. 1.3. Concept of reinforcement material and Interpretative Rule 2(a).

In textiles, in many cases, Interpretative Rule 2(a) is incorporated in the Chapter Notes
itself, like in the examples given above; Chapter Note 5(a) to Chapter 58 and Chapter
Note 2(a)(5) to Chapter 59 virtually negate the interplay of Interpretative Rule 2(a).
Technically, therefore, in both the examples, classification is governed by Interpretative Rule 1
only.'
Interpretative Rule 2(b)
Any reference in a heading to a material <)>• substance shall be taken to include u reference
10 mix fines or combinations of that material or substance with other materials or substances.
Any reference to goods of a given material or substance shall be taken to include a reference
to goods consisting wholly or partly of such material or substance. The classification of goods
consisting of more than one material or substance shall be. according to the principles of Rule
3.

This rule can be interpreted as follows:

• If there is an article made from a mixture or combination of two materials, then the
material, which prodominates, s h a l l decide the classification.
• The article will be deemed to be made of the dominating material for the purpose of
classification.
• If there are more than two materials in an article, then go for Rule 3.
Interpretative Rule 2(b) is very important with respect to textiles, especially in the case of
mixed or blended goods having two different fibres. But the applicability of this Rule is
curtailed to a I united number of headings by Section Note 2(A), which reads:

Goods classifiable in Chapters 50 to 55 or in headings 5809 and 5902 and of a mixture

qfrwo or more textile materials are to he classified as if consisting wholly of that materia
I which predominates by uri^ht over any other single textile material.
When no one textile material predominates by weight, the goods are to he classified as
if consisting wholly of that one textile material which occurs last in numerical order
among those which equally merit consideration.

A plain-woven dyed polyester-cotton fabric with blend ratio of 67:33 shall be taken as a fabric
made e n t ir e ly of polyester for the purpose of classification in terms of Section Nole 2(A).
In case of equal or 50:50 blend ratios, the heading, which occurs last in numerical order,
between the two possible headings, shall be deemed as the right heading for classification.
Section Note 2(A) is applicable to blended goods (made from two textile materials) of
Chapter 50 to 55 and headings 5809 and 5902 only. For rest of the goods classifiable
under the remaining Chapters and headings, Rule 2(b) should be invoked. Section Note
2(A) is limited to only those textile goods which are made from two or more textile goods. For
the case of textiles made from the mixture of textile and non-textile (such as plastic, rubber),
this Section Note is not applicable, as explained later in Fig. 1.4.
Section Note 2(A), as stated above, is not applicable to goods of Chapters 56 to 63
(except headings 5809 and 5902). Interpretative Rule 2(b) is applicable if there are
two alternative competing headings. For example, a woven loop pile fabric of heading 5801
is made of 50/50 polyester-cotton blend; the possible classifications under heading 5801
could be either as polyester woven loop pile fabric or as cotton loop pile woven fabric. Two
competing subheadings within the same heading, therefore, are subheading 580120 and
subheading 580130. Subheading 580130 occurs last in the numerical order; so, it w i l l
prevail.
The applicability of Interpretative Rule 2(b) is far more complex and interesting with
respect to coated or laminated and bonded textiles. Coated, laminated and bonded textile
fabrics are composite goods as they contain fabric as well as coated
 Interpretaiive Rules and Texiiles

chemical layer (which should be clearly visible with the naked eye). The complexity in
classification and application of Interpretative Rule 2(b) arises from the fact that the
classification differs according to the base fabric construction. If it is the non-woven material
of Chapter 56, then the amount of coating determines the classification. Chapter Note 3(a) of
Chapter 56 reads:

Felt impregnated, coated, covered or laminated with plastics or rubber, containing 50%
or less by weight of textile material or felt completely embedded in plastics or rubber
(Chapter 39 or 40)

The condition with respect to predominance by weight is in-built in the Chapter Note itself. So,
it takes care of Interpretative Rule 2(b). However, in the case of woven and knitted fabrics
impregnated, coated, covered or laminated widt plastics, no such condition of weight is
mentioned in the relevant Chapter Note 2 to Chapter 59, wliich reads:
(a) Textile fabrics, impregnated, coated, covered or laminated with plastics, whatever the
weight per square metre and whatever the nature of the plastic material (compact and
cellular)....
It means that even if the weight of plastic is more than the weight of fabric, the classification
of such coated fabrics shall remain under heading 5903 (Fig. 1.4).
r ---- plastic layer 60% (by weight)

' ----- fell/nonwoven layer 40% (by weight)

(a) Plastic coated felt / non-woven material.

i ---- plastic layer 60% (by weight)

I ----- woven fabric layer 40% (by weight)

(b) Plastic eoafed woven material.
Fig. 1.4. (a) Plastic content >50%; classification under Chapter 39 as plastic material and not
as plastic coated fell/nonwoven under heading 5602 or 5603; (b) Plastic content >50%;
classification under heading 5903 as plastic coated woven fabric and not as predominantly
plastic under Chapter 39.
Chapter 59 is specifically meanl for 'engineered fabrics'. But it does not include bonded
fabrics. Coated, impregnated or laminated fabrics of Chapter 59 consist of only one layer of
fabric. In bonded fabrics, an adhesive or foam is sandwiched between two layers of fabric. In
terms of Section Note 2(A) as mentioned above, the material which predominates shall
govern classification. For example, there is a bonded fabric of a woven material of Chapter 50
to 55 and non-woven material of Chapter 56 and the weight ratio is 30:70 this item cannot be
classified in terms of Interpretative Rule 1 or Section Note 2(A) as it does not cover Chapter
56. Interpretative Rule 2(b) has to be invoked in this case.

Interpretative Rule 3

Wlien by application of Rifle 2(b) or for any other reason, goods are, prima facie, classifiable
under two or more headings, classification shall be effected as follows:
 (a) The heading, which provides the most specific description, shall he. preferred to headings
providing a more general description. However, when two or more headings each refer to port
only of I he materials or substances contained in mixed or composite, goods or 10 part only of
the items in a KP.I put upjor ret nil sale, those headings are to be regarded as equally specific
in relation to those goods, even if one of them gives a more complete or precise description of
the goods.
(h) Mixtures, composite gauds consisting of different materials or made up of different
components, and goods put up in sets for retail sale, which cannot he classified by
rejerence to Rule 3(a). shall be classified as if they consisted of the material or
component which gives them their essential character, insofar as this criterion is
apj>licahle.
(c) When goods cannot be classified by reference to 3(a) or 3(b), they shall be classified
under the heading, which occurs last in numerical order among those, which equally merit
consideration.

This nile can be interpreted as follows:

• If there arc two headings for a particular item, the specific entry shall prevail over the
general heading.
• If both the headings merit equal consideration, the heading, which comes last in the
numerical order, shall prevail.
■ I f g o o d s a re co m p o sed o f a m ix tu re o f th ree o r m o re m a teria ls, th e m a teria l th a t p ro v ides
the essential character to the article shall be deemed as the material of the article for the
purpose of classification.
• If two or more items having separate classification are packed and sold in retail
as a set. then the item that defines and determines the essential character of the set
shall govern the classification.

In case of products (other than those of heading 5811) consisting of two or more te x t i le
fabrics of different composition assembled in layers by sewing, gumming etc., the
classification is determined in accordance with Interpretative Rule 3. In case of heading
5811, the textile product is a quilted material made of layers of fabrics and padded material,
but the classification does not depend upon the individual composition of the components.
Instead, the method of bonding determines the classification. Quilting alone determines
classification of textile goods under heading 5811 and therefore, Interpretative Rule I
prevails.
The classification of a garment is not affected by the presence of parts or accessories,
provided these parts and accessories remain trimmings only. Therefore, in terms of Rule
3(b), the garments are classified according to the composition of the outer shell fabric as this
shell fabric imparts essential character to the garment. Sometimes, the inner l i n i n g is
heavier than the shell fabric in a garment. Even then no account of weight shall be taken while
determining classification.
S i m i l a r l y , in case of a garment, if the outer shell is partly made of woven fabric and
partly made of knitted fabiic, the classification shall be decided according to Rules 3(b) and
3(c). Fabric that provides essential character to the garment will be the determining factor of
classification, Ff both the fabrics merit equal consideration, then whichever comes last in the
numerical order of the classification shad prevail.
Interpretative Rule 3(b) is very important tor classification of a set of goods, which arc some
Limes sold as gift pack or otherwise, in retail sale sets, for example, there is set of garments
such as a woollen coat (heading 6203), a shin (heading 6205), a irouser (heading 6203) and
a tie (heading 6215) put up in a leather case (heading 4201). Each item if presented
separately has a specific heading or subheading. Fssentidl character of th is pack should
determine the classification. But that is not so in the case of textile and textile articles.
Section Note 14 prevails over Interpretative Rule 3(b). Section 14 reads:
Unless the context otherwise requires, textile garments of different headings are to be classified in
I heir own headings even if pur up 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.

In this case woollen coal prevails over all other items in the leather case, so the classification of
such a pack (if Section Note 14 does not exist) should be that of the classification of woollen coal.
But keeping Section Note 14 in view, the classification of the items in the leather case must be
done separately in their own headings.
Section 14 is restricted to headings 6101-6114 and 6201-6211, which are basically
garments. But it is not applicable to other textile articles of Chapters 61, 62 and 63 which are
simple made-ups. A set consisting of a double bed sheet, two single sheets and two pillow
covers (all items are under Chapter 63) and sold as single merchandise with one label, shall be
classified as a set in terms of Interpretative Rule 3(b). The moot question is how to determine
the essential character of a set. In a set, the merchandise is not priced individually. So, value
of the individual piece cannot be taken as the criterion for determining the essential character.
Weight again should not be the criterion for arriving at (he essential character. Respective
functional use of the individual ilems in a set is probably the most reasonable way to
determine ihe essential character. In the above case, double bed sheet dictates the essential
character of the set.

Under Chapter 63, there is a separate sub-section II - Sets under heading 6308. The
scope of the kind of sets covered under this heading is already defined in the heading itself. Rule
3(h) is, therefore, of no consequence. Interpretative Rule 1 cannot be overruled in this case.
The sets covered under this heading should consist of woven fabric and yam with or without
additional accessories, for making needlepoint tapestries.
Section Note 2(A) incorporates the spirit of Rule 3(c). Textile yams and fabrics are often a
blend of different fibres. In many cases, 50:50 blend ratio is made. For example, a polyester -
viscose blended fabric with blend ratio of 50:50 can neither be treated as entirely made of
polyester nor made entirely of viscose. Or else, it can be treated entirely made of polyester or of
viscose. This leads to classification at two subheadings and both merit equal consideration. But, in
terms of Section Note 2(A) and Interpretative Rule 3(c) the subheading, which comes later in
numerical order, shall be the right classification.

Interpretative Rule 4

Goods which cannot be classified in accordance with Ihe above. Rules shall be classified under
the heading appropriate to the goods to which they are most akin.

Rule 4 is seldom applied, as the preceding Rules are sufficient for classification of most items.
The basket provision of 'Other' provided under each heading and each Chapter reduces the
scope of application of this Rule. KJnship depends on many factors such as description,
character, purpose and end-use. Extrinsic evidences are also taken into consideration to
establish kinship. Interpretations and opinions sometimes, lead to litigation especially when
there are competing classification headings with differential tariff rates.

Interpretative Rule 5
In addition to the foregoing provisions, the following Rules shall apply in respect of the goods
referred to therein:

(a) Camera cases, musical instrument cases, gun cases, drawing instrument cases, necklace
cases and similar containers, specially shaped or fitted to contain a specific article or set of
articles, suitable for long-term use and presented with the articles for which they are
 intended, shall be classified with such articles when of a kind normally sold therewith. This
Rule does not, however, apply to containers which give the whole its essential character;
(b) Subject to the provisions of Rule 5(a) above, packing materials and packing containers
presented with the goods therein shall be classified with the goods if they are of a kind
normally used for packing such goods. However, this provision does not apply when such
packing materials or packing containers are clearly suitable for repetitive use.
It can be interpreted as:
• Any packing material specially designed and made for a particular item and is suitable for
long-term use, shall be classified along with the article, provided it is imported or exported
along with the article.
• Any packing material, which is of long-term use but is generic in nature, shall not be
classified along with the article.
Rule 5(a) is applicable to those goods, which come with permanent or long-term packing.

(a) Paper Cone (b) Teflon coated metallic cop

vvlth nylon filament
Fig 1.5. (a) Use and throw type paper cones; (b) Repetitive use of cops.

Rule 5(b) is applicable to paper cones, which are normal packing materials for yam. Packing
material shall not be classified separately unless it is of repetitive use. However, in case of
metal or Teflon-coaled plastic bobbins or cops, the classification must be done separately
from yarn as these arc used repetitively. In international irade. such type of bobbins and reels
are re-exported tiller using yarn. Tetion-eoaied cops or bobbins or spools are normally used for
packing nylon monofilament yarns. Bobbins and spools are tapered cylindrical bamels. w i t h or
without flanges for holding rovings and yam.

In the case of a warp beam loaded w it h warp yarns, classification is governed by

Interpretative Rules 2(a) and 5(b). Warp beam is a stage higher than yarn and a stage lower
than fabric. Warp beam is a metal roll loaded repetitively on a loom. The essential character of
this item is that it is basically a sheet of parallel laid yams wrapped in a roll, so classification
shall be under the heading of yam. But warp roll has to be classified separately in terms of
Interpretative Rule 5(b).

Interpretative Rule 6
For legal purposes, the classification of goods in the subheadings of a heading shall be
determined according to the terms of those subheadings and any related Subheading Notes
and, mutatis mutandis, to the above Rules, on the understanding I hat only subheadings at
the same levels are comparable. For the purposes oj this Rule, the relative Section and
Chapter Notes also applv. unless the context otherwise requires.

Rule 6 provides the general guideline for classification of goods under the appropriate
sub-heading. The purpose of this rule is to ensure uniformity in classification even at the
subheading level. After applying Interpretative Rules 1-4, the main heading is zeroed in.
It is seen al many subheading levels, (hot the description is the same but subheadings have to
be read along with their main headings for proper context and correct classification. For example
'denim' features at iwo places - subheadings 520942 and 521142; but it is not optional lo
classify denim in any of these subheadings. Interpretative Rule 6 ensures that (he
subheadings must be derived from the main heading. Therefore, main headings 5209 and
5211 must be taken into consideration before deciding classification al the subheading level.
Similarly, cut corduroy is classified under subheadings 580122 and 580132. It does not
mean that there is an option to classify the cut corduroy in either of these headings. These
subheadings must be read with the heading from which they arc branched out. Subheading
580122 covers cut corduroy kof cotton' and subheading 580132 covers cut corduroy 'of
man-made fibres'.

Six-, Eight- or Ten-digit Classification

The existing harmonised system is based on six-digit classification. The countries al! over the
world ace following this six-digit, codification. However, the WCO has allowed the member
couniries to further extend the six-digit classification to eight-digit or ten-digit as per one's own
requirements. Many countries including India have adopted eight-digit classification without
altering the basic six-digit classification suggested by the WCO. However, in the United Slates,
ten-digit classification code is adopted.

Subheadings have six numerals. First two digits refer to the Chapter. The next two digits
represent Chapter heading. And the next two digits denote the subheading. For example:

5506 SYNTHETIC -STAPLE FIBRES, CARDED, COMBED OR

OTHERWISE PROCESSED FOR SPINNING
550610 (-) of nylon or other polyamides
550620 (-) of polyesters
550630 (-) acrylics or modacrylic
550690 (-) other
Within each heading the numerals of subheadings are 10, 20.30,90 or 11, 12, 13... .,19.
There is a specific arrangement to choose the last two digits for subheading which is
explained under the next heading 'Importance of dashes'. Subheadings are to be read as a
corollary of main heading only. Any independent reading of subheading might result in
wrong classification. Subheading with the last number (90 or 19, 29, 39,...,99) is normally
"other'. This is also called the residual subheading of the main heading. Subheading
550690 is the residual subheading of the main heading 5506. This is also called the basket
provision of the heading. In case of doubt on classification within the heading, this residual
provision is invariably used to classify goods. In case there is no sub-classification of the
main heading, six-digit classification of such a heading will be shovvn as the main heading
suffixed with 00 (two zeroes). For example, heading 5001 will be classified as 500100 at
the subheading level.
The growing international trade and (he statistical demands for more accurate data for
precise analysis and projections have compelled many countries to go for eight-digit
classification. Eight-digit classification zeroes in to the specific item itself. For example, under
Indian Customs Tariff, the subheading 540710 has 35 further subdivisions. These
subdivisions are designated as 'tariff items'. The tariff items under this heading make the
classification almost item-specific. For example, tariff item 54071 Oil is exclusively meant for
unbleached woven parachute fabrics made from high tenacity yam of nylon or other
polyamides or of polyester. Likewise, U.S. tariff follows 10 digits, but the last two digits are for
statistical purposes only. For example:

5407 WOVEN FABRICS OF SYNTHETIC FILAMENT YARN,

INCLUDING WOVEN FABRICS OBTAINED FROM MATERIALS OF
HEADING 5404
54071 000 (-) Woven fabrics obtained from high tenacity yam of nylon or
other polyamidc s or of polyesters 10 (--) Of polyester,
weighing not more than )70g/m-20 (- -) Other

Importance of Dashes (-), (- -)

Throughout the harmonised system, the tariff subheadings are accompanied by dashes.
These dashes arc of utmost importance for determining correct classification. Subclass! (i cat
ion of a main heading is at two levels ( i f it is six-digit classification). If it is only at one level,
single dash (-) is used and the subheading will end with the last two digits as 10. 20, 30,
40,...,90. This may be seen in the example given above for heading5506. The subheadings
at (-) level read 550610,550620,550630 upto 550690.

If the sub-classification is at two levels, double dash (- -) is used and the subhendings will end
with the last iwo digits as 11. 12, 13....19 or 21, 22. 23 29 or 3 1, 32, 33,...,39 or 41, 42,
43, 49 or 91. 92, 93,...,99 as shown below:

5407 WOVEN FABRICS OK SYNTHETIC FILAMENT YARN,

INCLUDINC WOVEN FABRICS OBTAINED FROM MATERIALS OF
HEADING 5404
540710 (-) Woven fabrics obtained from high tenacity yarn of nylon or
other polyamides or of polyesters
540720 (-) Woven fabrics obtained from strip or the like
540730 (-) Fabrics specified in Note 9 to Section XI
(540740) (-) Other woven fabrics, containing 85% or more by weight of
filaments of nylon or other polyamides:
0 (- -) Unbleached or bleached
1 (- -) Dyed
2 (- -) of yams of different colours
3 (--) Printed
(-) Other woven fabrics, containing 85% or more by weight of textured
polyester filaments:
0 (- -) Unbleached or bleached
1 (- -) Dyed
From the above, it may be noted that whenever a single-dash subheading is further divided
into double-dash entries, no code is assigned at the single-dash level. For example, after
540730, there is no 540740. Instead there are subheadings to 540740 as 540741 to 540744.
For the purpose of harmony and better understanding, throughout this book, classification code
is written at a ll single digit levels wherever there is further subdivision. This is shown in
bracket as shown above (540740).

For eight-digit and ten-digit classification, there are further subdivisions at the third and
fourth level. In short the arrangement of numerals and dashes for six-digit classification can be
described through Flow chart I shown at the end of this unit.

Importance of Trade Parlance

While classifying goods, the foremost consideration should be the 'statutory definition' of
goods. If there is no statutory definition and satisfactory explanatory mechanism, then reliance
must be placed on common or commercial parlance. Identity of a product is associated in the
mind of consumer with its primary function. The consumer buys an article because it performs a
specific function for him. This mental association with a product is highly important for
classification. Therefore, the opinion of the end-user must be taken into consideration.
Special effort is made in this book to incorporate various trade names within the
classification headings. Various textile fabrics are traded in the ir common names and the
present system of classification is silent abotit such widely accepted trade names. Even
'woollen' and 'worsted' are not used in the HS. Instead, they are classified as 'fabrics of carded
wool' and 'fabrics of combed wool', respectively.

Technical dictionaries and encyclopedias differ in their interpretations and in such cases
trade meaning should be given prime importance. But, adequate precaution must be exercised
while considering trade parlance. It should not distort the established set-e ntilic norms and
principles. Beside common parlance, expert opinions, literature and end use of the products
etc., arc also taken onto account to decide classification. It is advisable to refer standard
authentic textile books such Textile Terms & Definitions published by the Textile I n s t i t u t e ,
Manchester for better accuracy. Fairchild Diction-an> of Textile.'; is another widely referred
book in matters of classification disputes before the legal bodies of the world. Fairchild
Dictionary of Fashion is also a widely accepted document with respect to garment definitions.
In case of textile garments, U.S., U.K. and Indian customs have done a good work in this
regard.

Flow Chart 1 - Types of six-digit classifications

\r >r
2nd type 3rd type
1st type When there is one Wben (bcre are two levels
Maio heading with no further level of
sub-classification sub-classLficalion of sub-classification of
goods
J \ under the main heading

I
I
\ / six digit code shall I
sis-digit classification shaJ) have first
be sL\-digit code shall be
four digits of the four
first four digits of (be main main beading
heading followed with two digits of the main
digits as '00' heading
followed by 11 to 19,21
J. to 29,
31 to 39 up to maximum
r of 91
to 99
V _____________ J
I
Description of goods Description of goods
against against
each subheading each subheading
will be preceded by will be preceded by
single dash (-) double dash (- -)
 J
A
I
For example, main For example, main
For example heading reads 5102 heading reads
500100 for Fine animal hair, not 5202 Cotton waste
silk-worm cocoons carded or (including yarn
suitable combed 510210 - Fine waste and
for reeling animal hair 510220 - stock)
Coarse animal hair - Other
5202 --Gametted stock
5202 --Other
99

Note: 2nd type and 3rd type could be combined in the numbering system, but only at dash level shown In
the example under 3rd type.(Source: Classification and valuation, in Customs and Central Excise
Laws, by Dr J. Sridharan.)

The European Community has created Binding Tariff Information System (BTI) as an advance
ruling mechanism to facilitate the economic operators to obtain correct classification of goods
they intend to import or export. A BTI r u l in g is generally valid for six years. Similarly, the
Commercial Rulings Division in the United Slates provides advance ruling mechanism on the
matters of classification. There is TarilT Classification Advisory Service in Australia also.
Binding advance tariff classification can be obtained from the competent German Treasury
Department Field Office (Oberfinanzdirektion) based on an application in the German language
together with three samples or - if that is not possible or feasible - three detailed descriptions in
German. Advance Ruling mechanism is available in India too.
UNIT II
Section XI, General Note on Classification of
Woven Fabrics of Chapters 50 to 55

lassification of te xt il e s and textile articles begins from Section Notes to Section XI of che
CHarmonised Commodity Description & Coding System (henceforth, to be referred as HS)
created by the WCO. Section Notes define the scope and meaning of various technical terms
used in the chapters under th is Section. They are not merely guiding principles; they are
rules. They must be taken into consideration while deciding classification. Interpretative
Rule 1 provides legal sanctity to Section Notes.

A. SECTION XI - TEXTILE AND TEXTILE ARTICLES

Section XI has 13 Section Notes and 2 subheading Notes. Section Notes provide a wealth of
definitions but no where in the entire Section XI, definitions of 'fibre' or 'yarn' or for that
matter 'textiles' are provided. They have to be understood in light of Lechnical literature and
trade understanding. Section Notes explain the meaning and scope of some technical terms
used throughout Section XI.

Section Note 1 - Exclusions of Textile-Based Items from Section XI

This Sec/ion does not cover:

I. (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 shaming
cloth of a kind commonly used in oil presses or the like (heading 5911):
(c) Cotton /inters or other vegetable materials of Chapter 14:
(d) Asbestos of heading 2524 or articles of asbestos and other products of heading 6812 or
6813:

(e) Articles of heading 3005 or 3006; yam 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 I 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 wicker-work of such
monofilament or strip (Chapter 46);
(h) Woven, knitted or crocheted fabrics, fell or non-wovens, impregnated, coated, covered
or laminated with plastics, or articles thereof, of Chapter 39;
(i,j) Woven, knitted or crochetedfabrics, felt or non-wovens, 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;
(I) 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 6S05) and also carbon fibres or articles of
carbon of heading 6815;
(r) Glass fib res or articles of glass fibres, other than embroidery with glass thread on a visible
ground of fabric (Chapter 70);
(s) Articles of Chapter 94 (for example, furniture, bedding, lamps and lighting fittings);
(t) Articles of Chapter 95 (for example, toys, games, sports requisites and nets);
(u) Articles of Chapter 96 (for example, brushes, travel sets for sewing, slide fasteners and
typewriter ribbons); or
(v) Articles of Chapter 97.
Section Note 1 enlists many textile prodticts which are excluded from this Section Xr
of'Textiles and Textile Articles'. Asbestos and glass fibres feature in almost every reference
book of the world as textile fibres, but they are excluded from this Section. Medicated and
sensitised textile articles are a part of te xtile industry, but they are excluded too.
Section Note 1 excludes horsehairs of heading 0503, but horsehair yarn and fabric are
included in Chapter 51. This appears perplexing, but cannot be questioned. These types of
exceptions and exclusions make the understanding of classification difficult. Human hair is
excluded but filter or straining cloth of human hair is classified as technical ' t e x t ile ' material
under heading 5911. Before proceeding further, it is essential to know the kind of fibres
covered under th is Section. Natural fibres include vegetable fibres and animal ( ha ir) fibres.
Man-made fibres include synthetic fibres and artificial fibres. Table 2.1 provides an elaborate
list of fibres covered under this Section.
Table 2.1. Classification of fibres.

Type Name of the Source or composition Chapter

fibre
Vegetabl Cotton Cotton boll (cellulose) Chapter 52
fib Linen Flax stalk (cellulose) Chapter 53
Jute Jute stalk (cellulose) Chapter 53
Hemp Hemp or abaca Chapter 53
stalk (cellulose)
Sisal Agava leaf (cellulose) Chapter 53
Kapok Kapok tree (cellulose) Chapter 53
Ram it- Rhea or China Chapter 53
Grass (cellulose)
Coir Coconut husk Chapter 53
Pina Pineapple leaf (cellulose) Chapter 53
Table 2.1. continued
Type Name of the Source or Chapter
fibre composition
Animal fibres Silk Silkworm Chapter 50
Wool Sheep (protein) Chapter 51
Mohair Angora goat Chapter 51
Cashmere Kashmir goat Chapter 51
Alpaca Alpaca goat Chapter 51
Llama Llama goat Chapter 51
Camel camel (protein) Chapter 51
Vicuna Vicuna (protein) Chapter 51
Rabbit hair Rabbits Chapter 51
including
Coarse animal (protein) Chapter 51
Artificial or h i
Viscose rayon Cotton linters and Chapters 54
Acetate Cotton linters and Chapters 54
Triacetate Cotton linters and Chapters 54
Polynosic Cotton linters and Chapters 54
Tencel Beachwood pulp Chapters 54
Cuprammonium Cotton linters and Chapter 54
Bamboo Bamboo pulp Chapter 55
Synthetic or Nylon or Aliphatic Chapters 54
non-cellulosic or polyamide polyamide and 55
Aramid Aromatic Chapters 54
polyamide and 55
Polyester Ester of alcohol Chapters 54
Acrylic Acrylonitrile (at Chapters 54
Modacrylic Acrylonitrile Chapters 54
Polypropylene Ethylene polymer Chapters 54
or Olefin and 55
Spandex Polyurethane Chapter 54
Vinyon Vinyl chloride Chapters 54
and 55
Saran Vihylidene. Chapters 54
chloride and 55
Alginate;-. Calcium alginate Chapters 54
and 55
Protein fibres Corn fibre Corn Chapters 54
and 55
Soyabean fibre Soyabean Chapters 54
and 55
Metallic fibre MetiuUsed fibre's Copper, Chapters 54
■ Altuninium, and 55
Silver foils

Note: The chapters mentioned above are indicative in nature and for specific classification
respective chapters may be referred.
Plastics and plastic articles are classified under Section VII in Chapter 39. All
synthetic fibres are plastic articles. Polyester, nylon, polypropylene etc., are plastic polymers.
But the fibres of plastic polymers (filaments, monofilaments and staple fibres) are classified in
Chapters 54 and 55. Monofilament is a fine rod of plastic polymer such as polyester or nylon.
It is considered as a textile material as long as it is 1 mm in diameter. If it exceeds 1 mm, it
is considered as a plastic article and is classified jnder Cha 39. similarly, the strips of plastics
of heading 5505 should not exceed 5 mm in width; beyond this they are plaiting materials
under Chapter 46.
Headings listed in Section Note 1 should be juxtaposed with the similar headings of this
Section XI for better understanding of these exclusions. Heading 4202 competes with heading
6305. Heading 4202 covers cases, handbags, shopping bags etc., made from textile materials.
Sacks and bags are covered in heading 6305 too. But articles
leading 6305 are strictly me packing goods for transport c storage or sail
Difference is subtle, yet it is. Woven, knitted or crocheted and non-wovens coated 'heavily' with
plastics or rubber are classified as plastic (under Chapter 39) or rubber material (under
Chapter 40) as the case may be. This exclusion needs to be further understood in terms of
Chapter Notes to Chapters 56 and 59. Fishing nets and made-up nets are classified in
heading 5608. Wearing apparels are classified in Chapters 61 and 62. But, sports nets
(made to shape) and garments like ice hockey suits are classified under Chapter 95. Cushion
covers are classified under heading 6304, but cushions fitted or stuffed with any materia!
are classified under heading 9404. In terms of Interpretative Rule 1, classification of
various items listed in this Section Note is final and unquestionable.

Section Note 2 - Classification of Mixed/Blended Goods

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 material.
When no one textile material predominates by weight, the goods are to be classified as if
consisting wholly of that one textile material which is covered by the heading which
occurs last in numerical order among those which equally merit consideration.
Section Note 2 is the soul of this Section. Section Note 2(A) replaces the Interpretative
Rule 2 (b) but only for goods classified under Chapters 50 to 55 and headings 5809
and 5902. For the remaining chapters and headings, Interpretative Rule 2 is applicable.
In the case of blended/mixed fabrics which are made from two or more textile fibres or
yams, Section Note 2(A) is invariably applied. The importance of this Section Note can be
fully realised only after reading Chapters 50 to 55. (B)For the purposes of the above
rule:
(a) Gimped horsehair yarn (heading 5110) and metallised yarn (heading 5605) are
to be treated as 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 affected 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.

Section Note 2(B) is in (he form of instruction, which must be followed while determining
classification, without any question. It is in fact an extension of Section Note 2(A).
Clause (a) is especially for gimped horsehair yarn of heading 5110 and metallised yarn. It may
be noted that gimped yams are exclusively covered under heading 5606, but gimped
horsehair yarn is excluded from this heading. Instead, it is classified separately under heading
5110. Gimped horsehair yam and metallised yams are to be treated as textile materials.
Clause (b) is again very important in classification of blended fabrics. For example, a blended
(67:33) fabric of polyester cotton shall first be classified in lerms of Section Note 2(A) as
polyester fibre fabric under Chapter 55. Then the heading will be selected within Chapter 55.
Chapters 54 and 55 are to be taken as one Chapter, if they are to compete with any other
Chapter. For example, composition of fabric is 35% polyester filament yarn, 25% viscose
staple fibre and 40% cotton. In terms of clause (c), first the weight of polyester and viscose
will be added because polyester filament yarn comes under Chapter 54 and viscose staple
fibre comes under Chapter 55, and then their aggregate weight shall be compared with the
cotton content. In this case, the aggregate weight of polyester and viscose exceeds the
weight of cotton. Therefore, this fabric cannot be classified under Chapter 52 as cotton
blended fabric, even though it dominates over other component materials individually.
(C) The provisions of paragraphs (A) and (B) above apply also to the yarns referred to in
Notes 3, 4, 5 or 6 below:
Blended fabrics are usually made from blended yarns. Blended yams are made by mixing and
spinning fibres of two or more types. Blending, in fact, takes place before the yam comes into
existence. Therefore, the provisions of Section Note 2(A) and 2(B) are applicable in
classification of blended/mixed yams too.

Section Note 3 - Parameters for Yarns, Twine, Cordage, Ropes and Cables

Section Note 3(A) prescribes standards for twine, cordage, ropes and cables. It is shown in
Table 2.2.

Table 2.2. Classification of yarns, rwine, cordage, ropes and cables of textile materials.

Type Characteristics determining Classification

classification
Yams reinforced In all cases Heading
with metal thread 5607
Of metallised yam in all cases Heading
5605
Gimped yarn, other In all cases Heading
than those of 5606
headings 5110 and
5605, chenille yam
and loop wale yam
 Table 2.2. continued
Type Characteristics determining Classification
classification
Braided textile yarn (1) Tightly plaited and with a
compact structure Heading
(2) Other
5607
Other (1) Measuring 20,000 decitex or Chapter 50
Of silk or waste silk less
(2) Measuring more than 20,000 Heading
decitex 5607
Of wool or other In all cases Chapter 51
aniinal hair
Of flax or true hemp (i) Polished or glazed Heading
(a) Measuring 1429 decitex or 5607
more Chaplcr 53
(b) Measuring less than 1429 Chapter 53
decitex Heading
(2) Neither polished nor glazed 5607
(a) Measuring 20,000 decitex
or less
Of coir (1) Of one or wo piles Heading
(2) Of three or more piles 5308
Of paper In all cases Heading 5308

Of cotton or (1) Measuring 20,000 decitex or Chapter 52 or

other vegetable less
53 Heading
fibres (2) Measuring more than
20,000 decitex 5607

Of man-made (1) Measuring 10,000 decitex or Chapter 54 or

fibres (including less 55 Heading
(hose yams of (2) Measuring more than
two or more 5607
10,000 decitex
monofilaments of
Chapter 54)

3. (A) For the purposes of this Section, and subject to the exi options in paragraph (B) below,
yarns (single, multiple (folded) or cabled) ofthcjollowing 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 1429 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 low of Chapter 55 and multifilament yarn without twist Of with a twist
of less than five turns per met ye of Chapter 54;
(c) Silk worm gut of heading 5006. and monofilaments of Chapter 54;
(d) Metallised vain of heading 5605; yarn reinforced with metal thread is subject to
paragraph (A) (f) above; and
(e) Chenille varn. gimpeel yarn and loop wale-yam of heading 5606.
Yarn measurement systems

It is important to know what 'decitex' is. There are two systems of yam measurement:
1. Indirect system (Fixed Weight)
2. Direct system (Fixed Length)

Indirect System
This system shows the number of units, which can make up a fixed weight. More the length
u n it s in a fixed weight, more fine the thread is. Cotton yarn is measured normally in counts.
One count is defined as 840 yards of the cotton yam weighing one pound (454g).The higher
the count, the finer the yarn is, A cotton yarn of 80 counts means that 80 * 840 yards of such
yarn should weigh one pound. There are certain common practices all over the world
regarding measurement of yam in counts. Yam counis upto 20, are called coarse yams; 20 to
60 are medium yams; above 60 are fine yams. Up to 20, the count rises by single numbers.
Only even numbers are used between 20 and 60. Above 60, the count rises by intervals of 5
upto 100, after which an interval of 10 is used. Within the count system, there are variations
with respect to textile fibres and length of hank. A list is given below:
Ne (cotton Count) is the number of hanks of 840 yards per lb (pound) of yarn. Nni
(Metric Count) is the number of 1000 m hanks per kilogram of yam. Worsted count \%
ihe number of 560 yard hanks per lb (pound) of the yam.
Woollen count is the number of 1600 yard hanks per lb (pound) of the yam. (It is in run
system).
Woollen count is the number of 300 yard hanks per lb (pound) of the yarn. (It is in cut
system).
Linen lea (line n count) is the number of 300 yard hanks per lb (pound) of the yam.

Direct System
This system shows the weight of a given length of thread. In direct system, the threads
become coarser as the count number increases. For example, 40 denier is finer than 60
denier. Direct system is normally followed in filament yarns. Indirect system is followed in
spun yams.

Tex (for Spun yams) is weight in grams of 1000 m of yam. Decitex is

weight in grams of 10,000m of yarn.
Denier is weight in grams of 9,000 m of yam.
 Table 2.3. Count Conversions formulae.

Cotton to denier 5315/Catton sonnt

Denier to cotton 5315 / denier
Corton to Metric count Count xl.69
Metric to Cotton count Metric count * 0.59
Denier to Metric count 9000/denier
Metric count to denier 9000 / Metric count
Cotton count to Tex 590.5 / Cotton count
Tex to Cotton count 590.5/Tex count
lex to Metric count 1000/ Tex count
Metric count to Tex 1000/ Metric count
Tex to denier Tex count x 9
Denier to Tex Don ier / 9
Denier todecitex Denier/0.9
Metric count to decitex 10,000/Metric count

Section Note 3(B) enlists the exceptions. Yarn of wool and animal h a irs and paper yam
are not included in the category of twine, cordage, ropes and cables. Man-made tow of
Chapter 55 appears like a thick rope, but the filaments are just laid parallel without any twist.
Silkworm gut is an altogether filament and is meant for specific end use (see explanation to
heading 5006). Metallised yarn of heading 5604 and special loop pile and cut pile yams
(chenille yam) of heading 5606 can only be in yam form; they cannot be converted into ft
twine or rope. They are created specially for special fabrics. They cannol be twisted and plie d
to make multiple folded or cabled yams.

Section Note 4 - Meaning and Scope of 'Put up for retail sale'

4. (A)For the purposes of Chapters 50-52. 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 weight (Including support)
not exceeding:
(i) 85 g in the case of silk, waste silk or man-made filament yarn; or
(it) 125g in other cases;
(b) In balls, hanks or skeins, of weight not exceeding:
(i) 85 g in the case of man-made filament yarn of less than 3000 decitex. silk or silk
waste:
(ii) I25g in the case of all other yarns of less than 2000 decitex; or
(iii)SOOg 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) 85 g in the case of silk, waste silk or man-made flament yarn; or
(ii) 125g in other cases. (D) Exceptions:
(a) Single yam of any textile material, except:
(i) Single varn of wool or fine animal hair, unbleached: and
(ii) Single yam of wool or fine animal hair, blench eel, dyed or printed. measuring more than
5000 dec Hex:
(b) Multiple (folded) or cabled yam. 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 decilex 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).
Section Note 4 explains the meaning and scope of the expression 'put up for retail sale'. Yam
is packed in small measures for retail sale purpose. It can be packed in cards, balls, hanks,
skeins, reels, pirns or tubes as shown in Fig. 2.1. Pirns are a type of rubes with tapered shapes.
The standards laid in th is section are fixed and cannot be interpreted in any other manner.

(a) Yarn on card (b) Yarn on tube (c) Yarn on ball (d) Yarn on reel

(e) Yarn packed as hank or skein

Fig. 2.1. Yarns put up in retail sale on cards, tubes, reels balls and hanks or skeins.

Section Note 5 - Sewing Thread vis-a-vis Normal Plied Yarn

5. For the purposes ofheadings 5204, 540 J and 5508, the expression 'sewing thread' means
multiple (folded) or cabled yarn:
 (a) Put up on supports (for example, reels, tubes) of weight (including support) not
exceeding WOOg;
(b) Dressed for use as sewing thread; and
(c) With a final Z' twist.
Section Note 5 explains the meaning and scope of the expression 'sewing thread1. The
sewing thread is also a multiple (folded) or cabled yarn and therefore, it needs to be
distinguished from yams. The terms, sewing thread and yarn are often used interchangeably.
The difference lies in the final twisting of yarns. Sewing threads are normally plied yams.
Sewing thread is classified separately from yarn only in three Chapters - 52, 54 and 55. In the
remaining chapters, there is no exclusive heading for sewing thread. So, in Chapters 50, 51
and 53, sewing threads are classified under the heading of yarns only. Sewing threads put up
in tube or reels exceeding lOOOg are also available, but they are not treated as sewing thread
for the purpose of classification. Instead, they are classified in the headings of yarns only.

Section Note 6 - High Tenacity Yarns

6. For the purposes of this Section, the expression 'high tenacity yarn ' means yarn having a
tenacity, expressed in cN/tex (centi Newtons per lex), greater than the following:
Single yarn of nylon or other poly amides, or of polyesters - 60 cN/tex
Multiple (folded) or cabled yarn of nylon or other polyamides, or of polyesters - 53
cN/tex
Single, multiple (folded) or cabled yarn of viscose rayon -27 cN/tex
Tenacity is the amount of force (in pounds, grams, centiNewtons or other units) needed to break
the yam, divided by the (unstrained) denier, decitex, or some other measure of weight per unit
length.
Following are some common conversions related to tenacity:
Grams/denier x 8.827 = centiNewtons per tex
Millinewtons/decitex = centiNewtons per tex
 Fig. 4.14. Cabardine, if tightly and closely woven, classified under heading 5112.
Tartan cloth. Tartans arc 2-and-2 (even or double faced; refer Fig. 5.16) twill, woollen
or worsted cloths, woven in elaborately coloured check designs as shown in Fig, 4J15.
They arc used as shawls or plaids over the shoulder, and as kilts (a kind of skirt worn
by men). The cloth is made with an exact number of repeats of the colour scheme
across the width of 67/70cm, and the same tarlan design may have^ say, four, six or
eight repeats; the smaller sizes are used for boys' or youths' wear, and the largest for
men's wear, Classification depends on the gsm and the type of yarn used. They arc
fabrics made from yarns of different colours.

Fig. 4.15. Tartan cloth, double faced even rwill.

Serge is a type of twill fabric that has diagonal lines or ridges on both sides, made with a two-up,
two-down weave. The worsted variety is used in making military uniforms, suits, great and
trench coats. It is very similar to gabardines. Shalloon is a lightweight wool or worsted twill fabric,
used chiefly for coat linings. It is a French fabric.

1. Heading 5111 is exclusively for woollen fabrics woven on woollen count system and heading
5112 is for worsted fabrics woven on worsted count system. The concept of woollen and
worsted must be thoroughly understood.
2. Heading 5111 and heading 5U2 do not include felts and non-woverts of Chapter 56. The
distinction between the felted fabrics of wool heading 5111 and felts of heading 5602 needs to
be properly appreciated. (Refer Table 56).
(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) 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 unraveling by whipping or by
other simple means;
(d) Cut to size and having undergone a process of drawn thread work,
(e) 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);
(f) Knitted or crocheted to shape, whether presented as separate items or in the form of a
number of Hems in the length.
Section Note 7 defines 'made up'. Each of its clauses needs a detailed pictorial analysis for
proper understanding.
(a) Any fabric, whether woven, non-woven or knitted, which is merely cut into a square or
rectangle (Fig. 2.2) shall not be treated as a made up. Such cut pieces shall be
classified under the headings of fabrics from which they are cut. However, a cut-piece
in a triangular or any other shape will be treated as made up. This also includes dress
patterns and tailor cuttings.

(a) A square cut-piece of

fabric.

(b) A rectangular
cuf-piece of fabric

(c) A semi-circular (d) A triangular cut-piece of fabric.

cut-piece of fabrjc.
Fig. 2.2. (a) Square piece - Not a made up, it is still a fabric; (b)
Rectangular
piece - Not a made up; it is still a fabric; (c) Semi-circular like piece
- Qualifies
as made up; (d) Triangular piece - Qualifies as made up.
 (b) Sometimes the made ups are made up in the weaving, knitting stage itself. It needs only a
simple cutting operation to separate these made ups as individual pieces. A few strokes of warp
or weft are deliberately skipped at regular intervals as shown below in Fig. 2.3:
After cutting, the fringes must be formed; otherwise the cut-pieces will not be regarded as
made ups produced in finished state.

Fig. 2.3. Made ups made during weaving operation by skipping a few warp yarns.

(d) if the sides of a square or rectangular piece are hemmed, then it shall be treated as made
up. However, in the Section Note it is not explicitly mentioned whether all the sides need to
be hemmed. Hemming of one side (in addition to natural selvedges, if any) should be
enough to treat the fabric as made up.

Fig. 2.4. Rolled or hemmed edges convert fabric to made up.

Apart from hemming, the loose yams of the sides of the cut-piece can be knotted like this:

Fig. 2.5. Knotted ends of a made up by knotting loose yarns in different styles.
The expression 'unraveling by whipping' is not explained in the explanatory Notes. Whipping
means 'to wrap or bind to prevent unraveling or fraying' of loose ends of yams. Although there are
several types of whipping, it is most commonly done by cutting the fabric with a hot knife and
wrapping some adhesive tape at each end. Sometimes, a sharp splicing is enough to seize
unraveling. Another way of whipping is to bind the edges or ends with a very loose stitch, which
is not permanent (Fig. 2.6).

Fig. 2.6. Loosely stitched fabric piece - not a made up if the sfitch is not firm and durable.

(e) Drawn thread work means simply withdrawing of certain warp or wen or both threads after
weaving without any further operation such as embroidery on the drawn. Sometimes, the fabric
is cut to square or rectangle and then the threads are drawn from sides or in sides. Such drawn
thread pieces of fabric shall be treated as made ups,

Fig. 2.7. A cut-piece of fabric with drawn threads from weft and warp yarns becomes a made up.

(f) Cut-pieces of fabrics assembled by sewing or gumining or otherwise include garments also.
Made ups are basically sewn pieces of Fabrics. They may contain one or more number of
pieces and are sewn or gummed in such a manner to produce a made up. But, this should
not include quilted materials or bonded fabrics. In bonded fabrics, two or more fabrics are
assembled and bonded together. Similarly, textile products in the piece, composed of one or
more layers of textile materials, and padding material assembled by stitching (or quilting)
are excluded as made ups.

Section Note 8 - Chapters 50-55 and 60 vis-a-vis Chapters 56-59

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
(7) Chapters 50 to 55 and 60 do not apply to goods of Chapters 56 to 59.
Section Note 8 indirectly divides Section XI into three main groups. Chapters 50-55 and 60
represent the first block. They classify normal yarns. and woven and knilled fabrics.
Chapters 56 50 consist ofspecial te xtile and textile articles including non-wovens. And
lastly, Chapters 61-63 contain wearing apparels and made ups. These three groups are made
more or less independent of each other.

Section Note 9 - Mesh Scrims

9. The woven fabrics of Chapters 50-55 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.
Section Note 9 is relevant for scrims (Figs. 2.8 and 2.9). Scrims are mesh fabrics made by
laying parallel yams of weft and warp perpendicular to each other. And the intersections or
cross points are bonded with an adhesive or by thernial bonding.

Fig. 2.8. Mesh scrims made without interlacement of warp and weft
(a) Warp yarn.
(b) Weft or filling y;irn. (c) Mosh scrim. (a) Plain wcyvc fabric (l>) Mesh scrim fabric
Fig. 2.9. woven fabric vis-a-vis mesh scrim fabric.

Section Note 10- Rubber Threads in Textiles

10. Elastic products consisting of textile, materials combined with rubber threads are
classified in this Section.
Section Note 1(J slates that elastic products if combined with textile materials remain
classified under tills Section only. Blastic tlueads of Chapter 40 are cover-spun or core-spun
with textile fibres and are classified under heading 5604. Likewise, they arc used in tapes,
and narrow woven fabrics along with textile materials.

Section Note 11 - Impregnation versus Dipped

11. Fur the purposes oj this Section, the expression 'impregnated' inch ides 'dipped'.
Although dipped and impregnated have different meanings, fur (he purpose of classification
they are made synonymous. 'Dipping' means plunging a material into a l iq u id for a very brief
time. Impregnation is saturation of liquid filled throughout. It is insemination. Impregnation
normally takes place by way of padding. The fabric is dipped through the impregnated media
and is passed through rollers.
Chapter 59 does not mention 'dipped'. But, in heading 5902, rubberised tyre cord
fabrics are dipped in rubber.

Section Note 12 - Aramid

12. For the purposes of this Section, the expression 'polyamides' includes 'aramids'.
Aramids are also polymers of amides but with an aromatic group. Aramids should, therefore,
not be classified in the residual headings of polyamides.

Section Note 13 - Elastomeric Yarn

13. For the purposes of this Section and, where, applicable, throughout the Nomencla
ture, the expression 'elastomeric yarn ' means filament yarn, including monofila
ment of synthetic, textile material other than textured yarn, which does nut 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.
Many polymers show stretch or elastic properties, but they cannot be extruded into filament
yams. The technology and phenomenon of extrusion and filaments is explained in Chapter
54. This subheading sets parameters for the polymer yams which can qualify as elastomeric
yams. Lycra and spandex are the two major trademarks in this category of yarns. They are u
re thane-based polymers.

Section Note 14 - Garments Put up in Sets for Retail Sale

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 head
ings 6/01-6/14 unci headings 620/ 62/1.
This Section Note virtually negates Interpretative Rule 7 (h) which states that if the goods
are sold in sets with a pre-priced tag, then the classification shall be according to the item
which defines the essential character of the set. In so far as textile garment is are concerned,
Section Note 14 prevails over Interpretative Rule 3(b). It means even if the garments are
presented and put up for retail sale in a set, the garments, which constitute the set, shall be
classified in their own headings separately as individual garments. This, however, is not
applied to suits, ensembles, ski suits and ensembles and tracksuits and pyjamas (as per the
Chapter Notes to Chapters 61 and 62).
Garments in a set have to be made from identical fabrics. Not even change of colour is allowed.
Suits and ensembles are exclusively defined in the Chapter Notes 3(a) and 3(b). Similarly,
ski suits and ensembles are specifically defined in the Chapter Notes to Chapters 61 and 62.
The purpose of this Chapter Note is to put the suit and ensemble on a different footing.
Section Note 14 is not applicable to all types of sets of garments. Section Note 14 starts
with a phrase 'unless the context otherwise requires'. For suits and ensembles, the context is
properly explained in Chapter Notes 3(a) and 3(b).
Flowevi r, Section Note 14 is applicable to the textile garments and not to the made ups of
Chapters 61-63. A set consisting of a double bed sheet, pillow cover single sheets and is
merchandised as a single item in a single pack has to be classified in terms of Interpretative
Rule 3(b). (Please refer p. 8 and Chapter 62 for a better understanding of Section Note 14
and Interpretative Rule 3(b).)

Subheading Note 1
/ In this Section and, where applicable, throughout the Tariff, 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 gametted 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 (he 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;
(a) consists of a mixture of unbleached and bleached fibres; or (Hi) is multipled (folded)
 or cabled and consists of unbleached and bleached yams.
(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) coiisists 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;
(Hi) is obtained from slivers or lovings which have been printed; or
(i\>) is inultip/ed (folded) or cabled and consists of unbleached or bleached yam and
coloured yam.
The above definitions also apply, mutatis mutandis, to ihe monofilament and to the 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, dveel white or treated
with a white dressing, in the piece;
(it) consists of bleached yarn; or
(iii)consists of unbleached and bleached yarn.
(f) Dyed woven fabric
Wo veil fabric wh ich: (i) is dyed with a single uniform colour other than white (unless the
context otherwise requires) or has been treated with a colouredftnish other than white
(unless the context otherwise requires), in the piece: or
(it) consists of coloured yarn of a single uniform colour.
(g)Woven fabrics of yarns of different colours
Woven fabric (other than printed woven fabric) which:
(i) consists of yarns of different colours or yarns oj different shades of the same colour
(other than the natural colour of the constituent fibres):
(it) consists of unbleached or bleached yam and coloured yarn; or
(iiijeonsists of marl or mixture yams.
(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 ofmercerisation does not affect the classification of yarns or fabrics within the
above categories.
The definitions (d)-(h) above apply, mutatis mutandis, to the knitted or crocheted fabrics. (i.j)
Plain weave A fabric constructi each yarn of the weft passes alternately over and under
successive yarns of the warp and each yarn of the warp passes alternately over and under
successive yarns of the weft.
The subheading Notes (a) to ( i ( j) above are explained in the next part of this chapter -
General Note on Classificalion of Woven Fabrics of Chapters 50-55.
Subheading Note 2
2. (A) Products of Chapters 56-63 containing two or more textile materials are lo be regarded
as consisting wholly of that textile material which would be selected under Note 2 lo this
Section for the classification of a product of Chupters 50-55 or of heading 5809 consisting of
the same textile materials. (B) For the application of this rule:
(a) where appropriate, only the. pari which determines the classificalion 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 embroideiy of heading 5810 and goods thereof, only the ground fabric
shall be taken into account.
However, embroideiy without visible ground, and goods thereof, shall be classified with
reference lo the embroidering threads alone.
Subheading Note 2(A) to Section XI is applicable to goods of Chapters 56-63. It is an
extension of Section Note 2. Section Note 2 decides the classification of blended/ mixed
yarns and fabrics of Chapters 50-55, based on the predominant fibre in the overall
composition. Articles of Chapters 56—63 which are made from the yarns and fabrics of
Chapters 50-55 are to be classified in terms of Section Notes 2(A) and 2 (B) only. For
example, a handkerchief is made from a blended fabric of polyester-cotton. First, in terms of
Section Note 2, it is to be decided whether the polyester content is more or the cotton
content is more. In th is case, if the cotton content is 67%, it predominates over polyester.
Therefore, it has lo be classified as fabric under Chapter 52 and not under Chapter 54 or 55.
Having decided thai this handkerchief is made of cotton fabric, the classification ofthe 'made
up: handkerchief will be considered accordingly. Woven handkerchiefs are classified under
heading 6213 and if they are made of cotton (including cotton blended/mixed fabrics), the
subheading will be 621320.
Chapters 56-63 contain special textile articles. They are loop pile fabrics, pile fabrics,
coated fabrics, flocked fabrics, embroidered fabrics and so on. These fabrics are special woven
fabrics and are specially made fabrics and t h e ir classification cannot be solely dictated by
Section Note 2. Sometimes, the fabrics are composed of layers and the composition of base
layer is different from that ofthe top layer. The top layer could be of a loop fibre or yarn,
flocked dust, or even non-textile material. In such composite constructions, Interpretative
Rule 3 must be invoked. Subsection Note 2(B) emphasises the importance of
Interpretative Rule 3 in composite constructions.
Subsection Note 2(B) is nothing but Interpretative Rule 3 with respect to textiles. The
essential character ofthe composite fabric w i l l be the criteria for classification. For example,
for a flocked fabric in which the fibres are glued to a base fabric, the classification will be
decided by (he composition ofthe glues fibres, irrespective ofthe base fabric composition. In
loop pile constructions also, no account is taken of ground surface while considering
classification. In embroidered fabrics, howsoever
heavy thread work it may be, the classification shall be decided by the ground fabric. There is one
more type of embroidery in which the ground fabric is not visible, either il is cut or chemically
removed or fully covered with tluead. In such cases, the thread composition shall decide the
classification. The concept of embroidery without visible ground is explained under heading
5810.

B. GENERAL NOTE ON CLASSIFICATION OF WOVEN FABRICS OF CHAPTERS 50 TO 55

Classification of woven fabrics of Chapters 50-55 needs a fair degree of knowledge of

construction of yarns and fabrics. There are various methods of constructing a fabric such as
weaving, knitting or crocheting, non-woven etc.

Weaving, Knitting and Non-woven

Weaving is interlacing of yarns. In weaving, two sets of parallel yarns are interconnected by
interlacing them at righl angles (Fig. 2.10). Lengthwise yarn is called warp (or ends) and
widthwise yarn is called weft (or filling or pick).

Fig. 2.10. Concept of weaving: plain woven fabric; line diagram of a woven fabric.

Knitting is interlocking of loop of yarns. In knitting, the yams are initially formed into loops,
and then these loops are interconnected in order to produce a knitted structure (Fig. 2.11).
These loops can be formed horizontally or vertically. The surface of a knitted fabric is more open
in comparison to the surface of a woven fabric. Intcrloop-ing of yarn provides natural stretch or
elasticity. Woven fabrics do not possess such elastic property. Shirting and suiting materials
are generally woven fabrics, whereas the undergarments and stockings are knitted fabrics.

Normal woven fabrics are classified under Chapters 50-55. Special woven fabrics are
classified under Chapter 58. Knitted fabrics are classified under Chapter 60. Unlike woven
fabrics, the face and back of normal knitted fabrics appear different.
Non-wovens are distinctly different from woven fabrics. In non-woven materials (Chapter
56), the fibres and yams are bonded with each other either chemically or mechanically without
any interlacement or interlocking (Fig. 2.12). The non-woven bonding includes needle
punching, stitch-bonding, thermal bonding etc. (For details refer Unit IX (Chapter 56)).
Non-wovens mainly have industrial applications.
 Fig. 2.11. Concept of knitting

Fig. 2.12. Concept of uon-wovens.

Classification and Weave Patterns
Different woven structures are produced by varying the position of the warp and the weft. These
woven structures are called weave patterns. Classification of cotton fabrics of Chapter 52 and
man-made fabrics of Chapter 55 depends on weave pattern. Hie subheadings under headings
5208- 5211, 3^13 and 5514 are based on weave patterns. For examples,
5210 Woven fabrics of cotton containing less than 85% by
weight of cotton, mixed mainly or solely with man-made fibres, weighing not more
than 200g/m2
0 (--) Plain weave
1 (- -) three-thread or four-thread twill, including cross twill
Understanding of plain weave and twill weave is, therefore, desirable. It is explained in detail
under heading 5211.
Classification and Composition of Yarn
The classification of a woven fabric depends on the construction and composition of yarn too.
Yarns which are either used as warp or weft have two types of composition:
1. Multifilament yarns or commonly known as filament yarns, such as silk filament yarn,
polyester filament yarn, nylon filament yarn, viscose filament rayon, acetate filament rayon,
spandex filament rayon, etc.
2. Mixed yarns, by way of blending the fibres during the manufacturing of spun yarn, and by
way of plying and twisting two different types of yarns.
35
Custom Classification of Textiles and Textile Articles (J rider MSN
The difference between the filament yarn and spun yarn has been discussed in detail in Chapter
50 (refer Table 3.6) and Chapters 54 and 55 (refer Table 8.5). In short, filament yarns are very
long continuous strands running upto a few thousand metres Silk is the only natural filament.
Wool, cotton, (lax, ramie and all oilier natural fibres are spun yarn only, as these arc spun from
small fibres only, in the man-made category, filament yarn as well as spun yarn are produced.
Spun yarn is made of staple fibres of [nan-made materials, such as polyester, nylon, acrylic etc.
Many a time, natural fibres are blended with man-made staple fibres to produce a blended yarn,
which in turn produces the blended fabric. Classification of blended fabrics requires an in-depth
knowledge of composition of blended yarns and application of Interpretative Rules.
Classification of mixcd/blcndcd fabrics in all the chapters is broadly divided into the following
two categories:
1. Containing 85% or more of a particular fibre or filament
2. Containing less than 85% of a particular fibre or filament.
In the first category, fabrics of one particular fibre or filament such as 100% silk, 100% cotton,
100%) wool, 100% polyester, ! 00% nylon etc, arc classified. For the purpose of classification,
the dominant fibre or filament should be 85% or more.
Classification of fabrics in the second category is more demanding. It includes all fabrics in which
the dominant fibrc/filament is less than 85%> by weight. In the case of blended or mixed fabrics,
composition of blended fabrics must be known or should be made known through chemical
testing before looking for an appropriate classification.
Classification and Fabric Processing
Fabric processing is bleaching, dyeing, and printing and finishing. Unbleached means grey fabric
made from unbleached yarn. Unbleached grey fabrics are sometimes dipped in temporary
colours (known as fugitive dyes) to distinguish the various lots of grey fabrics before further
wet processing. These fugitive-dyed unbleached fabrics lose their entire colour in one light wash.
Bleached means fabric treated with bleaching chemicals to make its surface white or colourless.
This also includes the white-dyed fabrics. The removal of colour from dyed or printed textiles is
usually called stripping, but for classification purposes, bleaching and stripping are taken
together, provided in both cases, the fabric attains whiteness.
Dyed means coloured. The colour in a fabric can be imparled at three stages of dyeing:
Fibre dyeing including top dyeing and dope dyeing Yarn dyeing and dope dyeing Fabric dyeing
or piece dyeing
In fibre dyeing, fibres are dyed first and then spun. Sometimes, the fibres are converted into
tops (refer Chapters SO and 51) and these tops are dyed. Top dyeing is basically fibre dyeing
only, the only difference is that the fibres are parallel-laid into a thick, loose rope with a very low
twist. Multicoloured yarns known as marl or mixture yarns are produced by blending tiie fibres
dyed in different colours. In synthetic fibres, sometimes during ihe polymer melt stage, colour
pigments are added and the
36
Section XI, General Noie on Classification of Woven Fabrics of Chapters 50 to 55
extruded fibres are coloured in situ. Such type of dyeing is known as dope dyeing.
fibres (including lops), coloured or not, arc classified in the same heading.
Sometimes, fibres are not dyed and the yarn is dyed, In the ease of synthetic filaments,
sometimes, colour pigments are added in the melt stage itself. These yarns are known as
dope-dyed yarns. Yarns, coloured or not, are also classified in the same heading.
But the classification differs in the case of coloured fabrics. If the fabric contains yarns of
different colours, the classification will be in a particular heading. If the fabric is solid-dyed or
yarn-dyed with a single colour, the classification will be in a different heading. Classification of
solid-dyed fabric and fabric containing yarns of different colours is not the same with respect to
Chapters 52, 54 and 55. All cheeks and stripes are made from dyed yarns. During weaving, the
warp and weft yarns of different colours are arranged in such a way to produce checks and
stripes. Denim is the classic example of yarn-dyed fabric. Fabric dyeing is done to get solid
shades of one colour. In fabric dyeing, entire fabric is dipped in the dye-bath; therefore, checks
and stripes are not possible. The expression "yarns of different colours' means that the woven
fabric has two or more colours of yarns.
Sometimes, checks arc made from cationic yarns which are treated in a special way so that
when piece dyeing (fabric dyeing) takes place later, they come up in a different colour although
the tabric may look white before processing. Classifications of fabrics (other than denim)
depend on the appearance of the fabric and not on the process of colouring. Unprocessed fabric
containing cationic yarns will be classified as unbleached or grey fabric and processed fabric will
be treated as fabric containing yarns of differeni colours even though it is piece-dyed.
The following should be kept in mind before classifying dyed fabrics:
1. Fabrics containing yarns of different colours arc classified in Chapters 52, 54
and 55 under the following subheadings:
Chapter 52: (520840), (520940), (521040), (521140), 521214 and 521224.
Chapter 54: 540743, 540753, 540773, 540783, 540793, 540823, and 540833.
Chapter 55: (551330), 551430, 551613, 551623, 551633, 551643 and 551693.
2. The classification of coloured fabrics is, however, common for fabrics of silk (Chapter 50),
wool (Chapter 51) and vegetable fibres (Chapter 53), irrespective of yarn-dyed or solid-dyed.
For the purpose of classification of (he fabrics of Chapter 50, 51 and 53, subheading 'Dyed'
includes both Tabric'-dyed or solid-dyed fabrics and yarn-dyed fabrics. In other words, there is
no separate subheading for the woven fabrics of yarns of different colours.
3. If fabric is made from dyed yarns of the same colour, then it shall be deemed as dyed fabric
and not a fabric of yarns of different colours. It is very difficult to establish whether a fabric is
yarn-dyed or fabric-dyed if it is of a single colour. A solid blue shade can be obtained from dyeing
an undyed grey fabric with blue dye or can also be obtained by weaving yarns of blue colour. In
such a case it shall be deemed as a fabric-dyed fabric.
4. Sometimes, the face of a fabric appears like a solid-dyed fabric, but on careful study, the
warp and weft are found to be of different colours. Denims, chambray, oxford fabrics and
double-shaded fabrics (Fig. 2.13) appear to be made from
37
one colour of yarn, but these are made by weaving yarns of different colours. To identify this.,
take a sample and pull out one thread from the lengthwise direction (warp) and one thread from
the widthwise direction (weft). If the colour of both, warp and weft is the same, it shall be
treated as a solid-dyed fabric, otherwise it will be a fabric of different colours. As stated earlier,
classification will also not be the same.

Fig. 2.13. A double shaded woven fabric with warp yarn of orange and weft yarn
of reddish purple colour.
Printing is another medium of colouration. Printing is becoming very innovative. There are
different types and styles of printing. Classification of printed fabrics, however, remains the
same irrespective of printing types or styles.
The fabric finishings such as water repellent, fire resistant, moth resistant and other fabric
surface treatments do not affect classification unless they form a distinct or clear visible layer
on the fabric.
Woven versus Specially Woven
Fabrics of Chapters 50-55 arc woven fabrics. They are made on normal looms as they have
linear weaving patterns and structures. They need to be distinguished from the specially woven
fabrics of Chapter 58. Woven fabrics of Chapters 50-55 are made from interlacement of
warp and weft without any surface piles such as tufting or looping. Specially woven fabrics of
Chapters 58 are surface pile fabrics, e.g., corduroy fabrics, velvet, velveteen, etc. Specially
woven fabrics are complex weave patterns and structures and are norma!ly non-linear.
Pile fabrics should not be confused with brushed fabrics (in common parlance, known as flanael
fabrics). In the case of pile fabrics, pile is introduced by special weaving on special looms. The
process of piling is explained in detail in the Chapters 58 and 59. In brushed fabrics, the
surface of the simple woven fabric is brushed rigorously to make the surface of the fabric fibrous.
Brushed fabrics are easily distinguished from pile fabrics (Fig. 2.14). Fibres on the surface of the
brushed fabrics will have uneven length, and the density of such fibres will be very low. Unlike
brushed fabrics, the pile fabrics can have definite patterns and designs within Ihe pile. Cut
corduroy is an example of a cut pile fabric with a definite pattern. (For details, refer Chapter
58.)
(b) A woven ptintcd fabric is composed of 27% by weight of polyester filament yarn, and 33% by
weight of viscose filament yarn and 40% by weight of wool - It is classified under subheading
540834 as 'other' woven printed fabrics of artificial filament yarn containing less than 85% by
weight of artificial filament. Polyester filament and viscose filament are under Chapter 54 and
their aggregate weight exceeds that of wool. Subheading 540834 prevails over subheading
540794, because weight of viscose rayon is more than that of polyester yarn.
(c) A woven dyed fabric of IOOg/nv plain weave is composed of 25% by weight of nylon ilament
yarn, 25% by weight of acrylic staple fibres, 45% by weight of wool and 5% by weight of
spandex yarn - It is not classified as wool fabric even though wool content is the maximum.
Nylon filament yarn and spandex filament yarn come under Chapter 54 and acrylic staple fibres
under Chapter 55. In terms of Section Note 2(B)(e) to Section XI, when both the Chapters, 54
and 55 are involved with any other Chapter, Chapters 54 and 55 are to be treated together. So,
the net weight content of the filaments and fibres of Chapter 54 and Chapter 55 is 25 t-25 +
5- 55%, which is more than the content of wool.
Chapter 51 is, therefore, ruled out and only Chapters 54 and 55 are under consideration.
Within these two chapters, the content of Chapter 54, i.e., weight of nylon and spandex yarn
is more than the weight of acrylic fibres. This woven dyed fabric is, therefore, considered as
wholly made of nylon filament yarn, and is classified under Chapter 54 under heading 5407.
Under this heading, the subheading 540710 is only for such nylon fabrics, which arc made from
high tenacity yarns (read Chapter 54). This fabric weighing only 100g/nrr docs not qualify as
woven nylon fabric of high tenacity yarn. So, this subheading is also ruled out. Since the nylon
content is less than 85%, the appropriate subheading, therefore, is 540790. This fabric is
rightly classifiable under subheading 541(792.
Guidelines for making classification of woven fabrics of
Chapters 50-55
• Make sure that the fabric is woven and not specially woven. Woven fabrics
are normal linear fabrics without any surface pile and they are simple weave
structures woven on normal looms. For self-design and multicoloured weave
pattern, weaving is done on dobby andjacquard looms. Specially woven fab
rics include pile fabrics such as corduroys and terry towel fabrics, mesh fabrics
and gauze fabrics of Chapter 58. Specially woven fabrics are complex weave
structures and arc woven on specifically designed looms. Narrow woven fab
rics, whether plain or pile are woven on special narrow looms and are exclu
sively covered under heading 5806. Woven fabrics do not include carpets of
Chapter 57, and all coated, covered and laminated fabrics of Chapter 59.
* Know the composition of the woven fabric, i.e., percentage of each filament
and fibre.
Know the construction of the fabric, i.e., the weave pattern. Weave pattern influences
classification in Chapters 52 and 55.
Know the surface appearance of the fabric, i.e., whether unbleached, bleached, dyed or printed.
Fabrics can be yarn-dyed (of different colours) as well as solid-dyed (i.e., dyeing is carried out
after weaving).
4D
Section XI, General Note on Classification of Woven Fabrics of Chapters 50 lo 55
Know the weight of the fabric in terms ofg/m2.
If the fabric contains two or more materials, then the material that is more by weight will
determine classification.
* It" the fabric is composed of two or more materials and al! are equal in content by weight,
then the fabric will be classified as if consisting wholly of that one material which is covered by
the heading which occurs last in the numerical order, among those which equally merit
consideration.
* When a fabric consists of more than two materials, and two or more of these materials fall
in one chapter, then these individual materials of one chapter are aggregated before applying
other Section Notes and Interpretative Rules.
When Chapters 54 and 55 are involved with any other chapter, Chapters 54 and 55 are to be
treated as a single Chapter.
Crepe, organza, chiffon, georgette, voile, muslin, taffeta, herringbone, etc, are basically
surface effects achieved either by way of differently twisted yarns or by way of weaving
patterns. These effects can be achieved almost in many fabrics made of different fibres. So,
chiffon can be silk, nylon or polyester. Herringbone need not be only wool, it can be any other
fabric of other textile material too. Surface effects do not affect classification.

41
UNIT III (CHAPTER 50) Silk
Silk is nature's luxury to mankind. Silk originated in China. China is still the world leader in the
production of silk, followed by India, Japan and Brazil. No fibre, natural or man-made, can
rival the versatility of silk.
Unii EQ corresponds to Chapter 50 of the Harmonized Commodity Description and Coding
System.
There are no Chapter notes to Chapter 50 in the HS.
Chapter 50 is the first Chapter of Section XI. It grows progressively, from silk cocoons to yarn
to silk fabric. Concepts of silk reeling, garnetting, twisted yarns and article numbers in relation
to Chinese silk fabrics are explained in detail. Special emphasis is placed on the commercial
grading of silk yarns. The difference between filament silk and spun silk is highlighted in a
tabular form. Various common trade names of silk fabrics arc incorporated in the text.
Classification of pure and blended silk fabrics is explained with the help of a few examples.
Grading parameters of raw silk are also dealt in this chapter. Since China accounts for more
than 2/3rd of world silk production, special emphasis is placed on Chinese products.
5001 SILKWORM COCOONS SUITABLE FOR REELING
500100 (-) Silk-worm cocoons suitable for reeling.
Silk Cocoons
Silk filament is drawn from cocoons. Cocoon is a casing of filaments spun by caterpillars.
Cocoons that feed on muibeny leaves are normally white and creamy, and the cocoons that feed
on oak leaves are yellow brownish in colour. Mulberry raw silk and dupion silk are drawn from
mulberry-fed cocoons. Mulberry-feeding silk-worm is technically known as Bombyx mart.
Bombyx literally means cocoon. Cocoons are like small eggs, sometimes double the size of
groundnuts (Fig. 3.1). Cocoon's shape and colour is peculiar to the given species. Generally, the
Japanese species is peanut-shaped;

Fig. 3.1. Silk cocoons.

(Source: Department of Entomology, University of
Nebraska-Lincoln,
Silk
the Chinese, elliptical; European, a longer elliptical; and (he multivoltinc species, spin-dle-liice in
appearance. Quality oi'cocoons depends upon the yield, i.e., number of kilograms required to yield
1 kg of silk. Grades of silk cocoons are based on the percentage recovery of raw silk as shown in
Table 3.1. There are mainly two types of cocoons depending on the cycle of production, namely,
ninltivoltine and bivoltine. MuUivoltine (or polyvoltine) cocoons are cocoons obtained from many
broods in a year. Bivoltine cocoons refer to two generations in a year. Bivoltine silk cocoon is
better.
Table 3.1. Cocoon grades.

Grades 1st 2nd 3rd 4th 5th Fair cocoon

percentage of good cocoon 98 97 96 95 94 outside

Fictitious raw silk percentage 18 17 16 15 14 11

of fresh cocoon
(Source; Silk Reeling and Testing Manual by Yong-woo Lee)
Silk is also secreted by similar insects, which grow on non-mulberry plants, technically known as
Bomhyx textor. Silk drawn from this type of insects is known as wild silk as it is not cultivated
in a controlled environment. Tussar silk is drawn from oak-fed cocoons. Tussar (lussah), Muga,
Kri, Anaphe, Fagara, Sinew, Mussel, Spider and Coan are non-mulberry wild silks. Wild cocoons
(Fig. 3.2) are dark in colour. Tensan Silk moth Antheraea yarnamai from Japan produces a
yellow-green silk that retains its beautiful colouring after degumming. The moth is related to the
Chinese Tussah moth.

Fig 3.2 - Wild cocoons (Antheraea Yarnamai) (Source: www.woimspit.com)

Heading 5001 excludes:
(a) Cocoon powder and other by products of cocoon (classified under respective Chapters).
[ these cannot be considered textile hems, and hence, arc excluded from Section XI.]
(b) Cocoons unsuitable for reeling (heading 5003),
5002 RAW SILK (NOT THROWN).
500200 (-) Raw silk (not thrown).
Raw silk
Silk is drawn from cocoons by reeling process. A group of cocoons is reeled together and the
filaments from each cocoon adhere to each other with the help of the natural
43
gum present in the filaments. Reeling is done by hand and machine. Reeling machines include
Hand spinning wheel, C'harka type reeling machine (mainly in India), sitting type reeling
machine, multi-ends reeling machine and automatic reeling machine.
Real-

Thread __ A ©N/1 \
distributor A y Croissure
Tension \\-~ / ■ pulleys
pulley ---------- \*Jf
Silk

cocoons ~—- -Ciii'JjJ8>= ~

Fig, 3.3. Reeling of silk filaments from cocoons.
Single filament from a single cocoon is too thin to be used as textile material and is too tine to
be reeled individually from the cocoon. The finest silk fibre is ten times thinner than the human
hair. Hence, to get a silk of required strength and thickness, filaments from a known number of
cocoons are unwound or reeled (Fig. 3.2). Normally four Lo six. silk ends arc used for finer
denier and six to eight for coarser ones. There may be as much as 3300 R (1000 m) of filament
in one cocoon, but only about one-fifth can be reeled into a continuous filament. Hand-reeled
silk is uneven and imperfect. Hand-reeled Chinese raw silk is known as Tastllce silk or book
silk.
'Not thrown1 means untwisted silk filament. The word 'thrown' is derived from Anglo-Saxon
word, thraw that means to twist or spin. The silk filaments of this heading are gummed and
untwisted. The silk of this heading is only a reeled yarn without any twisting imparted to it. Such
type of gummed and sericin-coated silk threads are also known as haves.
Heading 5002 includes mulberry and non-mulberry silk filaments. Among mulberry, there are
mainly two types - Mulberry raw silk (commonly known as raw silk) and dupion
(mulberry) silk. Among the non-mulberry category, Tussar (or tus-sah), Eri and Muga are
some of the main silks.
Mulberry raw silk (Fig. 3.4), commonly traded as Raw Silk or While Steam Filature (grcge
in French), is the finest of all silk filaments. Mulberry raw silk is also called as domesticated
silk as the silk worm is reared indoors in a controlled environment.
Reeled raw silk is formed into a skein. There are two standard skeins, the 70 g size known as
single skein and the 125-135 g size known as double skein. The double skein is the preferred
version. The skeins are packed into books. Thirty skeins must be bundled into a book if they
are single skeins. In the case of double skeins, a book consists of 20 skeins. A book of raw silk
in skein form weighs about 2-2.5 kg. And finally, these books are packed into bales weighing
60 kg (net weight). One bale contains 22-30 books.
44
Silk

Fig. 3.4. Mulberry raw silk.

Raw Silk Testing and Grading
The testing of raw silk is based on the procedure laid down by the Tnternational Silk Association
(ISA). There is, however, some variation wifh respect to grades among the silk-producing
countries. Grading of raw silk depends on factors like winding breaks, average conditioned size,
evenness, cleanness, tenacity, elongation and cohesion. Raw silk undergoes the following
tests:
(1) Visual inspection test
(2) Winding test
(3) Size tests including maximum deviation test
(4) Evenness variation test
(5) Cleanness test
(6) Neatness test
(7) Scrigraph test (for tenacity and elongation)
(8) Cohesion test (for denicrs 34 and below)
The unit of testing and classification should be one lot containing five to ten standard weight
bales. For dupion silk, the size of a lot weighs 300kg. For raw silk, it is 600 kg.
Cleanness test is conducted to ascertain super major defects, major defects and minor defects.
Each defect carries penalty points and the difference of the total penalty points from 100 gives
the test result. All these defects are specifically mentioned in the raw silk certificates. Each of
these defects is defined below.
Super major defects: All major defects, in length or size, which are ten times larger than the
minimum size of the major defects are named super major defects.
Major defects: There are mainly five major defects. They are as follows:
1. Waste. This is a mass of tangled cocoon filaments or fibres attached to the yarn.
2. Large slugs. These are somewhat thickened places in the thread, 7 mm and above in length,
or very badly thickened places shorter than 7 mm.
3. Bad casts. These appear as abruptly thickened places in the yarn due to the cocoon
filaments not properly adhering to the raw silk yearn, or caused by feeding more than one
cocoon filament at a time.
4. Very long bwts. These are knots which have loose ends, 10mm and over, or those made by
incorrect tying of threads.
5. Heavy corkscrews. Thpsc are places in which one or more cocoon filaments are longer than
the rest, and give the appearance of a very coarse and large spiral.
45
Minor defects: The minor defects are subdivided into four, as follows:
1. .Small slugs, which are considerably thickened places in the thread from 2 mm to less thau 7
mm in length, or extremely thickened places less than 2 mm in length.
2. Long knots are knots, which have loose ends below lO it im and more than 3 mm in length.
3. Corkscrews are places in which one or more cocoon filaments are longer than the remainder,
and give the appearance of a thick spiral.
4. Long loops or loose ends are loops or split ends, 10mm and above in length when measured along
the filament.
*
a b e d \ Fig. 3.5. Defects: (a)
Waste; (h) Sln«; (c) Bad casting; (d) Split ends; (e) Large
loop. (Source: Silk Reeling and Testing Manual by
Yong-Woo 1 jCe.)
Fineness of silk filament is measured in terms of'Denier'.
Denier Weight of silk in grams x
— Length of silk filament 9000
in metres
First, categorisation is made based upon the fineness:
First category: IH D and below;
Second category: 19 to 33 D;
Third category: 34 denier and above.
And in each categoiy, the grades arc expressed in the following order:
4A, 3A, 2A, A, B - in ISA Standard;
5A, 4A, 3A, 2A, A, B, C, D in Japanese method;
6A, 5A, 4A, 3A, 2A, A, B, C, D, E, F in Chinese method.
The most commonly traded Raw Silk is 20/22 D which means 9000 m of silk filament yarn
weighs 20/22 g. Normally, a single strand of silk from a single cocoon measures 2-3 D
(approximately).
There is one coarser variety of mulberry raw silk known as mulberry Native Silk. It comes in
heavy deniers from 70 to 120.
Dupion Silk
Dopion (or dupioni) is another variety of mulberry silk filament in which double cocoons
(when two silk-worms spend their lives together) are reeled. Due to overcrowding, silkworms
crawl on to each other and start spinning cocoons jointly. These cocoons are abnormally bigger.
Dupion silk yarn is, therefore, coarser and thicker.
16
Silk
ll is graded as 'x* to 'XXJC1 in China \xxx' being tht: finest grade. The most commonly traded
dupion silk is measured 100/120D, which means 9000m of silk filaments tire reeled together to
weigh 100g.
Tabic X2. Dupion silk and grades.

Descriptio Specificatio Crade Make-up Condition Gross

n n weight (kg) weight
Dopion Silk 100/1201) XXX, Skein 60 (kg)
67
|_XX, X
Dopion Silk 200/250 D XXX, Skein 60 1 67 _____
| XX, X
Each consignment of dupion silk (and other raw silks) is accompanied by a test certificate as
explained above. The specimen certificate is shown in Fig.3.6.

CERTIFICATE FOR DOUPPION

SILK CLASSIFICATION AND Mo
CONDITIONED WEIGHT
Aiwriteont
DOUPPIO BLOSS
N SILK OMS

5-BAL <07C175a091
ES -C175D0-95

Sw*s IX-* hilaa

1^ __ CKADt'
0vni*rr DOUBLE EXTRA v
Maxfenui—Dw tutted _ S^tul Ty
_ OetttlstK-c ?5U ?c
tXn*'r stums to r: j^t
CuiKHitantiU Sua

Appcttfvfi Special
et Defaces-
Im^pnctu MI
ja

A^pau RVIft fXI't-W Mailtr 71 82

C KSli CREA Liin s 84
dt adt MY ttJjtk Tuiat se
ur Dsg MEDI Sjpeclii Pcnaf 90 91
McJfum _4- 92
roe UM Smalt Tuial as
Adhering Wci_( 97
Ct'iidilLuiiccI £kE 98
Unit Nu I Wt Na tt'l CoadilH ftfSwi 100
KJIut Kilui K- llK
Ci750» 63.38 61.14 61.42 pbi 101
C1750 61.54 60.3(1 6D.57 tCWMj 102
C1750 61.70 60.4B 0O.73
C1750 63 BS 61.64 61.92 103
Ci7£00 62.5B Sf.32 a 1.60 104
EHkl 311 06 304 B 30S Z4 IDS
Avernjitf
KinhA toe
Uruwci 107
npiMk* 108
SttCKJM] 109
Major Slut* 110
Fir-reign 111
 112 113 114 11S 11S 117 119
120 121 122
123 124 12S
127 125 131
132 133 135
137 140 143
Remark ^ *ai «1Q«J.<4U w»»tC[lt>ju«atw*LJti*j«.Ki:o«i>*>*:*
wTTi,«F.iimrani*«
Flit*.- t>UR. Z002-
i)( Iss Ul'lvS 11-11
ut Ul.*

Authdn SttfJU
^cJ lurr „
OLIitcr
*1E£EC1SOS(<WO
Fig. 3.6. Specimen classification certificate of dupion silk.
Among non-mulberry silks (also known as wild or less cultivated lci ;<i3Ki;ii4 silk species), the
following three are commercially available:
47
1. Tussah or tussar raw silk
2. Eri raw silk
3. Muga raw silk
Tussah Silk
Tussah silk filament (Fig 3.7) Is drawn from cocoons that feed on oak leaves. Tussah
(Antheraea miilitt) has mainly two varieties - water-reeled and native tussah. Unlike mulben-y
silk filaments, it is brownish in colour. Average length of tussar silk filament in a cocoon is around
800m.

Fig. 3.7. Tussah and Mulberry silk. ~'"y (Source: SERI Business Manual, Central Silk
Board, Bangalore, India)
The length of filaments is much smaller, but this ,/ variety of silk also is in much demand
because of its peculiar surface properties. It is graded 'extra, I, II. Ill', and is sold in skein
make-up.
Tabic 3.3. Tussah or Tussar silk and grades.

Descriptio Specificati Grade Make-u Condition Gross weight

n on p weight (kg) (kg)
Tussah 28/32 D Extra, Skein 60 65
i, n, in
Tussah 70/90 D Extra, Skein 60 65
I, II,

Eri and Muga are found in significant quantities in India. Eri silkworms (Phihsa-mia ricini) are
reared on castor oil plant leaves to produce a brick-red silk, popularly known as "eri" silk. The
cocoons spun by eri silkworms are open-mouthed, and hence the silk filament cannot be
continuous. Eri cocoons cannot be reeled. So, for all practical reasons, it is used for spun silk yarn
manufacturing. In fact, India is the only country, where Muga silk is commercially produced. Muga
silkworms (Antheraea assama) are found only in the Indian state of Assam and feed on som
(Machilius bombycina) and soalu (Litsaea polyanthd), producing an unusual lustrous
golden-yellow, attractive and strong silk. It is golden yellow in colour and is very expensive.
Spider silk and byssus silk are other varieties of silk. Spider silk is stronger than steel, Anaphc wild
silk is also known as African silk as it is widely found in Uganda, Nigeria and other parts of Africa.
Oaxaca wild silk and Ailanthus are known as American silk.
Heading 5002 excludes:
(a) Thrown silk (heading 5004).
Silk
(b) Atomised silk (silk powder used for health and cosmetic purposes). [It is not a textile
commodity and hence, not included under Section XI]

Invoice Requirements for Raw Silk

1. Grade of the silk (whether raw, dopion, or uissah etc.J along with a certificate
of classification or grade issued by the authorised testing agency. The testing
parameters should be as per ISA norms.
2. Denier of the silk filaments,
3. Conditioned weight,
4. Make-up, i.e., mode of packing.

(-)
5003 SILK WASTE (INCLUDING COCOONS UNSUITABLE
500300 FOR REELING, YARN WASTE AND GARNETED
STOCK).
Silk waste (including cocoons unsuitable for reeling, yarn
waste and gametcd stock).
Silk Waste
Nothing is waste in silk. Even the cocoons, which cannot be reeled for continuous strands of
filaments, or the partially reeled cocoons are further processed to pull out small inferior quality
of broken filaments. Cocoon waste includes pierced cocoons, floss or blaze (brushed from
cocoons before reeling; it is 2%-10% of the total waste of cocoons) and i'riese (the coarse and
uneven silk fibre at the beginning and end of each cocoon).The brushing waste so generated is
known as frison (French). It is also known as strata (Italian), khubs (English) and joot (Hindi),
All types of tangled yarns, broken filaments, floor waste, carding waste, cooking waste, reeling
waste, boiled-off cocoons, throwster waste (waste generated during twisting) and combing
waste are covered under this heading. In short, it covers all types of unsorted waste, which needs
further processing such as washing, spinning etc., to be reused as silk spun yarn.
Noil is a silk waste consisting of small fibres picked up after the combing process, The fabric
made out of these small fibres is relatively very cheaper.
Garnetting
Garnetting is a reverse process of recovering fibres from old fabrics. Old and used silk fabrics
are repeatedly torn and shredded till they become fibres. Used silk clothes are passed through a
series of drums having sharp porcupines as shown in Fig. 3.8. Fibres obtained by this process
are very inferior in terms of tenacity and length.
used silk
fabric;
garment

Porcupine
waste
garnetted
silk short
Fig. 3.8. Garnetting
process.
Silk Waste, Carded or Combed
Unsorted silk waste of subheading 500310 is sorted by way of carding find combing (refer
heading 5203). The silk waste undergoes complete spinning process. Silk waste is first carded.
Silk waslc is now a line web rope (untwisted) of silk fibres known as carded sliver (Fig. 3.9(a)).
Other fibres such as cotton, flax, wool, and staple fibres such as, polyester, acrylic and modified
ccllulosic fibres like viscose, bamboo (Fig 3.9b) etc., are mixed with silk waste for making blended
silk yarns and fabrics.
This fine web, further, undergoes drawing and combing. Combed sliver is bundled into a ball,
known as silk top (Fig. 3.9(c)) and is traded as such. The subheading 500390, therefore,
covers carded and combed silk waste products (prior to yarn stage) such as carded sliver,
combed stiver, tops etc.

(a) Carded sliver nHussar (b) mulberry/bamboo blended ^ silk top.

silk waste. sliver.
Fig. 3,9. Intermediate stages prior to spun yarn (subheading 500390). (Sources:
www.helIoyarn.com; www.Iookchina.com; www.gIobaItextiles.com.)
Heading 5003 does not include:
(a) Wadding (heading 3005 or 5601). [Heading 3005 covers textile articles which are laden
with medicaments. There is a specific heading 5601 for waddings made from any textile
materials. Wading is also a combed web sheet of silk fibres, hut many such layers are
superimposed on each other. Please refer heading 5601J
(b) Silk fibres of length less than 5 mm, i.e., silk dust or flock (heading 5601). [Silk powder is
different from dust, Dusl is not as superfine as powder and silk fibres below 5 mm are not
considered worth spinning, as such short fibres cannot be held together even after twisting, but
they are used for Hocking purposes. Concept of flocking is explained under heading 5907.]
(c) Silk rags, old or new (Chapter 63).
5004 SILK YARN (OTHER THAN YARN SPUN FROM SILK
WASTE) NOT PUT UP FOR RETAIL SALE.
500400 (-) Silk yarn (other than yarn spun from silk waste) not put up for
retail sale.
Thrown Silk
This heading applies to 'thrown' silk. Thrown means 'twisted'. The raw silk ofhead-ing 5002
is twisted before' weaving or knitting. Twisting of filament yarn could be 'S' type (left) or 'Z'
type (right) (Fig. 3.7). It is measured in Ipi (twist per inch) or tpm (twist per metre).
Raw silk (not thrown) of heading 5002 has natural gum (sericin) along with the filaments. This
gum has to be removed in a soap solution hot bath. Degumming results in 22%-25% weight loss.
Effectively, lOOOg of raw silk yields 700-750 g of processed fabric. Silk yarns of this heading
include twisted and degummed filaments.
Silk

Fig. 3.10. Twisting of yarns, V or 'z'.

Twist of the filament yarn affects the final surface appearance of silk fabric. Crepe yarn is a
highly twisted yarn which creates a pebble like surface of the fabric as shown in Fig. 3.11.
Tram yarn is obtained by loosely twisting two or more unthrown raw silk filaments.
Organzinc yarn is also a specially twisted yarn used for stiff and crisp organza fabric look.
The yarns of this heading may be natural, bleached, dyed or finished. The yarns of this
heading should measure less than 20,000 deeilex or less; otherwise these shall be treated as
twine or rope of heading 5607 (refer Table 2,2). Different types of twists provide variety of
yarns (as shown in Fig. 3.11) which after weaving provide a unique surface texture.
Two-ply twisted yarn
Single twisted yarn
Tram
.) lo 5
turns

No
No
twisi
No twist 60 to 85
turns (V

Crepe
jgZZ22222ZSg

twist)
2.5 to 5 turns No
twist ("z'twist)

Georgette or crepe dc
chine
70 to 75 turns (Y or '2'
twist)

Organzine
16 turns (z) of 12 to 20 turns
2 or more

SI
 41) to 45 tunili
No twist

No twist ('z' twist)

Fig. 3.11. Types of twisted 'thrown' silk yarns ('turns' moans turns per inch). (Source:
Textiles: Fiber to Fabric by Bernard 1'. Corhman, Sixth Edition.)

Table 3.4. Twisted silk yarns and grades.

Descripti Specification Grade Make-up Conditio Gross

on n weight weight
Silk tram 24/26, 3 Ply S Double Skein (k
60 ) (k
65 )
twist 300 tpra Extra-Ill
Organzine 20/22, 2 Ply Double Skein 60 65
Z6G0/S5O0tp Extra-II

Thrown silk yarns still contain natural gum (sericin) thai may be removed in order to prepare
them for yarn dyeing, or it may be done in any finishing process after the fabric is woven.
Heading 5004 excludes:
(a) Imitation catgut of silk (heading 5604). | It is a very different product. Refer heading 5604.
j
5005 YARN SPUN FROM SILK WASTE, NOT PUT UP FOR
RETAIL SALE
500500 (-) Yarn spun from silk waste, not put up for retail sale
Spun Silk Yarn
This heading covers only 'spun yarns' - spun from the silk waste of heading 5003. Silk waste
is machine-spun as well as hand-spun. Carded or combed slivers of heading 5003 are drawn
and twisted on a ring frame to form spun yarn. Noil spun yarn is exclusively made from the
combing waste. The yarn of this heading should measure 20,000 decitex or less; otherwise it
shall be treated as twine or rope of
52
Silk
heading 5607 (refer Tabic 2.2). Spun yarns obtained from noii waste are classified
separately. During spinning of silk fibres, the blending with other fibres is also possible, Silk
waste lops can be blended with other textile fibres. Therefore, in many countries, this heading
is subdivided into two subheadings at the eight-digit level as spun silk yarns:
Containing K5% or more by weight of silk waste; - Containing less than 85% by weight of silk
or silk waste.
First category covers normally 100% silk spun yarns. In the second category, blended silk yarns
are covered which arc spun from the slivers of silk waste and natural fibres and synthetic staple
fibres.
Table 3.5. Spun silk yarns and grades.

Descriptio Specification Grade r Condition Gross

n Make-u weight weight
Spun Silk 80/2 nielric Hxtra, Skein (k
50 ) (k
53 )
Yarn Count Normal,
Spun Silk 140/2 metric Kxtra, Skein 50 53
Yarn count Normal,
Silk Noil 30Nm/t — Skein 5053 53
Yarn metric count
The fineness of spun silk yarn is measured in Niu (Metric count). Metric count is a measure of
yarn expressed in number of 100 metres per kilogram.
Spun yarns of heading 5005 are also measured in 'cotton count' system.
1 count (l's) = 840 yards (single hank) per pound
If the count is 20's, it means one pound oflhe yarn has 840 x 20 yards.
Hand-Spun Silk Yarn
Apart from mill-made reeled twisted yarns and spun silk yarns, silk yarn is hand-spun also.
Many types of fancy and special silk yarns are produced by hand spinning. In India, matka
yarn is one of the famous types of hand-spun silk yarns. It is derived from mulberry pierced
cocoons. Jatam/Jatan is another hand-spun silk yarn of mulberry source. Takli yarn is
hand-drawn and hand-twisted yarn. Gicha is another popular hand-spun Tussar silk yarn. The
hand-spun yarns are coarser and thicker. Similarly, there are numerous varieties of hand-spun
silk yarns all over the world. They arc known by their local names. Japan, China and Brazil have
special hand-spun yarns for special garments.
This chart summarises all types of silk yarns with their respective classification,

Silk yarns of heading 5004 vis-a-vis heading 5005

So, there are two types of silk yarns - filament twisted yarns and spun silk yarns. Filament
twisted yarns are classified under heading 5004 and spun silk yarns under heading 5005.
The comparison of the two is tabulated in Table 3.6.

Note. Hand-spun yarns are known by different names in different countries. The names given in
this chart are prevalent in the Indian subcontinent.
Tabic 3.6. Comparison of silk yarns of headings 5004 and 5005.

Silk yarn of heading 5004 Silk yarn of heading 5005

It is a filament yarn. It is like a It is a spun yarn. It appears like
smooth twisted rod without any a rough twisted rod. The
structural variations. It is glossy and
roughness of the yarn is
smooth shining. attributed to the protruding
d alsof a th
It is a continuous unbroken filament It is continuousll yarn
b kbut
running upto a few thousand metres, is made from the broken
which has been reeled from the filaments and other silk waste.
cocoons. Silk waste has to undergo the
conventional spinning process
of carding drawing and combing
It is measured in denier. It is measured in cotton count
or metric count.

Silk yarns of this heading cannot be Silk tops made from silk waste
blended with any other natural fibres can be blended with other
or man-made staple fibres. natural or man-made fibres or
tops.

Silk Sewing or Embroidery Thread, Not Put Up for Retail Sale

Headings 5004 and 5005 also include sewing thread. There is no separate heading for sewing
thread. The expression 'sewing thread' as per Section Note 5 means multiple (folded) or cabled
yarn:
(a) Put on supports (for example, reels, tubes etc.) of a weight (including the weight of the
support) not exceeding 1000g;
Silk
(b) Dressed for use as sewing thread; and
(c) With a final V twist.
Silk embroidery or sewing thread is basically a multiple (folded) or cabled yarn. The terms, yarn
and thread are sometimes used interchangeably. However, a distinetion should be made
between the two. The chief difference between the yarn and the thread lies in the method of
twisting single yarns together. A thread has a higher twist than a yarn. Threads must have high
stability lo bending, good strength, limited elongation, minimal shrinkage and good abrasion
resistance. When the thread is used for embroidery, ii should have very smooth and glossy
surface and the twist per metre should be uniform.
Heading 5005 excludes:
fa) Imitation cat gut of silk (heading 5604). [Il is a very different product. Refer heading
5f>04, |
5006 SILK YARN AND YARN SPUN FROM SILK WASTE,
PUT UP FOR RETAIL SALE; SILK-WORM GUT.
500600 (-) Silk yarn and yarn spun from silk waste, put up for retail sale;
silk-worm gut.
Silk Yarn, Put Up For Retail Sale
The expression 'put up for retail sale' is explained in the Section Note 4(A) and is tabulated
in Table 3.7.
Table 3.7. Silk yarn, put up for retail sale.

Way in which put up Condition under which the yarn

is to be regarded as put up for
t il
On cards, reels, tubes or similar Weighing l 85g or less (including the
supports weight ofsupport)
In balls, hanks or skeins Weighing 85 g or less
In hanks or skeins comprising several Each of the smaller skeins to be a
smaller hanks oi skeins separated by uniform weight of 85 g or less
dividing threads which render them
independent one of the other
However, there are some exceptions to this rule. If the silk yarn is a single yarn, then the above
condition does not apply. Similarly, if the muitipled (folded) or cabled is unbleached, then there
is no restriction with respect to weight per unit. If the silk yarn is muitipled (folded) or cabled,
whether bleached, dyed or printed, measuring 133 decitex or less (decitex is explained on p.
20), this condition is also waived off.
Silk sewing or embroidery thread put up for retail sale is classified under this heading only.
Silk-worm Gut
Silk-worm gut (Fig. 3.12) is obtained by extracting and stretching the silk-worm glands
which are killed by dipping in citric acid, when they are ready to spin their cocoons. Gut is a thin,
tough cord made from the intestines of animals, usually sheep, and is used as a suture material
in surgery. Silk-worm gut is also very strong and silky
55
and is used as high strength fishing nets. It is a long thread, normally upto IS inches, with slight
blue-grey cast. It can easily be mistaken to a plastic monofilament. There is no significant trade
of this item, as synthetic imitation guts are equally strong and are cheaper and tailor-made.
Silk gut is best suited for the repair of the human body as it is a natural gut.

Fig. 3.12. Silk-worm gut. (Source: - www.wormspit.com)

Heading 5006 excludes:
(a) Imitation cat gut of silk (heading 5604). [It is a very different product made with
man-made polymers, Please read heading 5604 for better understanding.]
5007 WOVEN FABRICS OF SILK OR SILK WASTE.
500710 (-) Fabrics of noil silk.
500720 (-) Other fabrics, containing 85% or more by weight of silk or of
silk waste other than noil silk.
500790 (-) Other fabrics.
Noil Silk Fabrics
This heading covers woven fabrics of silk obtained from the filament yarn of heading 5004 and
spun yarn of heading 5005. Subheading 500710 is exclusively reserved for noil fabrics
obtained from noil spun yarn.

Fig, 3.13. Noil silk fabric with coarse feel (subheading 500710). (Source:
www.nurorasilk.com.)

Noil fabric has a matty surface nubby feel and low sheen. It is a bit bulky, but it has a gentle
drape. It, somewhat, resembles cotton in surface texture, and sews easily.
S.Ik
The nubby texture of noil comes from the use of very shorl fibres. Noil yarns have occasional
stubs and loose ends as may be noticed in Fig. 3.13.
A few examples:
(a) Spun silk woven fabric, 42% spun silk/58% noil silk, first, rule out Chapters 56-60.
The silk content is 100%. Subheading 500720 includes silk fabrics, containing 85% or more by
weight of silk or of silk waste other than noil silk. Therefore, this fabric should fall under
subheading 500720. But, this is not correct. 85% silk content of subheading 500720 must
not include noil silk component. So, subheading 500720 is ruled out. Fabric contains 58% of
the noil silk; it shall be deemed to have been made of one component, i.e., noil silk in terms of
Section Note 2(A). The appropriate subheading, therefore, will be 500710.
(b) Woven fabric of blended noil silk and cotton; blend ratio 52% noil silk and 48%)
cotton. The woven fabric is made from blended yarn of noil silk and cotton fibres. Noil silk
component dominates over cotton component. In terms of Section Note 2(A), the fabric will be
classified as of noil silk under subheading 500710.
Extend this example further with a slight variation in the blend ratio, i.e., 50/50 noil and cotton;
the classification takes entirely a different route. Both components arc equal, so there can be two
possible headings, i.e., either subheading 501)710 as woven fabrics of noil silk or heading
5212 as woven fabrics of cotton containing less than 85% cotton and mixed with fibres other
than man-made fibres. (Refer heading 5212 for details). Again, in terms of Section Note
2(A), heading 5212 occurs after 5007; therefore, appropriate heading will now be 5212.
Subheading 500720 is for woven fabrics of silk with silk content more than 85% (but other
than noil silk). Throughout Section XI, fabrics are broadly divided into two categories:
- Containing 85% or more by weight of a particular fibre;
Other or containing less than 85% by weight of a particular fibre.
This subheading covers maximum range of silk fabrics. Silk fabrics made from silk filaments and
silk spun yarns (other than noil) are classified under this subheading. Majority of silk fabrics are
made from twisted silk yarns (of heading 5004), such as traditional crepe, georgette, Habotai,
Paj, silk satin, silk twill etc., are classified under this subheading. Unlike fabrics of cotton,
weave, weight and colour of the fabric do not make any impact on the classification.
Woven fabrics of spun silk yarn (machine and hand-made of heading 5005) are also classified
under this subheading, provided the fabric should not contain noil silk. Spun silk fabrics arc
relatively coarse and dull as shown in Fig. 3.14.
A few examples:
(a) 90% silk, 10% metallised yarn (zari) fabric. Firstly, rule out Chapters 56 60.
By visual examination, it can be verified whether the fabric is a non-woven, a carpet, a pile or
netted or lace fabric, a coated fabric or a knitted fabric. Sample is found to be a plain, woven
fabric. Therefore, heading 5007 is confirmed. Within this heading, subheading 500790 is
ruled out, as the silk content is more than 85%. Now, the option is either subheading
500710 or 500720. How to distinguish between fabrics of noil spun yarns of subheading
500710 and other spun yarns of subheading 500720? Surface properties of the fabric are
the good indicators. Noil s i l k fabric w i l l be relatively thick, rough, dull and coarse
57
(Fig. 3.13). It is often confused with cotton khadi. However, in the instant case, the sample is
a smooth glossy surface, so it is not a silk fabric made out of noil silk. (Even if there is still
confusion, then a microscopic study of the yarn needs to be done.) So, subheading 500710 is
ruled out. Therefore, fabric under consideration is a plain weave, silk filament yarn fabric with
10% metallised (zari) yarn on one side as border and is appropriately classifiable under
subheading 500720.

Fig. 3.14. Matka spun fabric. (Source: www.bcrlinembroidery.com/ fabrics.)

(b) Spun silk Taffeta, 49% filament silk/ 51 % spun silk (other than noil). First, rule
out Chapters 56-60 as explained in the earlier example. The silk content is 100%. Taffeta
means a plain weave, tightly woven fabric. So, the appropriate classification will be under
subheading 500720.
Subheading 500790 covers woven silk fabrics containing 85% or more by weight of silk or of
silk waste including noil silk. It also covers silk fabrics containing less than 85% by weight of silk
or of silk waste other than noil silk.
A few examples:
(a) Silk fabric, 52% silk/48% cotton. First, rule out Chapters 56-60 as explained in the
earlier illustration. Silk content is less than 85%. It is not a noil silk either. So, both
subheadings 500710 and 500720 are ruled out. The appropriate subheading shall be
500790.
(b) Silk fabric consisting of 55%) spun silk and 45% noil silk. Noil silk does not dominate
over the other component, so subheading 500710 is ruled out. Silk content is 100%. But,
woven fabrics of subheading 500720 should have silk content more than 85% without noil silk.
In this case, noil silk is 45%. Therefore, the only subheading left for classification is 500790.
The goods of heading 5007 could be grey or unbleached, bleached, piece-dyed or yarn dyed
and printed. They could be in checks or stripes.
Article Numbers for Chinese Silk Fabrics and their Significance
China is the largest producer/supplier of silk fabrics. In China, silk fabrics are assigned particular
article number/quality number. In international trade, with China, silk items are normally
invoiced and sold with article numbers/quality numbers. Each article number/quality number
defines the type, description, length, width and grammage of the particular fabric, as listed in
Table 3.8,
Silk
Table 3,8. Chinese article numbers for silk fabrics with specification.

Quality no. Description Length Width Weight Composition

Article no. (yards) (inches (mom
) me/
10101 ) Crepe Georgette 45/55 45 8 100% silk
10102 1 Crepe Georgette 45/55 45 10 100% silk
10103 1 Crepe Georgette 45/55 45 12 100% silk
10107 | Crepe Georgette 45/55 36 10 100% silk
10116 | Dong Feng Gauze 45/55 36 3.5 100% silk
10118 Dong Feng Gauze 45/55 44 3.5 100% silk
10151 Silk Gauze 45/55 42 5.5 100% silk
10163 Satin Gauze 45/55 44 7.5 100% silk
10169 Checked Gauze ^45/55 36 6.5 100% silk
10182 | Silk Gauze 45/55 42 6.5 100% silk
10195 Yarn-dyed Checked 45/55 45 5.5 100% silk
Gauze
10196 Yarn-dyed Silk Gauze 45/55 45 5.5 100%sUk
10197 Colour Stripe Gauze 45/55 45 5.5 100% silk
10199 Jin Ge Gauze 45/55 44 11.5 90% silk,
10% tinsel
10251 Liang Guang Stripe 45/55 36 6.5 97% silk,
Gauze 3% tinsel
10252 Liang Guang Stripe 45/55 44 6.5 97% silk,
Gauze 3% tinsel
10501 Lu Shan Crepe Gauze 45/55 30 20.5 100% silk
11102 Paj 45/55 36 5 100% silk
11103 Paj 45/55 45 6.5 100% silk
11104 Paj 45/55 36 6.5 100% silk
11384 rpaj 45/55 42 4.5 100% silk
12476 Paj 45/55 55 4.5 100% silk
11152 Habotai 45/55 36 4 100% silk
11153 Habotai 45/55 29 12 100% silk
11155 Habotai 45/55 28 8 100% silk
Hi 58 Habotai 45/55 28 rio 100% silk
11160 Habotai 38/42 42 12 100% silk
11186 Habotai 45/55 29 16 100% silk
11205 I labotai 45/55 36 16 100% silk
11206 1 labotai 45/55 45 8.5 100% silk
11207 Habotai 45/55 36 8 100% sUk
11209 Habotai 45/55 36 10 100% silk
11210 Habotai 45/55 36 12 100% silk
11216 Habotai 45/55 45 10 100% silk
11218 I labotai 45/55 45 1-5 100% silk
11219 Habotai 45/55 45 10 100% silk
11378 Spun silk 50 36 39.5 100% silk
Table 3.8, continued

Quality Description 1 .ength Width Weight Composi

no. (yards) (inche (moinm tion
Article s) e/
11381 (tang 1 fabotai 45/55 28 27 t ) 100% silk
11556 Typewriter Ribbon 45/55 36 10.5 100% silk
Fabrics
11569 Typewriter Ribbon 45/55 42 10 100% silk
Fabrics
11573 Typewriter Ribbon 45/55 42 11.5 100% silk
Fabrics
12101 Crepe de chine 38/42 45 12 100% silk
12102 Crepe de chine 45/55 45 14 100% silk
12103 Crepe de chine 45/55 45 16 100% silk
12107 Crepe dc chine 38/42, 36 14 100% silk
45/55
12131 Crepe de chine 38/42 55 14 100% silk
12148 Crepe de chine 38/42 42 16 100% silk
12151 Crepe de chine 45/55 28 12 100% silk
12152 Crepe de chine 45/55 28 16 100% silk
12158 Crepe de chine 45/55 36 12 100% silk
12293 Crepe de chine 38/42 55 16 100% silk
12299 Crepe de chine 38/42 55 12 100% silk
12318 Spun silk taffeta 45/55 45 10 100%silk
12319 Spun silk taffeta 38/42 36 10.5 100%silk
12378 Crepe dc chine 38/42 40 14.5 100% silk
12379 Sing Sing Crepe 45/55 1 4 x 2 21 100% silk
12S58 Heavy Crepe De 38/50 44 34 100% silk
12570 Lin Lit Crepe 45/55 55 13.5 100% silk
12167 Doupion Crepe De 45/55 45 13 100% silk
12777 Crepe Georgette Silk 45/55 45 18.5 100% silk
12882 Yu Hwa Crepe 44/45 55 19.5 100% silk
12884 Tai Shan Crepe 44/45 55 16.5 100% silk
12885 Spun Silk Crepe ■ 15 100% silk
13665 Doupion silk 38/45 42 39 100%
doupion
13466 Doupion silk 38/45 42 29.5

13463 Doupion silk 45/45 45 34.5 100%

doupion
13464 Doupion silk 38/42 55 33.5 100%
doupion
13151 Silk Twill 38/42 55 14 100% silk
13384 Silk Twill 38/42 55 10 100% silk
15602 Silk Twill 38/40 42 22.5 100% silk
15603 Silk Twill 38/55 42 22 100% silk
silk
Table 3.8. continued

Quality Description Length Width Weight ---- --

no. Article (yards) (inches (momnm Composition
no. ) c/
15608 Spun Silk Twill 38/40 42 18 ) 100% silk
15609 Spun Silk Twill 38/40 42 22 100% silk
15687 Silk Twill 38/42 55 12.5 100% silk
15688 Silk Twill 38/42 40 14.5 100% silk
L5691 Silk Twill 38/42 40 16.5 100% silk
19005 Silk Twill 38/42, 36 10 100% silk
45/55
19012 Silk Twill 38/42, 45 12.5 100% silk
45/55
14101 Plain Crepe Satin 45/55 45 19 100% silk
14582 Plain Crepe Satin 45/55 36 14 100% silk
14587 Plain Crepe Satin 45/55 36 19.5 100% silk
14654 Plain Crepe Satin 45/55 45 16.5 100% silk
15663 Satin Brocade 21/25 27 5.5 100% silk
15675 Silk Twill 38/42 40 10 100% silk
15681 Silk Twill 38/42 55 12.5 100% silk
12171 Guan Lc Goffer 45/55 36 21.5 100% silk
12172 Sang Uua Crepe 45/55 14.5 * 17 100% silk
12188 Sang Hua Crepe 45/55 29 17 100% silk
12197 Xiang Dao Goffer 45/55 36 19 100% silk
12354 Yuan Yuan Crepe 45/55 36 14.5 100% silk
12355 Xie Tiao Crepe 45/55 r44 17 100% silk
12356 Shi Chun Crepe 45/55 44 15.5 100% silk
12365 Jacquard Doupion 45/55 44 13 53%
Crepe doupion,
12374 Hua Lin Crepe 45/55 44 18 100% silk
12405 Habotai Brocade 45/55 36 15 100% silk
12453 Xie Tiao Crepe 45/55 36 17 100% silk
12471 Xie Tiao Crepe 38/42 55 17.5 100% silk
12475 Zhu Guang Crepe 45/55 44 17 100% silk
12488 Zheng Chun Crepe 45/55 44 15.5 100% silk
12490 Feng Li Crepe 45/55 36 15 100% silk
12494 Feng Li Crepe 45/55 44 15 100% silk
12492 Hua Lin Crepe 45/55 44 16.5 100% silk
12495 Shi Chun Crepe 38/42 55 15.5 100% silk
12567 Feng Chun Crepe 45/55 36 12 100% silk
12568 Feng Chun Crepe 45/55 45 12 100% silk
12685 Yarn-dyed Check 45/55 36 12.5 100% silk
12686 C
Zheng Chun Crepe (45/55 36 15.5 100% silk
61
Table 3.8. continued

Quality Description Length Width Weight Compositio

no. (yards) (inche (momm n
Article s) e/
12701 Da Wei Silk 45/55 30 23.5 100% silk
13172 Hong Xia silk 45/55 29 21.5 100% silk
13309 Guan Le Goilbr 45/55 44 21 100% silk
13870 Spun Silk Hua Silk 45/55 36 11.5 45% silk,
55%spun
14162 Sang Hua Satin 45/55 29 185 100% silk
14201 Jiois Xia Satin 45/55 28 20.5 J 00% silk
14302 Wan Shot) Satin 45/55 28 19.5 100% silk
14354 B d
Sang Bo Satin 45/55 36 16.5 100%o silk
14362 Sang Bo Satin 45/55 40 16.5 100% silk
14363 Sang Bo Satin 38/42 55 16.5 100% silk
14366 Sang Bo Satin 45/55 45 16.5 100%> silk
14382 Sang Bo Satin 38/42 55 16.5 100% silk
14369 Huan Lin Satin 45/55 36 17 100% siik
14375 Huan Lin Satin 45/55 44 13.5 100% silk
14383 Huan Lin Satin 45/55 44 13.5 100% silk
14387 Sang Qing Satin 45/55 44 16 100%, silk
14663 Feng Crepe Satin 45/55 44 13.5 100%o silk
14672 Shi Crepe Satin 45/55 44 16.5 100% silk
17151 Habotai Brocade 45/55 45 15 100% silk
18157 West Lake Silk 55/57 29 21.5 100% silk
12496 SeiKa 50/55 14 30 100% silk
12295 Gin Mu Ji J3.7M 14 31 100% silk
12762 Gin Mu Ji 18.7M 14x2 34.5 100% silk
12457 GinlSho 13.7M 14x2 32 100% silk
14159 Tapestry Satin 25/35 29 38.5 100% silk
61101 Mixed shameuse 45/55 28 — 51% silk,
49%) rayon
62169 Mixed shameuse 45/55 36 — 51% silk,
49%o rayon
11372 Spun Silk 50 36 24.5 100% spun
silk
11378 Spun Silk 50 36 19.5 100% spun
silk
11380 Spun Silk 45/55 36 16 100%>
spun silk
11587 Mulberry Spun Silk 45/55 36 25 46% silk,
54%. spun
13892 Jacquard Spun Silk 45/55 45 17 iik
29% silk,
71%o spun
62 lk
Silk
Tabic 3.8. continued

Quality Description Length Width Weight Composition

no. (yards) (inches (momm
Article ) e/
12318 Spun Silk Taffeta 45/55 45 10.5 49% silk.
51% spun silk
12319 Spun Silk Taffeta 38/42 36 11 49% silk.
51% spun silk
11374 Spun Silk Taffeta 38/42 40 11 49% silk.
51% spun silk
13175 Noil Poplin 50 36 33 100% silk noil
13587 Noil Poplin 50 36 35 100% silk noil
13690 Noil Poplin 40/55 44 35 100% silk noil
13886 Noil Poplin 40/55 35 100% silk noil
12478 Doupion Silk 35/55 36 32 100% doupion
13496 Doupion Silk 40/55 44 15 37% silk,
63% doupion
13682 Spun Silk Doupion 40/55 36 27 60% spun
silk, 40%
13767 Spun Silk Doupion 40/55 44 29 doupion 58%
spun silk,
13890 Spun Noil Silk 45/55 36 29.5 42% spun
silk, 58% silk
33166 Noil Cotton Silk 40/55 36 33.5 55% noil silk,
45% cotton
63276 Silk cotton Silk 45/55 36 16 52% silk,
48% cotton
63277 Silk cotton Silk 45/55 45 16 52% silk,
48% cotton
63285 Spun Cotton Silk 40/55 36 30 5t% spun silk,
1 49% cotton
(Source: Collected from various websites and import invoices.)
There are many technical terms used in Table 3.8 such as 'momme', gauze, etc. They are
explained below.
What is 'Momme'?
Momme is an old Japanese unit of weight. The specifications of silk fabric are normally given in
terms of momme. One momme is equal to 3.75 gs which is applied to a piece of fabric
measuring 25 yard by 1.49 inches; an area of 1.036 square yards. Thus,
1 momme = 3.62 g per square yard.
Gauze
Gauze fabrics are basically very loosely woven fabrics with plain weave. Silk gauze fabrics are
used in garments and furnishings as frills and back-up translucent curtains. There is a specific
entry for the Gauze fabrics in heading 5803. The difference needs to be appreciated (Table
3.9).
63
Custom Classification oflfextttes and Textile Articles Under HSN
Table 3.9. Comparison of gauze fabrics of headings 5007 and 5803.

Silk Gauze of heading 5007 Silk Gauze of heading 5803

It is a plain weave fabric. Plain It is a leno weave fabric. (for details
weave (Fig 2.1) is one up one down refer heading 5803)
warp and weft
It is loosely woven fabric and yarns It is also loosely woven fabric, but
tend to slip at cross points when leno weave ensures that yarns don't
fabric is distorted laterally. slip at cross points
"These arc woven on ordinary looms These are made on special leno
GSM and Its Significance l
It is grams per square metre. It indicates the total consumption of silk per metre, which in turn
decides the unit price and physical characteristics, such as drape bulk etc., of the fabric.
Grammage of the silk fabric is the most important parameter for valuation. The surface
properties, such as crepe, chiffon, organza, etc., are related to the twist variations of the silk
yarn as illustrated under heading 5005.
Different Types of Silk Fabrics and Their Classification
As explained earlier, classification of silk fabrics depends on the content silk filament, silk spun
yarn or noil yarn. Silk fabrics are given different surface effects by using differentially twisted
yarns and weaving techniques. These surface effects do not influence classification. Crepe
fabrics are light, medium or heavy plain woven fabrics having 'grains' uniformly distributed
throughout the body of the fabric. As shown in Fig 3.10(a), highly twisted yarn is used to
produce this effect. In crepe, the degumming of natural scricin is done after weaving.

(a) Crepe silk. (b) Crepe georgette silk. (c) Chiffon silk.
Fig. 3.15. Silk fabrics with different surface effects.
(Note: Crepe, chiffon, georgette, satin etc., are surface effects which can be achieved on many
other fabrics made of cotton and synthetic fabrics.)
Crepe-de-chine is another variety of crepe fabric. The different types of twists of the yarn
produce different types of fabric surfaces after weaving. The yarn of this type of fabric is
composed of two untwisted single filaments, combined with a very hard S- or /-twist of 70-75
tpi (twists per inch).
Weave patterns such as plain, satin, twill, tabby etc., result in different kinds of surface
appearances of silk fabrics. Satin/twill is a silk fabric with highly lustrous
Fig. 3.16. (a) Silk brocade and (b) damask (Sources:
www.gsdye.coni/canada/chinese_brocade/html; pix.auctiva.com/pix.)
Brocade is a heavy silk fabric with elaborate pattern. This is woven in multicoloured or in
self-design on special jacquard looms. Original brocade is a silk cloth with figuring threads of
gold and silver. These fabrics have floral or figurative multicoloured patterns (Fig. 3.16(a)),
Damask is also a very similar fabric with the floral and figurative motifs. The ground may be in

surface and usually dull back, made in satin weave, Satin weave is similar
to twill weave in basic construction (refer unit 5). Tt is a very compact
structure of low twist yarns of very fine fineness.

twill weave, and the contrasting design in satin. True damasks are flat and reversible, thus
differing from brocades. It takes its name from Damascus, the capital city of Syria, (Fig.
3.16(b)).
Chiffon is elegant and sheer, with a veiy slightly rough feel to it. Chiffon (Fig. 3.15(c)) is light in
weight but strong, ft is softer and thinner than Georgette, sometimes called Crepe Chiffon.
Georgette is made like chiffon, but a two or three-ply yarn is used, Chinnon is also similar to
chiffon, but with a pronounced crimped effect.
Habotai is also known as 'China Silk\ Habotai means 'soil as down' in Japanese. It is
extremely light weight silk fabric made in plain weave and is chiefly used for linings. Pongee is
a Chinese silk fabric in tan or ecru colour and is very light in weight. Under the U.K. customs
tariff, there is a separate subheading 50072019 (at eight-digit level) for far eastern silk fabrics,
such as pongee, habutai, shantung, corah and similar far eastern fabrics, wholly of silk (not
mixed with noil or other sifk waste or with other textile materials).
This heading also includes muslins, voiles, faille, Shantung, Moire and many other varieties of
silk woven fabrics. Many silk fabrics are made diaphanous as they arc made in open weave.
Voile fine muslins, organdy etc, are such types of semi-transparent fabrics.
This chapter does not include the following goods of silk:
(a) Wadding (heading 3005 or 5601). [Heading 3005 covers textile articles which are laden
with medicaments. There is a specific heading 5601 for waddings made from any textile
materials. J
(b) Sterile silk-worm gut (heading 3006). [Sterile silk-worm guts are specifically covered uoda
heading 3006. So, in terms of Interpretative Rule 1, it will prevail over all other headings.]
65
(c) Cables, cords, twines, ropes, core spun yum. fish net twine (Chapter 56). [The products of
yarn other than fabrics such as ropes, twines etc, are exclusively covered under headings 5604
5608. irrespective of the make-up mate r ia l. J
(d) Silk yarn measuring mure than 20.000 decitex (heading 5607) [20,000 deertex is too thick
to be called as yarn, ft shall he deemed as twine. Refer Table 2.2.J
(e) Chenille yarn. "imped yarn and loop wale yarn (beading 5606).(These are special yarns,
exclusively covered under heading 5606. They should not he confused with regular yarns of this
heading-1
(f) Carpets (Chapter 57).
(g) Specially woven fabrics such as velvet, velveteen, narrow woven tapes ofsilk. pile fabrics
(Chapter 58). [This is a very important exclusion from classification point of view. It must be
borne in mind that fabrics of this chapter are not specially woven fabrics; they are woven on
ordinary looms which include dobby and jaequard also, but woven pile or loop fabrics arc woven
on specially constructed looms, and such fabrics are provided with separate classification under
headings 5801 5806.]
(h) Silk dust and flock (heading 5601).
(i) Coated, laminated and impregnated fabrics (Chapter 59).
(j) Knitted fabrics of all types (Chapter 60).
(k) Worn clothings, rags-old or new (Chapter 63).
(I) Silk-worm gut fitted with hooks or made up into fishing lines (heading 9507).
Guidelines for Classification of Silk Fabrics
1. Noil silk woven fabrics are not clubbed with olher silk fabrics. It is provided with an exclusive
subheading 500710. Noil, as explained above, is a short silk fibre waste generated after the
combing o f s i l k waste.
2. Heading 5007 does not include non-woven materials of Chapter 56.
3. Heading 5007 does not include silk carpets and other floor coverings. All carpets fall under
Chapter 57.
4. Specially woven silk fabrics such as pile, net, gauze (leno weave) and lace fabrics ofsilk of
Chapter 58 should not be confused with the woven fabrics of this chapter.
5. Impregnated, coated, covered or laminated silk fabrics and silk articles of a kind suitable for
industrial use are excluded from heading 5007, as there is a specific Chapter 59 for such
types of goods.
6. Knitted silk fabrics fall under Chapter 60 only.
7. Main factor, deciding the subheading of heading 5007, is the silk content for which goods
must be tested.
8. Unlike other normal woven fabrics of cotton, wool and man-made fibres, there is no specific
subheading for fabrics of yarns of different colours.
What is Art Silk?
The term art silk is used cxtensiveiy in the textile industry. It should not be confused with natural
silk. Art silk is essenlially an artificial silk. The filament rayon is as shiny as silk and the fabric
made out of filament rayon is known as art silk fabric. There are two types of rayon filaments
that are used in art silk - viscose filament rayon and Bambergcupt ammonium rayon. The
cuprammonium rayon is almost as expensive as
Silk
silk. Sometimes, silk filament yarn is used along with euprammonium rayon. However, the
fabric made out of viscose rayon is a cheaper version of silk fabric, and is usually classified in
headings of Chapters 54 or 55. Such fabrics have poor dimensional stability with respect to
shrinkage and structural stability. Many a times, silk fabrics are 'adulterated" with the art silk
yarn as common man is not able to make distinction between the real silk and art silk. Pure silk
is used in warp, and art silk is used in weft.
Testing of Silk Fabric
Visual, feel and burning tests are often used to identify silk from the other textiles. For visual
and feel testing, expertise and experience is required. However, burning test is easy to
perform. Burning can identify art silk/real silk. Art silk (cotton) smells like burning paper and
real silk smells like hair. However, it is difficult to identify between wool and silk as both smell
like burnt hair, but with a degree of difference. Wool smells more pungent. Feel test is another
non-ehcmical lest to identify between wool and silk. Jn case of further doubts, microscopic test
is used.
UNIT IV (CHAPTER 51)
Wool, Fine or Coarse Animal Hair, Horsehair
Yarn and Woven Fabrics
Wool provides the nature's warmth to mankind. Wool has a long history - almost parallel to the
history of civilisation. The fi nest wool comes from merino sheep. Australia is known as the world's
merino breeding bowl. Australia, America and New Zealand are the major producers of wool.
Unit IV corresponds to Chapter 51 of the Harmonized Commodity Description and
Coding System.
Chapter Note
(a) ' Wool' means the natural fibre grown by sheep or lamb. Wool from merino sheep (Fig. 4.1(a))
is considered the best.
(b) 'Fine animal hair 'means (he hair of alpaca (Fig. 4.1 (c)), llama, vicuna, camel (in-chiding
dromedary), yak, Angora, Tibetan, Kashmir or similar goats (Fig. 4.1(h)) (but not common
goats), rabbit (including Angora rabbit), hare, beaver, nutria or musk-rat.
(c) 'Coarse animal hair 'means the hair of animals not mentioned above, excluding
brush-making hair and bristles (heading 0502) and horsehair (heading OS 11).

(a) Merino sheep. (b) Angora goat. (c) Alpaca.

Fig. 4.1. Animals with long fine hairs. (Sources: www.ansi.okstate.edu;
www.hoglezoo.org; www.pikespeakphoto.com.)
This chapter covers animal hairs which are suitable as textile fibres except human hair or articles
of human hair (headings 0501, 6703 or 6704 and subheading 591140).
Wool is the major hair fibre and therefore, it is given main importance in this chapter. The next
heading is 'fine animal hair'. The expression Lfrne' is not defined in terms of any hair fineness.
Instead, it is related with the source of origin. Wool and specialty hair fibres (except of common
goats) are fine animal hair fibres irrespective of thickness of the hair. There are two types of
camels Lhe one-humped camel (Lhc Arabian camel or Dromedary) and the two-humped came!
(the Baclrian camel). The Arabian camels arc found in the very hot deserts of North Africa and
the Middle East. Bactrian camels arc found in the rocky deserts and steppes of Asia thai get very
hot and very cold. Likewise, coarse animal hair is also linked with its source of origin rather
than hair thickness. Horsehair is excluded from this chapter (heading 0511), but horsehair yarn
and fabrics are specifically covered under headings 5110 and 5113, respectively. Animal hairs
are categorised into three main groups, as shown in Chart 4.1.
 -tT«i~ 1 1
Fibres H Wool Dormedury Misti

Alpaca tLlama Huarizo

Camel
Family
Yak Viucuua Camel

1
Cashmere Mohair Qivuit
(Angora (Musk Ox)
il Specialty | Gout
Hair Hair Fibres Family
Cashgora Tibetan

1
Rabbit Reaver Hare
Angora
Fur Fibres
Mink Chinchilla Nutria

Other Hair |
Fib res

Animal huir fibres.

This chapter grows progressively. The only aberration is an exclusive heading for garnetled
wool. Tt starts with raw wool and ends with the final product, i.e., fabrics of wool, woollen or
worsted. First, the range and scope of raw wool is explained in terms of classification of fleece
and grades. Significance of garnetted wool is also explained. The process sequence of woollen
and worsted spinning is shown graphically. Yarn measuring systems of wool are explained.
Special emphasis is given to highlight the difference between the woollen and worsted fabric.
Commonly traded fabrics of wool such as billiards cloth. Melton, tweed etc., are explained
picLorially. Role of International Wool Testing Organisation (1WTO) in standardising the testing
methods of wool and its articles is also emphasized.
5101 WOOL NOT CARDED OR COMBED
(510110) (-) Greasy, including fleece-washed wool
510111 (- -) Shorn wool
510119 (--) Other
(5HH20) (-) Degreased, not
510121 (- -) Shorn wool
510129 (--) Other
510130 (-) Carbonized wool

Raw Woo

'Not carded or combed1 means wool in raw state. Raw wool means wool fibre with other
extraneous vegetable matter and alkali-insoluble substances, mineral matter, wool waxes,
suint and moisture, Suint is a natural water-soluble impurity present in wool and some other
animal fibres, secreted from the sweat gland attached to the follicle. It includes the following:
Greasy wool
Slipe wool including dead wool - wool scoured, carbonized, washed or solvent degreased
Greasy Wool
Shorn means 'sheared'. Fleece means the coat of an animal. Shorn wool from sheep contains a
lot of body oil, vegetable matter and other foreign particles. Wool at this stage is really very greasy
and dirty, and is like a tangled mass of hairs, normally yellowish in colour (Fig. 4.2(a)). Fleece
sheared from a very tender and young sheep is called lamb's wool. Il is the first growth of the
hair, and it is very sofl and light. Because of its immaturity, it is weak in tensile strength.
Hogget (hogg or teg) wool comes from sheep, 12-14 months old, that have not been
previously shorn. Any fleece clipped after the first shearing is called wether wool. Shorn wool
is classified under subheading 510111.
Slipe
Wool removed from animals that have been slaughtered for meat is referred to as slipe or
pulled wool or skin wool and is classified under subheading 510119. First, a chemical (a
lime/sodium sulphide preparation) is applied to the fleshy side of the skin to release the wool,
which subsequently is removed mechanically. Dead wool is different from pulled wool as it is
recovered from the accidentally killed or naturally killed wool; it is still inferior to pulled wool.
Slipe differs from shorn wool, in that each fibre of slipe has its bulbous root still attached to it.
The differences between the shorn wrool and pulled wool are highlighted in Table 4. ].
Table 4.1. Comparison of shorn wool (subheadings 510111 and 510121) and slipe or
pulled wool (subheadings 510119 and 510129).

Shorn wool or sheared wool Slipe or pulled wool

These are hairs of live sheep/lamb. These are hairs of slaughtered
sheep/lamb
It is the main source of wool It constitutes approximately 5% of
production. world wool production.
70
"Wool, Fine or Coarse Animal Hair, Horsehair Yarn and Woven Fabrics
Table 4.1. continued

Shorn wool or sheared wool Slipe or pulled wool

These are laden with dirt, dust, These are generally higher yielding
vegetable matters and sheep body as the skins receive a thorough
oil and on cleaning (scouring) there washing immediately after removal
is a substantial weight loss (uplo from the animal, much of the suint
40-45%). and dirt gets washed from the wool
Fibre or hair length varies among Fibre or hair length is more
similar age and growth sheep and consistent because without shearing,
shearing methods and experience there are no second cuts.
No chemical treatment is imparted. Residues of the chemical mix
Only mechanical shearing is done. contaminate the wool.
These are very supple and shining. These are comparatively inferior in
More useful for garments. lustre and are less elastic. More
f lf
However, it must be mentioned that sheep/lamb t laden with wool whether or not split,
skins,
shall remain classified under heading 4102 or 4301.
Scoured and Degreased Wool
Wool needs to be cleaned from body oil, vegetable and other foreign particles. The first step is
degreasing. The fleece is washed in a light soapy and alkaline solution so that the natural
body oil of sheep is removed. This is also known as scouring. A product of wool grease (wax.)
is recovered during scouring, known as lanolin (specifically classified under heading 1505)
and is used in cosmetics, ointments and a range of other products. A fleece of 8 pounds gets
reduced to 4-6 pounds during scouring. Scoured wool is stili pale yellow and light greyish in
patches (Fig 4.2(b)).

(a) Greasy wool. (b) Scoured wool.

Fig. 4.2. Raw wool (greasy fleece and scoured wool), heading 5101.
If the wool is still not free from vegetable impurities, then it is acid-washed, mainly in very dilute
sulfuric acid, so that the vegetable matters are destroyed or dissolved. This process is called
carbonisation. Sometimes, wool is frozen to remove grease as in frozen state grease becomes
brittle. Another method of cleaning the greasy wool is by solvent treatment.
This heading also includes the coloured or dyed wool hairs that arc not carded or combed. Tt is
press packed into bales for transportation and trading. A conventional bale of undumped (not
compressed) wool measures 0.75 m x 0.75 m x 1,25 m and weighs between 110 and 204 kg.
Raw Wool Grading
Grading of raw wool does not influence classification upto six-digit level. Rut, many countries
adopt differential tariff rates and classification at eight or ten digit levels based upon the
fineness of wool in terms of counts or microns, finer the wool, costlier it is. Merino wool is
considered the best, 'flic diameter of the wool fibre ranges from 8 to 70 microns, as shown in
Tabic 4.2. Raw wool below 22 microns is considered as fine quality wool.
Table 4.2. Classification and grading of wool.

Type of Wool American or Blood English spinning or Micron

Grade count grade (range in
average fibre
diameter)
Fine Fine Finer than 80s Under 17.7
Fine Fine 80s 17.7-19.0
Fine Fine 70s 19.1 20.5
Fine Fine 64 s 20.6-22.0
Medium Vz blood 62 s 22.1-23.4
Medium Vi blood 60 s 23.5-24.8
Medium 3/8 blood 58s 24.9- 26.3
Medium 3/8 blood 56 s 26.4-27.7
Medium % blood 54 s 27.8 29.2
1
Medium , blood 50s 29.3 30.9
Coarse Low V* blood 48 s 31.0-32.6
Coarse Low V* blood 46 s 32.7 34.3
Coarse Common 44 s 34.4-36.1
Vciy coarse Braid 40 s 36.2-38.0
Very coarse Braid 36 s 38.1-40.1
Vejy coarse Braid Coarser than 36 s Over 40.2
(Source : Wool Grades Guide B-409, by Clay P. Mathis, Cooperation Extension Service, College of
Agriculture and Home Economics, New Mexico State University;
www.caha.nmsu.edu.)
American system of wool grading depends upon the purity of merino breed in terms of merino
blood. The blood system of grading is outdated now.
The micron system most accurately measures the average diameter of the wool fibre,
One micron = 1/25400 inch
This system is the most preferred and reliable among all systems of wool grading. Aii-fiow
method is used for measuring the Mean Fibre Diameter of a sample of wool. A test sample is
compressed to a hxed volume and a current of air is passed through it. The rate of flow is then
adjusted so that the pressure drop across the sample equals a pre-determined value. The rate
of flow is an indicator of the mean fibre diameter of the wool in (he sample. The instrument is
calibrated to standard wool tops of known fineness.
Raw Wool Invoicing
The following information is desirable (United Slates Customs Treasury Service Document,
dated March 1987) on a raw wool invoice:
1. Condition, that is, whether in the grease, washed, pulled, scoured, carbonised, willowed,
hand-shaven or beaten;
2. Whether free from vegetable matter, that is, practically free, slightly burry, medium hurry
or heavy hurry;
3. Whether in the fleece, skirted, matchings or sorted:
4. Length, that is, whether super combing or ordinary combing;
5. Country of origin - if possible, location of production;
6. Net weight - in the condition in which it is shipped and the shippers* estimate of the clean
yield of each lot by weight or by percentage,
Raw Wool Testing
Like raw silk, grading and testing of raw wool is an elaborate exercise. In international trade,
raw wool shipments are always backed up by an IWTO Test Certificate in the standard format
as shown in Fig, 4.3. IWTO has licensed laboratories in wool producing countries. Uniform
testing procedures are adopted in these laboratories. IWTO certificates have wide acceptance
in the wool trade. Australian Wool Testing Authority Limited (AWTA) - an IWTO licensed
laboratory, issues test certificates for raw wool and other wool products. Web site
www.awta.com.au is very helpful in understanding the complete mechanism of wool testing.
The following tests are undertaken to assess the quality of wool:

wfmMu
(0
Fig. 4.3, Specimen of an IWTO test certificate.
J. Mean fibre diameter test by (LASERSCAN method);
2, Vegetable matter ash content and resultant wool base calculations;
3, Staple length, length variations and strength test;
73
4. Colour test;
5. Noil yield test: and
6. Scouring loss test. Hcadiny 5101 excludes:

(a) Raw hides and skins, whether or not split, including sheepskins in the wool (heading
4102 or 4301). [Obviously, these arc not textile materials, and hence are excluded from this
heading]
(b) Wool waste (heading 51(13) or gametted stock of wool (heading 51(14), [Wool waste is
the process waste generated during yarn making. It is classified in the subsequent headings ns
the tari It headings move progressively from raw material to finished goods.]
(c) Combed wool in fragments (heading 5105).
5102 FINE OR COARSE ANIMAL HAIR, NOT CARDED OR
COMBED.
510210 (-) Fine animal hair.
510220 (-) Coarse animal hair,
Many hair fibres possess qualities similar to those of wool. These fihres arc produced In
comparatively small quantities, but they have an important place in the textile industry,
particularly in rich, special clothing items.
Among all these fibres, two need special mention - Mohair and Angora rabbit fur. Mohair is taken
from the Angora goat. Main producers of mohair are America, South Africa and Turkey.
Mohair
Most of the properties of mohair are similar to those of wool. Table 4.3 shows the classification of
the fleece and grading of mohair hair. Mohair is a very slippery fibre with high lustre, ft is difficult
to spin it as it has very smooth surface and is comparatively shorter than wool. It does not allow
dust and dirt to settle on it. Neither does it lose its dimensional stability. Because of these
properties, mohair is preferred over wool in carpet making. Mohair is also used for high quality
suitings, but is often mixed with merino wool.
Table 4.3. Classification and grading of mohair.

Current trade terminology Grade of mohair Micron system

No. 1 Kid Finer than 40 s Under 23.01
No. 1 Kid 40 s 23.01-25
No. 1 Kid 36 s 25.01-27
No. 2 Kid 32 s 27.01-29
No. 2 Kid Ws 29.01-3)
No. 1 Grown and Yearling 28 s 31.01-33
No. 1 Grown and Yearling 26 s 33.01-35
No. 2 Grown 24 s 35.01-37
No. 2 Grown 22 s 37.01-39
No. 3 Grown 20 s 39.01-41
No. 3 Grown Us 41.01 43
No. 3 Grown Coarser than ISs Over 43.01
(Source: www.textildinks.com; Copyrights - Rosemary Brock.)
74
Angora rabbit fur
Angara rabbit fur is a long, fine, silky, white hair. It is as smooth as silk. In fact, all fibre furs are
very smooth and ate normally used in knitted products. Angora rabbit fur is very fine (10 13
microns) and too hard to spin. It is normally blended with nylon and wool. These furs are used
in knitting, in such a way that the knitted fabric appears furry on the outer surface. Grading of
Angora rabbit fur is based on the length of the fiir rather than on the fineness of the fur, as
shown in Tabic 4.4. Higher the fur length, better the grade is.
Table 4.4. Grading of Angora rabbit fur.

Grade 1 Clean, free of felting >60mm long

Grade 2 Clean, Tree of felting <60mm long but >30mm
Grade 3 Clean, felted, second cut <30mm long
Grade 4 All dirty Short fibres
(Source: Angora Rabbits in New Zealand, by Jen Longshaw, www.naturcofanimals.com.)
Alpaca
Fleeces of Alpaca are separated into those less than 1-year-old cria (baby), tut (1-2 years old)
and adult, and sorted into (a) premier fleece (back, side, part of shoulder and rump), (b) neck,
(c) oddments (apron, belly and legs) or (d) pieces (head, shankings, tail and other extreme
hairy pieces) within each colour and age category. There arc six grades of alpaca fibres, as
shown in Table 4.5.
Table 4,5. Grading of alpaca fibres.

Grade I Royal Baby (RB) <20 microns

Grade 2 Baby (B) 20.0-22.9 microns
Grade 3 Super fine (SF) 23.0-25,9 microns
Grade 4 Medium (M) 26.0-28.9 microns
Grade 5 Coarse (C) 29.0-31.9 microns
Grade 6 Robust (R) 32.0-35 microns
(Source: www.wakefieldalpacas.com.)
Cashmere
Cashmere fibre comes from the fleece of the Cashmere (or Kashmir) goat, which is found in
the Himalayan Mountains. The softest fibres are 1.5-3.5 inches and the coarser fibres are from
2-5 inches long (Source: www.cashmere.org). It is one of the expensive and luxurious fibres.
Came! Hair
Came! hair is available in desert countries. Two-humped Bactrian camel produced the best
camel hair fibre. It is smooth and shining. In textile industry camel hair is divided into three
grades. Grade 1 is a short staple (or noil), true camel hair of 30-90 mm in length. Grade 2
ranges from 40-125 mm and Grade 3 upto 380 mm. Grade 3 camel
75
hair has no value for apparel manufacture; it is suitable only in cordage and for low-quality rugs
(Source: www.britannica.com).
Other fine hairs of animals such as llama (refer www.llama.co.uk: www. albino-black sheep,
com), vicuna, yak, hare, beaver, nutria or musk-rat, are produced in very small quantities. Most
of these hairs are of very short length and arc normally used in wig making and doll making.
Coarse animal hairs such as of common goat, horse etc., are rarely used for apparel purposes.
These arc generally used in the manufacture of felts, carpels and mattresses. Cow hair is
sometimes mixed with low-grade wool for carpet and blanket making. Horsehair serves as a
filling or stuffing material for mattresses. This heading includes unbleached, bleached dyed or
coloured fine animal hairs also.
Heading 5102 excludes:
(a) Human hair (heading 0501). [Human hair is not spinnable. li is. therefore, not considered a
textile fibre.]
(b) Raw hides and skins, and raw fur skins (headings 4101—1103 or 4301). f Obviously, these
are not textile materials, and hence are excluded from this heading.]
(c) Fine or coarse animal hair waste (heading 5104).
(d) Garnelted stock of fine or coarse animal hair (heading 5104). [Wool waste is the process
waste generated during yarn making. It is classified in ihe subsequent headings as the tariff
headings move progressively from the raw materials to the finished goods.]
(e) l:ine or coarse animal hair, carded or combed (heading 5105).
(f) fine or coarse animal hair prepared for use in making wigs or the like (heading 6703).
[Animal hairs are laid in shape for specific use in making wigs. Such preparations are excluded
from textiles.]
5103 WASTE OF WOOL OR OF FINE OR COARSE ANIMAL
HAIR, INCLUDING YARN WASTE, BUT EXCLUDING GARNETTED STOCK.
510310 (-) Noils of wool or of fine animal hair.
510320 (-) Other waste of wool or of fine animal hair.
510330 (-) Waste of coarse animal hair.
Waste of Wool
Raw wool, like cotton, is carded and/or combed to be converted into a spun yarn. During carding
and combing, a lot of waste is generated which consists of short hairs. This carded/combed
waste of wool is known as noil. This includes even coloured/dyed and bleached carded waste.
During the other spinning and weaving operations, other kinds of wastes are also generated such
as tangled yarns, knotted yarns, broken yarns, and uneven dyed yarns and bleached yarns.
Heading 5103 excludes:
(a) Horsehair waste (heading 0503). Horsehair waste remains classified under heading 0503 as
it is not suitable for textile articles
(b) Wadding (a fine web sheet of fibres), under heading 5601; if medicated, under heading
3005.
(c) Waste of wool and animal hairs (which are basically protein fibres) used as fertilizers (Chapter
31).
76
Wool, Fine or Course Animal Hair, i lorsehair Yarn and Woven Fabrics
(d) Garnetted stock of wool or fine or coarse animal hair (heading the 5104). Normally
garnetted stuck of all fibres is clubbed with waste fibres or yarns, but in the case of wool, it is not
so. Garnetted wool is still reusable without very significant loss of fibre properties. For derails,
read next heading.
(c) Carded or combed waste of wool or fine <u coarse animal hair (heading 5105).
(f) Wool dust or flock, i.e., small fibrous mass of wool (heading 5601). Wool fibre waste below
5 mm is not considered spinnable and is treated as fibre dust or floek.
5104 GARNETTED STOCK OF WOOL OR OF FINE OR
COARSE ANIMAL HAIR.
510400 (-) Garnetted stock of woo! or fine animal hair.
Garnetted Wool
The process of gametting is explained in Unit HI under heading 5003. It is a reverse process in
which the fabrics are torn apart repeatedly to get back wool fibres, known as reworked wool
or reclaimed wool or garnetted wool. Wool fabrics can be made from new or from reclaimed
wool, but one cannot tell by the appearance of the fabric whether the woo! is new or used. That
is why, in international trade, if the fabric is made of recycled wool, the labelling must mention
the same. The garnetted wool is poor in quality and yarns spun from such poor quality wool hairs
are referred to as shoddy. Shoddy does not necessarily mean inferior, especially in the case of
wool.
Garnetted wool is also called as salvaged wool or remanul'actured wool. This wool is mixed
with the 'new' wool or 'virgin1 wool for best results. The garnetted wool loses some warmth,
softness of texture and resiliency. But, it is still good quality wool. A good quality of recycled wool
makes a more durable and serviceable fabric than the one made from low quality new wool. The
wool Bureau Inc. has given two symbols; one for pure wool products and the other for recycled or
mixed products as shown in Fig. 4.4.
Mungo, another variety of garnetted stock of subheading 510400, is pulled from used rags
which have a more solid structure. Mungo wool fibres are short and tangled fibres. Non-woven
wool felts and felted woven fabric rags are difficult to be garnetted. Yarns may contain more
twists and curts.
Heading 5104 excludes:
(a) Wadding (a fine web sheet of fibres) under heading 5601; if medicated, under heading
3005.
(b) Carded or combed garnetted stock of fine or coarse animal hair (heading 5105).
(c) Used or new rags (heading 6310). [All kinds of fabric or garment rags are exclusively
covered under heading 6310 in terms of Interpretative Rule 1 specific entry prevail.]
5105 WOOL AND FINE OR COARSE ANIMAL HAIR,
CARDED OR COMBED (INCLUDING COMBED WOOL
IN FRAGMENTS)
510510 (-) Carded wool.
(510520) (-) Wool tops and other combed wool.
510521 (- -) Combed wool in fragments.
510529 (--) Other.
5 10530 (-) Fine animal hair, carded or combed,
510540 (-) Coarse animal hair, carded or combed.
77
Fig. 4.4. Woolmark for pure wool and Blendmark for blended recycled wool.
Carded Wool
Raw wool (heading 5101), fine or coarse animal hair (heading 5102), waste of wool and of fine
or coarse animal hair (heading 5103) and recycled wool (heading 5104)
are an entangled mass of fibres, dyed or undyed, which needs to be converted into yarn. The
first step is opening of the raw wool bales, and in the case of mixing of two different kinds of fibres,
the mixing of fibres is done in big blowers. Figure 4.6(a) shows the process sequence of carded
wool till the spinning stage. Sometimes, new or virgin wool is also mixed with reworked wool.
These blown fibres are pressed into a thick fibre sheet, which is fed into the carding machine (Fig.
4.5).
Wool Carding Machine

Fig. 4.5. Carding machine.

(Source: Drawn by William Ralir, Sammanmh High School, Bcllevue, WA,
www.invention.smithsonian.org.)
The sheet comes out from this machine in the form of a fine web. This web sheet is passed
through a small loop to be condensed into a carded sliver. Sometimes, the carded webs are rolled
into loose ropes. These loose ropes are wound onto bobbins. These bobbins are straightway used
for making 'woollen products' (which is explained in detail in the subsequent headings).
Combed Wool
Fig. 4.6(b) shows the process sequence of combed wool till the spinning stage. The carded wool
is put through gilling operation first. The gilling process removes the shorter fibres and
straightens the carded sliver further. Combing is the next important stage in fibre processing and
is only resorted when very fine quality of yarn is required.
In the case of wool, it is invariably required to get 'worsted' yarn (which is explained in detail in the
subsequent headings). Combing not only straightens the fibre further, but also removes all the short
fibres referred to as noil, as explained earlier (heading 5103). The combed sliver is wound into a ball,
known as wool top (Fig 4.7(c)).
)f Scouri Blendi Oiling Cardi
y*
ng ng/ ng
Raw Mixin
wool g

Carded wool -\ Drawi

Yarn W Spinnin ng
g

f Raw wool Scouri

j—► ng Drying
or w Caruuig
V u
Oiling Drying

GHUng GiUing

+ i
Combing Combing

™K Spinni Drawi Gilling

ng ng
Combed
Wool Yarn
Fig. 4.6. (a) Carded wool and (b) Combed wool.
There are two alternative processes for combing; in one case, the carded web sliver is combed
through a comber machine; in the other method, wool is first oiled and gilled (a process in which the
wool fibres are opened and straightened in a gilling machine), and the gilled wool is fed in to the comber
to get combed wool.
Carded wool sliver can easily be distinguished from combed wool sliver, as may be seen in Fig 4.7. The
orientation of fibres within the sliver is less in carded wool

(a) Cara wooi; (t>) combed wool; and (c) Wool tops. Fig 4.7
carded and combed
wool slivers wool tops
sliver. The slivers of carded and combed wool are wrapped around and are sold and traded as
wool tops. These wool tops are often blended with natural silk tops and man-made staple fibres.
Combed Wool in Fragments
After leaving the combing machine, the combed sliver is stretched and fragmented into small,
irregular fragments, which are packed into bales. The product is of short fibre length (average
fibre length less than 45 mm) and is suitable for only woollen or cotton spinning, but not for
worsted spinning. In appearance, it resembles fluffy scoured wool with no vegetable material
evident. It is also known as combed wool in bulk, scoured deburred wool or open tops.
This heading, in short, covers all intermediate products of wool and other fine or coarse animal
hairs which exist prior to yarn stage.
Heading 5105 excludes:
(a) Wadding (a fine web sheet of fibre) under heading 5601; if medicated, under heading
3005.
(b) Wool prepared for use in making wigs or the like (heading 6703). [Animal hairs are laid in
shape for specific use in making wigs. Such preparations are excluded from textiles.]
5106 YARN OF CARDED WOOL; NOT PUT UP FOR RETAIL
SALE.
510610 (-) Containing 85% or more by weight of wool.
510620 (-) Containing less than 85% by weight of wool.
The British book, The Woollen Industry, by Brearly and Iredale, says,
The basic fiber used for both woollen and worsted goods is wool, but in worsted yarns the fibers have
been laid parallel to each other during manufacture giving the yarn (and the ultimate fabric) a neat,
smooth appearance, whereas yarns in which the fibers are crossed in all directions, and are not parallel,
and therefore have a rough whiskery appearance are woollen.
There are two systems of yarn spinning in wool, known as woollen system and worsted system,
as mentioned earlier. It is very important to understand these systems in order to arrive at a
correct classification. In simple terms, the yarn made from carded wool (including combed wool
in fragments) is woollen yarn and the yarn made from combed wool (other than combed wool in
fragments) is worsted yarn.
Woollen vis-a-vis Worsted Yarns
Table 4.6. Woollen and worsted yarn - a comparison.

Woollen yarn Worsted yarn

Process sequence is much simpler as Process sequence is shown in Fig.

shown in Fig. 4.5(a). 4.5(b); it involves additional process
ofgilling and combing.
It is bulkier and coarse yarn. It is super-fine tightly spun yarn;
light yarn
Used in blankets, blazers and other Used in fine suitings.
thick varieties of wool fabrics.
80
 Wool, Fine or Coarse Animal Hair, Horsehair Yarn and Woven Fabrics
Woollen yarn has two separate yarn measurement systems:
1. Cut system or Philadelphia system

Table 4.6. continued

2. American run or New England

Cut system is used mainly in Philadelphia and it is symbolised as Nac. One nac means that 300
yards of woollen yarn should weigh 1 pound. In the American run system, one pound of woollen
yarn should weigh 1600 yards and it is denoted as Nar.
Worsted yarn is measured in worsted count.
1 worsted count = 560 yards of worsted yarn in one pound.
60s worsted count means a worsted yarn of length 60 x 560 yards=33,600 yards should weigh
one pound. 2/60 s worsted count means two-ply yarns of 60 s count single yarns plied and
twisted together. Worsted count is shown as NeW also.
Yarns of carded wool or woollen yarns are spun from relatively short to medium length of fibre.
These yarns are normally used for the manufacturing of blankets, carpets, flannels, felts and
low quality wool apparels. This heading also covers yarns of carded wool derived from the
combed fragments of wool, as discussed in heading 5105.
5107 YARN OF COMBED WOOL NOT PUT UP FOR RETAIL
SALE.
510710 (-) Containing 85% or more by weight of wool.
510720 (-) Containing less than 85% by weight of wool.
The yarns of wool made from superfine-combed wool are known as worsted yarns.
Traditionally, the term worsted yarn is still reserved for 100% wool yarns. Worsted wool yarns
come in blends also. Wool fibres are mixed with man-made staple fibres and other natural fibres
like cotton and linen.
Most of the worsted yarns are twisted (or folded) together to form a compound thread
composed of two or more singles. Twisting and count ultimately decide the end use of yarn, that
in turn decides the final appearance of the fabric. Worsted yarns can be used for weaving,
knitting and hosiery. In each case, there is some difference in the amount of twist or the style
of twist.
81
Worsted weaving yarns are folded yarns in which folding twist is equal to the spinning twist
of individual single yarns. The yarn so produced is strong and elastic enough for weaving
purpose. However, weaving yarns for suiting and shirting differ in terms of fineness and weight.
Twist parameters are nowadays experimented frequently to create new patterns and effects.
For example, to produce Gabardine effect, the folding twist should be equal to the spinning
twist plus one.
Worsted knitted yarns are folded yarns in which the twist is normally half the hosiery yarn.
And, it could also be two-ply or multiply yarn, depending upon the end use. The inherent
elasticity of the wool fibre assists the loop formation, hence it is preferred in knitting.
Worsted hosiery yarns are yarns in which the folding twist is normally half the spinning twist.
In simple terms, it is made up of two single yarns of medium or fine count with, let us say, 16
rums with Z twist, and these two single yarns are twisted 8 turns with S twist (refer Fig. 3.9 for
S twist or Z twist). The term hosiery in its broadest sense embraces all knitted goods, but it is
normally used for knitted coverings for legs and feet, including stockings and tights. Hosiery
goods are tightly knit products, and therefore the wool yarns used for this purpose are normally
worsted of 100% wool or blended.
The use of colours in worsted yarn manufacture gives rise to a wide range of yarns, the names
of which are often confused. Some of the most common types are described here. Solid
shades apply to those yarns in which all the fibres are of the same colour. This is achieved
either by fibre dyeing or yarn dyeing. Mixture shades apply to those yarns where the
individual single yarn is of one colour and the second single yarn meant for folding is of different
colours. Melange shades are made by blending multi-coloured fibres.
In the case of blended yarns of wool, classification is somewhat complicated, as explained in a
few examples below:
(a) Wool/cashmere blended yarn of 80s count with blend ratio of 70:30. 80s
count itself indicates that it is a fine yarn. Generally, woollen yarns have coarse count upto 40
s, whereas worsted yarns have fine count above 40 s. From the description available, it can
safely be concluded that the yarn is a worsted blended yarn of wool. Wool predominates over
cashmere. In terms of Section Note 2(A), the classification of this yarn will be in the heading
of yarns of combed wool and not in the heading of yarns of fine animal hair. Main heading shall
be 5107 and since it contains less than 85% wool, the appropriate classification shall be in
subheading 510720.
(b) Wool/cashmere blended yarn of 120 s count with blend ratio of 50:50. In this
case, both wool and cashmere fibres are in equal proportion. It can either be clas
sified under heading 5107 or under heading 5108. As per Section Note 2(A),
whenever two headings merit equal consideration, the one occurring last in the numerical order
will be taken as the right classification. So, the classification in this case shifts to heading 5108.
At the subheading level, it shall be 510820, because it is a combed yarn.
(c) Wool/cashmere/acrylic blended yarn with blend ratio of 30:30:40. Acrylic is
often blended with wool and fine animal hair because it has wool-like properties. It
appears that its classification shall be in Chapter 55, where, acrylic is more than
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Wool, Fine or Coarse Animal Hair, Horsehair Yarn and Woven Fabrics
wool and cashmere, individually. Wool and cashmere fall in the same chapter, i.e., Chapter 51.
In terms of Section Note 2(B), whenever fibres of one chapter are to be compared with that
of other chapters, they have to be aggregated for the purpose of classification. The aggregate
weight of wool and cashmere is 30 + 30 = 60%, which is more than the weight of acrylic staple
fibres. Classification, therefore, shall be in Chapter 51. Yarn, henceforth, shall be treated as
made of wool and cashmere. Example given in (b) above is to be followed for further
classification. It shall remain classified under subheading 510820 only.
The heading does not cover yarns of carded wool derived from combed wool in fragments, or
yarns known as combed-carded yarns (heading 5106).
5108 YARN OF FINE ANIMAL HAIR (CARDED OR
COMBED), NOT PUT UP FOR RETAIL SALE.
510810 (-) Carded.
510820 (-) Combed.
This heading covers yarns of all fine animal hairs other than wool or lamb's wool. This includes
mohair, alpaca, llama, camel, yak, etc. The yarns of this heading could be single or double or
multi-folded, dyed or undyed. The yarns of mohair, alpaca, llama etc., are exotic and expensive,
because of low availability. For moderate pricing and better properties, these fibres are
normally blended with wool and other natural and man-made staple fibres.
Blending of fibres of wool and other fine animal hair within themselves or with other fibres
provides a wide array of yarns. Classification of these blended yarns needs proper
understanding of the Section Notes. A few examples are given below:
(a) Alpaca/mohair blended hand spun, hand dyed spun yarn. Alpaca and mohair are fine
animal hair fibres. Irrespective of their blend ratio, they shall remain classified either under
heading 5108 or under heading 5109 depending upon the mode of packing (with respect to
put up for retail sale). These fibres are special hair fibres which are not available in plenty. They
are collectively classified in one common heading only. The classification at the subheading level
depends on the process (whether carded or combed) and not on the type of fine animal hair.
Since it is a hand spun yarn, it is normally a coarser yarn; it should be classified under
subheading 510810, provided it is not put up for retail sale.
(b) 80% llama wool and 20% Merino wool blended knitting yarn. It will be classified in
heading 5108, as llama predominates over wool. Llama and merino wool are fine varieties of
hair fibres. The classification at the subheading level can only be decided if the yarn count is
known. Yarns of coarser count are generally made from carded fibres and yarns of finer count
are made from combed fibres.
5109 YARN OF WOOL OR FINE ANIMAL HAIR, PUT UP
FOR RETAIL SALE.
510910 (-) Containing 85% or more by weight of wool or of fine animal
hair.
510990 (-) Other.
In terms of Section Note 4(A), put up for retail sale means the following:
However, there are a few exceptions to the above, which are specified in Section Note 4(B).
83
Table 4.7. Yarn of wool or fine animal hair, put up for retail sale.

Way in which put up Condition under which the yarn is to be

regarded as put up for retail sale
On cards, reels, tubes or similar supports. Weighing 125 g or less (including the weight
of support) of wool or fine animal hair yarns.
In balls, hanks or skeins. (1) Weighing 125 g or less of yarns
measuring
less than 2000 decitex.
(2) Weighing 500 g or less for yarns
In hanks or skeins comprising several Each of ithe smaller skeins to weigh 125 g or
smaller hanks or skeins separated by less.
dividing threads which render them
independent one of the other
The knitted yarn of wool or its blend are traded and sold in balls, as shown in Fig. 4.8. They are
essentially meant for hand knitting or long needle knitting

Fig. 4.8. Wool yarn ball used for hand knitting; sold in retail sale.
5110 YARN OF COARSE ANIMAL HAIR OR OF HORSE
HAIR (INCLUDING GIMPED HORSE YARN),
WHETHER OR NOT PUT UP FOR RETAIL SALE.
511000 (-) Yarn of coarse animal hair or of horse hair (including gimped
horse yarn), whether or not put up for retail sale.
Coarse animal hairs are either from equine or bovine origin. Horsehair is not classified under this
Chapter, but horsehair yarn is specifically covered under this heading. All gimped yarns are
specifically covered under heading 5606, except gimped horse yarn. Gimped yarn is a
composite yarn containing a twisted core with semi-circular loops emerging from it. It is made by
combining a spiral (made from different lengths) with a thread in the opposite direction to the
initial spiraling twist. Gimped threads of horsehair, bound by cotton or other thread, are classified
here. (For further clarity on gimped yarns, read explanation to heading 5606.)
Yarns of this heading are used for industrial and technical purposes. Yarns of this heading can be
single, double or multi-folded, dyed or undyed. Horse yarn is used to make garment lining and
furniture interlinings.
5111 WOVEN FABRICS OF CARDED WOOL OR OF
CARDED FINE ANIMAL HAIR.
(511110) (-) Containing 85% or more by weight of wool or of fine animal
hair.
511111 (- -) Of a weight not exceeding 300 g/m2.
511119 (--) Other.
84
511120 (-) Other, mixed mainly or solely with man-made filaments.
511130 (-) Other, mixed mainly or solely with man-made staple fibres.
511190 ( ) Other.
Woollen Fabrics
This heading covers woven fabrics of carded wool or other fine animal hairs, i.e., fabrics of yarns
spun on woollen system. It is difficult to make out whether the fabric is made out of carded wool
or combed wool, when presented for classification. No purchase order or invoice mention that
the fabric under sale is from carded wool or combed wool. The HS has refrained from using the
accepted technical terms like 'woollen' and 'worsted'. Generally, woollen fabrics are traded in
international trade by their special names, Gabardine, Mellon, blazer, tweed, etc. Woollen (i.e.,
woven fabrics from carded wool) fabrics have the following characteristics:
1. They are thick and coarse fabrics.
2. The fabric surface is very fibrous and fluffy like flannels.
3. They have little shine or sheen.
4. They donot hold crease very well.
5. Their tensile strength is low.
Woollen fabrics of (his heading also include various felt fabrics used in sports. These felt fabrics
should not be confused with non-woven felts of headings 5602 and 5603, (Refer Table 9.1 in
which the difference between woven felts and non-woven felts has been highlighted.) Woollen
fabrics are first woven, and then the surface of these fabrics is milled (nibbed and brushed) and
the wool has the inherent quality to shrink when treated with water or some chemicals; the
surface of the fabric is compressed and is shrunken, known as felting. Billiards cloth (Fig. 4.13)
and tennis ball cloth (big. 4.10) arc usually woven felt blended woollen fabrics. The woollen
fabric made from shoddy yarn is also covered under this heading.
Heading 5111 excludes the following fabrics of wool;
(a) Bandages, medicated or put up for retail sale (heading 30(15).
(b) Woven fabrics for technical uses, of heading 5911. [ Fabrics for technical use arc specially designed
fabrics for a very specific purpose. Please read heading 5911 for a better understanding.]
5112 WOVEN FABRICS OF COMBED WOOL OR OF
COMBED FINE ANIMAL HAIR.
(511210) (-) Containing 85% or more by weight of wool or of fine animal
hair.
511211 (--) Of weight not exceeding 200 g/nr.
5 11219 (--) Other.
511220 (-) Other, mixed mainly or solely with man-made filaments.
511230 (-) Other, mixed mainly or solely witli man-made staple fibres.
511290 (-) Other.
Worsted Fabrics
Woven fabrics of wool and other fine animal hairs arc classifiable under headings 5111 and 5112.
As discussed earlier, heading 5111 is basically for woollen woven fabrics
(as ihese arc made from yarns of carded wool). Yarns of carded wool are normally thick, as they
are of medium or of low count. Whereas, heading 5112 is basically for worsted woven fabrics
(as these are made of superfine quality of combed wool yarns). Worsted fabrics have the following
characteristics:
1. They have very smooth texture and surface.
2. They have shine or sheen, because of high twist.
3. They have excellent drape quality. They donot sag cither.
4. They are very light and easy to tailor, ideal for suitings.
5. They last very long and have excellent tensile properties.
Worsted Suitings and Shirtings
As explained earlier, worsted fabrics are woven fabrics of combed wool. They are of superfine
quality and texture. They are light-weight materials and the surface patterns or designs are very
similar to the tartan checks, herringbone tweeds, gabardine twills. The surface is rarely napped or
milled. These fabrics hold crease very well, Blended worsted fabrics are more durable and
customer-friendly. Wool/mohair, wool/silk and wool/linen are known blends in worsted suiting.
100% mohair and 100% cashmere worsted fabrics are considered premium fabrics in this
category.

Fig, 4.9. Worsted fabrics of wool with close-ups.

A few examples:
(a) 11)0% wool woven fabric; 54 inch width. It is woven. So, Chapter 56 (as it covers
non-wovens only) and Chapter 60 are ruled out (as it covers only knitted fabrics). From the
description and details, it is of 54 inch width, so it is not a narrow woven fabric. By visual
examination, one can find whether it is a normal plain fabric or
86
Wool, Fine or Coarse Animal Hair, Horsehair Yarn and Woven Fabrics
pile fabric (such as corduroys or terry towel or net fabric). On visual inspection, it is found to be a
plain fabric without any pile or coating, so Chapters 58 and 59 arc also ruled out.
This fabric shall be classified in Chapter 51 only, either under heading 5111 or under heading
5112. First, decide the main group. Since it is 100% wool, it shall fall either under subheading
(511110) or subheading (511210) containing 85% or more by weight of wool or of fine
animal hair. All other subheadings contain wool less than 85% by weight.
Subheading (511110) is only for woollen and (511210) is for worsted fabric. In the
international trade of wool fabrics, it is often specified whether the wool fabric is woollen or
worsted. If this information is not available, check out grammage. If it is of very high grammage,
then one can safely presume that these are woollen and not worsted. Worsted fabrics are used
for suitings and shirtings. In this case, the grammage is 185 g/nr. (Grammage or gsm can be
found out by dividing the net weight with length in square metres.) The only vital question is
whether the fabric is woollen or worsted. As explained earlier, woollen fabrics are thick and
rough, whereas worsted are smooth and light. So, see the fabric and decide. Even if that does not
work, magnifying glass or microscopic observation will tell whether the fabric is woollen or
worsted. If the yarns are criss-crossed and not very well defined, then it is woollen, otherwise it
is worsted. Finally, if it is found to be worsted, classification at the subheading level shall,
therefore, be 511211.
(b) A worsted fabric with grammage, 250 gm2, 45% wool, 32% mohair and 23%
polyester, with plain weave and checks. This fabric has overall wool less than 50%, but it is
still dominant than the other two fibres. For the purpose of classification, the wool and mohair
content will be added as they both fall in the same Chapter 51. So, overall it is 45 + 32 = 77%
of wool and other fine animal hair. It is worsted check fabric. Worsted means wool fabric of
combed wool. Subheading 511230, i.e., other, mixed mainly or solely with man-made staple
fibres, shall be the right classification.
Trade Names of Woollen and Worsted Fabrics
Although there are well-known trade names for woollen and worsted fabrics, in certain cases
because of advancement of technology and fashion, the surface effect of woollen fabric is achieved
in worsted fabric. For example, saxony, cheviot etc., are tradtionally woollen fabrics, but they are
available in worsted too. But, in worsted they are comparatively fine and thin. A few common
names associated with woollen fabrics are explained below:
Broadcloth. It is a medium to high quality woollen fabric produced on a loom wider than 27
inches. It is made from carded wool in a plain weave and fulled or compacted after weaving. The
fibres of the warp and of the weft become mutually entangled to such an extent that the cloth
never unravels, when cut. No humming of the garment is necessary. It is alternately wetted,
steamed, calendered and hot pressed for the purpose of bringing out the lustre. In the fur trade
context, however, the term 'broadcloth' is conventionally referred to as list cloths and
strouds.
Melton cloth. Melton cloth is a thick cloth (Fig. 4.10), similar to blazer cloth. It is a thick wool
variety of flannel. Normally, it is woven in plain and twill weave with a heavy napped surface. It is
used in various garments, especially in school uniforms. Tt
87
Custom Classification of Textiles and Textile Articles Under I1SN
finds best use in tennis ball making. There are two types of fabrics used in tennis ball. One is the
premium Melton wool cloth and the other is the needle punched synthetic polyester felt fabric
(classified under heading 5602).

Fig. 4.10. (a) Tennis ball with Melton cloth cover; (b) Melton wool cloth is cut into a dumbbell shape,
classified under heading 5111.
Classification of Melton cloth shall be under heading 5111 as it is a coarser and thicker fabric. It is
woollen, not worsted. Melton cloth used in tennis balls is a blended fabric of carded wool and nylon
or polyester fibres.
Tweed cloth. It is a rough and unfinished woollen fabric (Fig. 4.11) with relatively open structure
and flexible texture resembling homespun, but is more closely woven. It is either plain or twill
woven and may have a check, stripe, or herringbone partem (refer cross-twill in Fig. 5.15).
Subdued, interesting colour effects (heather mixtures) are obtained by twisting together
different-coloured woollen strands into a two- or three-ply yarn. Tweeds are desirable for outer
wear, being moisture-resistant and very durable.

Fig. 4.11. (a) Tweed cloth with twill weaves construction (beading Sill) and
(b) Cheviot.
Tweeds are traditionally woven fabrics of carded wool. They are rarely worsted wool fabrics. They are
generally of 100% wool fibres or a blend of lamb's wool and sheep wool. They may contain
reclaimed wool also. Grammage is usually more than 300 g/m2.
Cheviot cloth. It is a woollen texture made from rather thick and rough yarns, which arc spun
from medium wools of the Cheviot and the cross-bred type. It is similar to tweed in construction.
The cloth is lightly milled and raised, it has a somewhat open structure. Brightness of colour is a
distinct feature. It is woven in plain and twill weave. It does not hold the crease and sags with
wear.
88
 Wool, Fine or Coarse Animal Hair, Horsehair Yarn and Woven fabrics
Fig. 4.12. (a) Thick woollen Blazer (heading 5111); (b) Saxony woollen fabric
(heading 5111).
Blazer Cloth, it is a wool flannel, heavily milled and raised and finished
with a fibrous surface. It is used extensively in school and military
if

Saxony cloth. It ts a fabric with woollen texture, made from Saxony or merino quality of wool
(as distinct from Cheviot clothes, which are made from coarser wool). Saxony is German, whereas
Cheviot is English. It has a fine smooth surface, soft handle and compact structure. The fabrics are
used for costumes, suitings, and overcoatings. It is normally made in twill weave and the fabric
looks like tweed, but is less thick and rough.
Billiards Cloth. It is made up of wool and nylon - wool 80% and nylon 20%. This composition
may vary also. Take this composition as an illustration for classification.

la) Felted billiards clulh of carded (b) Billiards cloth of combed worsted
wool (heading 5111). wool (heading 5112).
Fig. 4.13. Billiards/pool cloth.
Billiards cloth is a thick fabric. So, this is made from yarns of carded wool. This fabric looks like a
non-woven fabric as the weave is not visible, but in fact, it is a woven fabric in which after
weaving the surface of the fabric is brushed and then felted. Main heading, therefore, is 5111.
Heading 5112 is ruled out as the fabrics under this category are normally fine and light with fine
texture. Billiards cloth is thick, so the grammage, i.e., weight per square metre is very high.
Subheading (511110) is ruled out as the wool content is less than 85%. Subheadings 511120
and 511130 are under consideration.
Since the fabric contains 20% nylon, it can either be a filament yarn or a staple fibre. Wool is only
a fibre; filament cannot be blended with the fibre. Filament is a
80
Custom Classification of Textiles unit Textile Articles Under 1LSN
continuous long drawn yarn which cannot be blended with the small fibres of woo!. Only nylon
fibres can be blended. There is a d i s t i n c t possibility of a wool/nylon fabric, where in the warp
direction 100% wool yarn i.s used and in the weft 100% nylon is used. But. in such a
hypothetical ease the overall com post Lion will not be 80/20. Instead, the ratio will be almost
50/50. Subheading 511120 is also ruled out, Subheading 511130 is the appropriate
classification.
It may be pertinent to mention thaL the fine billiard/pool tables are also made from worsted wool
blended fabrics. Only after careful study of description and examination, the main heading,
between 5111 and 5112, should be chosen.
Other woollen fabrics which are less known are listed below:
Baize is a coarse, long napped, woollen cloth from (heat Britain.
- Carmelite cloth is a plain weave, low-texture woollen cloth; resembles woollen bunting.
- Dreadnought is a also a woollen, rough fabric.
- Drugget is a durable strong and coarse rough woollen fabric.
- Duffel is a thick, low-quality woollen fabric.
- Frieze is a heavy woollen cloth.
Hodden is an undyed, coarse woollen fabric.
- Kelt is also a woollen cloth made from black and white wool. Mockado is an inferior quality
woollen fabric.
- Raploch is a coarse, undyed woollen fabric.
- Waduiol, wadmal, wadmeal, wadmoll or wadmel is a coarse, hairy woollen cloth used by the
poor.
Apart from the above, there arc many more common names of fabrics of wool which are woven
in both systems: woollen and worsted. There are also blended fabrics in which either weft or
warp is non-woollen. Linsey-woolsey is a plain weave (one over one) fabric in which the warp
threads are of linen and the filling threads are of woollen yarn.
There arc a few common names in worsted fabrics too, but they overlap with woollen also. There
are many fabrics of wool which arc made in both the systems. Billiards cloth, as stated above, is
also a worsted fabric, used in lii-cnd billiards tables. Tartan cloth is one of the important fabrics in
this category.
Gabardine. Gabardine is a tough, tightly woven fabric, used to make suits, overcoats and
trousers, or a garment made from the material. The fibre used to make the fabric is traditionally
worsted. It may be made in cotton or rayon also. It is basically a twill fabric with diagonal ribs
with matte finish on the facing side and smooth and plain on the other side (Fig. 4.14). Whipcord
is a variation of gabardine, in which ribbed cords are more raised. It has semi-diagonal weave
effect. The ribbed cords are sharp, clear and thick.
Pashmina. The pashm ina is usually an 80/20, 70/30 or even a 50/50 blend of cashmere and silk,
respectively. This is said to produce a strong, yet supple, lightweight, luxurious wrap for evening
or daytime wear. Cashmere refers to the fine wool from the undercoat of the Kashmir goats.
90
Custom Classification of Textiles atnl Textile Articles Under I IS N
Woollen fabrics of heading 5111 look iikc felts, but these arc woven fabrics with the surface of
the fabric only felted and compacted.
3. Heading 5111 and heading 5112 do not include wool or other animal hair carpets. All
carpets fall under Chapter 57,
4. Specially woven fabrics of wool and other fine animal hairs such as pile, net, gauze (leno
weave) and lace fabrics of silk of Chapter 58 should not be confused with the woven fabrics of
this Chapter.
5. Impregnated, coated, covered or laminated fabrics and articles of wool and other fine animal
hairs of a kind, suitable for industrial use are excluded from heading 5111 and heading 5112
as there is a specific Chapter 59 for such type of goods.
6. Knitted fabrics of wool and other fine animal hairs fall under Chapter 60 only.
7. The important factor, for choosing the subheading of heading 5111 and heading 5112, is
the wool content for which goods must be tested,
Heading 5112 excludes the following fabrics of wool:
(a) Bandages, medicated or put up for retail sale (heading 3005).
(b) Woven fabrics for technical uses, of heading 5911. [Fabrics for technical use are specially
designed fabrics for a very specific purpose. Refer heading 5911 for better understanding.]
5113 WOVEN FABRICS OF COARSE ANI1YTA1, HAIR OR OF
HORSEHAIR
511300 (-) Woven fabrics of coarse animal hair or of horsehair.
The fabrics under this heading are rarely used for apparel purposes. However, sometimes the
blend of horsehair fibres with wool is used as lining in garments. The horsehair fabrics are used
as l in in g s in manufacturing back covers and seat covers for top grade sofa and cars, superior
handbags and all sorts of cases and bags. It is smooth, stiff and ventilate. It also has the
characteristics of wash-resisting and wear-resisting. The longer it is used, the brighter it shines.
This heading excludes:
(a) The woven fabrics for technical purposes (heading 5911).
International Wool Textile Organisation (IWTO)
It is the most important apex international body on trade and commerce of wool. It sets
standards for the member countries in terms of testing parameters and grading of wool.
I. W.T.O. is the international body representing the interests of the world's wool-textile trade and
industry. As such, its membership covers the wonlgrowers, traders, primaiy processors, spinners
and weavers of wool and allied fibres in its member-countries, as well as all kind of organizations
related to wool products and the wool business in general. Il provides for them a forum for
discussion of problems of joint concern and acts as their spokesman with ah those bodies and
authorities towards whom a common approach is deemed necessary.
- www.iwto.org
92
Wool, Fine or Coarse Animal Haii, Horsehair Yarn and Woven Fabrics
Cotton Wool
This term is seen on the medicated or surgical cotton packs. Cotton wool has nothing to do with
wool. Cotton is made absorbent and super-soft and fluffy like wool, '['hat is why, it is termed as
cotton wool. Cotton wool is classified under heading 5601, as the absorbent cotton used in
sanitary pads etc,
Mineral Wool or Glass Wool
It is made from molten glass, stone or slag that is spun into a fibre-like structure which creates a
combination of properties that no other insulation material can match. It has nothing to do with
natural wool. Similarly, rock wool is an inorganic rock or slag. Stone wool is made from volcanic
rock, typically basalt or dolomite.
93
UNIT V (CHAPTER 52) Cotton
Cotton is nature's comfort to mankind. Cotton absorbs and releases perspiration quickly, thus
allowing the fabric to 'breathe'. It can stand high temperatures. It was grown and made into
cloth in the Indus River Valley in Pakistan as early as 3000 years before the birth of Christ.
Egyptians were also weaving cotton fabrics around the same time. Cotton arrived in Europe,
through Arab merchants in approximately 800 AD. Cotton eventually replaced flax and wool and
became Europe's leading choice for fabrics. American cotton and Egyptian cotton are the best in
the world.
Unit V corresponds to Chapter 52 of the Harmonized Commodity Description and
Coding System.
Subheading Note
For the purposes of sub-headings 520942 and 521142, the expression 'denim'means fabrics
of yarns of different colours, of three-thread or four-thread twill, including broken twill, warp
faced, the warp yarns of which are of one and the same colour and the weft yarns of which are
unbleached, bleached, dyed, grey or coloured a lighter shade of the colour of the warp yarns.
[This Subheading Note is explained under the heading 'Denim' later in the chapter.]
5201 COTTON, NOT CARDED OR COMBED
520100 (-) Cotton, not carded or combed
Raw Cotton
Cotton comes from cotton plant (Fig. 5.1). This heading covers cotton as harvested and cotton in
which seeds have been removed. The process of removing cottonseeds from cotton fibres is
known as ginning. This heading covers dyed, undyed or bleached cotton fibres also. International
trade in raw cotton is mostly done in ginned cotton.

Fig. 5.1. Cotton boll. (Image courtesy - http://www.cottonman.com)

Cotton fibres are transported and traded in press-packed bales. There are many international
committees on standardisation of cotton bale packing. Generally, each bale is wrapped around in
jute, weighs about 748 pounds with density of about 28 pounds per cubic feet. Egyptian cotton is
one of the best because of very high average
( 'iWUnl
fibre length and lustre. Egyptian cotton is available in various varieties viz., Sake! or Sakcllaridis,
Malalci. Katsak, Ashmowu, Giza, etc. American cotton is also considered superior, Pima cotton is
the superior American cotton.
Cotton 1 inters arc not covered in this heading. Cottonseeds, after separation from Lhe collon
fibres by ginning, arc still covered with a fine layer of very short fibres (usually less than 5 mm
long). These short fibres are called cotton Writers. These linters are too short for spinning and
hence they arc excluded from this heading. Cotton linters are specifically covered under heading
1404. The cotton fibres of this heading are easily distinguishable from the cotton linters as cotton
fibres are 1-5 cm long. The most important fibre quality is 'fibre length'. Length mainly, but not
solely, decides the quality of raw cotton. Spinning count docs not depend on staple length only. It
also depends on fineness, fibre strength, maturity and processing machinery, as shown in Table
5.1 below:
Table 5.1. Cotton fibre classification based upon staple length.

Staple Length Length (inches) Spinning connt

classification (mm)
Short Less than 24 15/16 1 Coarse below 20
Medium 24-28 1.1/132 -1.3/32 Medium count 20—34 s
Long 28-34 1.3/32-1.3/8 Fine count 34-60s
Extra Long 34-40 1.3/S-1.9/16 Superfine count 80-140
s
(Source: www.geocities.com/vijayaktmiar777/cotton.)
Grading of cotton fibre is an art and requires expertise. There is no uniform grading system
across the world. Every country or region has its own grading systems. For example, Egyptian
cotton grading is again based on the length of the fibre as per Table 5.2. This cotton grading is
applicable to all types of Egyptian cotton including all hybrid varieties of Giza cotton. Grading of
cotton influences classification (eight-or ten-digit level) in many countries such as United States,
Australia etc. Classification at these levels is based upon the average length of the cotton fibre.
Table 5.2. Egyptian cotton grading.

FG Fully good
FG-1/8 Fully good minus 1/8
FG-1/4 Fully good minus 1/4
FG-3/8 Fully good minus 3/8
G/FG Good to fully good
G+3/8 Good plus 3/8
G+I/4 Good plus 1/4
(Source'. Quality and grading of Egyptian cotton, Ministry of Agriculture and Land Reclamation,
Egypt; www.abtassociatcs.coni/reports/Special%20Stndy%201.pdl'.)
Cotton is grown all over the world and is a heavily traded commodity among the countries, ll is
important to know various trade names of cotton varieties prevalent all over the world. Cotton is
traded internationally on the basis of these names. Table 5.3 provides a fair idea about the quality
of cotton produced in a particular country.
The grading system in upland America is different. But, the basic parameters of grading remain
the same. Table 5.4 shows American upland cotton grading.
95
Custom Classification ot'Textiles and Textiles Articles Under HSN
Table 5.3. Country-wise cotton varieties with staple length.

S. No. Country Staple-(mm) Variety

1 Afghanistan 26-28 ACALA
2 Argentina 24-28 TOBA
Australia 24-29 DPL
4 Brazil 26-28 IAC
5 Camerron 25-28,32-35 ALLEN, MOCO
6 China 22-28 SHANDONG XINJIANG MNH-93
7 Egypt 31^10 GIZA
8 Greece 26-28 4S .
9 India 16-38 BENGAL DESI, SHANKAR
10 Iran 26-28 COKER
11 Israel 26-37 ACALA PIMA
12 Mali 26-27 BJA ;
13 Mexico 26-29 DELTAPINE
14 Mozambique 25-29 A637
15 Nigaria 24-26 SAMARU
16 Pakistan 12-33
17 Paraguay 26-28 EMPIRE
18 Peru 29^.8 TANGUISPIMA
19 Spain 25-28 CAROLINA
20 Sudan 27-E0 BARAKAT ACALA
21 Syria 25-29 ALEPPO
22 Togo 28-29 ALLEN
23 Turkmenistan 24-29 DELTAPINE COKER
24 Turkey 24-28 DELTAPINE
25 Uganda 26-28 BAP-SATU
26 Uzbekistan 24-41
27 USA . 26-40 VARIETIES ACALA 15 IT
DELTAPINENC PAYMASTER 280
STbN^yiLLE ST PIMA S7
.28 Yernen:... .36^;:-- ,:v .;
i:
(Source:i www.geocities.com/vijayakumar777/cotton.)
\ "' Table 5.4. American cotton upland
grading.

Cotton upland Symbol Code

Good middling GM 11
Strict middling SM 21
Middling M 31
Strict low middling SLM 41
Low middling LM 51
Strict good ordinary SGO 61
Good ordinary GO 71
(Source: www.geocities.com/vijayakumar777/cotton.)
Heading 5201 excludes:
(a) Cotton linters (heading 1404).
n
Cotton
(b) Wadding; medicated or otherwise (heading 3005 or 5601). [Wadding is a fint.- parallel laid
web shcel and is classified as a non-woven material under heading 5601, irrespective of the
make up of the raw material fibre. If it is medicated, it finds a specific beading 3005, |
(c) Cotton waste (heading 5202).
(d) Carded or combed cotton (heading 5203).
5202 COTTON WASTE (INCLUDING YARN WASTE ANI>
GARNETTED STOCK)
520210 (-) Yarn waste (including thread waste)
(520290) (-) Other:
520291 (--) Garnctted stock
520299 (--) Other
Cotton Waste
During spinning of cotton fibres and weaving and knitting of cotton yarns, waste is generated at
every stage. All types of cotton waste are covered under ihis heading except cotton Outers (heading
1404). This waste may eontain greasy matter, dust and other foreign particles.
The process of gametting is explained under headings 5003 and 5103. Cotton fibres recovered
after gametting are very poor in quality, in terms of average fibre length and strength. Therefore,
they are used only in the manufacturing of coarse cotton materials such as cotton dusters, durries,
etc.
The cotton waste is broadly divided in two categories:
1. Soft waste;
2. Hard waste.
Soft waste includes all types of cotton waste other than yarn waste. It includes the following:
Cotton roving waste;
- Cotton sliver waste; Carded waste (card fly);
- Combing waste (comber noil).
Hard waste includes all types of yarn waste, whether coloured or not. It includes the following:
- Yarn waste;
- Thread waste;
- Floor sweeping waste;
- Denim thread/yarn waste;
- Carpet thread waste; Blended fibre waste,
The cotton waste is generated in large quantities and is also transported in press-packed bales.
It is usually used to produce very coarse cotton yarn of less that 10 count. They are also used as
stuffing material in toys and beddings, and in cellulose-based chemicals,
Heading 5202, however, excludes:
(a) Cotton linters (heading 1404). [Cotton linters are very short cotton fibres which cannot be
spun. They arc normally attached to the cotton seed after ginning.]
97
Custom Classification of textiles and Textiles Articles Under HSN
(b) Wadding; medicated or otherwise (heading .1005 or 5601). [Wadding is a fine parallel laid
web sheet and is classified as a non-woven material under heading 5601. irrespective of the
make up of the raw material fibre, if it is medicated, it (mils a specific heading 3005. J
(6) Textile flock and dust and mill asps (heading 5601). [Cotton flock and dust are basically
very short fibres which are other than cotton (inters of heading 1404. Cotton textile fibres are
specifically cut into flock and dust. They are basically manufactured items.)
(d) Used or new cotton rags and other scrap textile articles (heading 6310). | All kinds <.\^ fabric
and garment rags are exclusively classified under heading 6310,1
5203 COTTON, CARDED OR COMBED
520300 (-) Cotton, carded or combed
Cotton, Carded or Combed
This heading covers processed cotton fibres in various forms till they attain the status of a spun
yarn. Cotton fibres of headings 5201 and 5202 arc subjected to carding and combing (as shown
in Fig. 5.2) before they could be spun into a yarn. Raw cotton, dyed or undyed, is an entangled
mass with a lot of impurities.
Carding. A carding machine consists of a series of rolls (Fig. 4.5), the surfaces of which are
covered with many projecting wires or metal teeth. Cotton fibres are separated and made into
more parallel-untwisted strands called carded slivers. This process also removes most of the
impurities and a certain amount of short or broken fibres.
Combing. Some fabrics are made from carded yarns, but for finer and higher quality of yarns
of super fine counts carded slivers are combed. Combed sliver is free from dust and dirt, and
also forms short cotton fibres.
Drawing. Carded or combed slivers are coiled into cans and they are further stretched on draw
frames, so that they become very thin ropes as good as yarn without twisting. These drawn
slivers are known as rovings. These rovings are normally put up in large bobbins. They should
not be confused with cotton yarns, even though they are very slightly twisted. They do not yet
constitute yarns and remain in this heading only.
Spinning. Drawn rovings are taken to ring frame. The process of further drawing and twisting
takes place on the ring frames until these rovings become a yarn wound on bobbins. This is the
conventional method of ring frame spinning. There is one more widely prevalent method of
spinning yarn known as open-end spinning or spindleless spinning. The method or process of
spinning yarns does not affect the classification of yarns in the entire Section XI. Due to speed
limitation, new technology known as 'open-end spinning1 is used to enhance production as it
omits the step of forming roving. The finished yarns are directly wound on any sized bobbin or
spool. It produces yarns of more even diameter than does ring spinning. But, it cannot produce
superfine counts. Cotton yarns up to 40 counts can be made by open-end spinning.
This heading covers carded sliver, combed sliver and rovings, whether or not coloured or dyed,
whether or not blended with other fibres (but containing cotton predominantly), but does not
cover cotton linters and cotton waste.
5204 COTTON SEWING THREAD, WHETHER OR NOT PUT
UP FOR RETAIL SALE
m
Cotton
(520410) (-) Not put up for retail sale
520411 (--) Containing 85% or more by weight of cotton
520419 (--) Other
520420 (-) Put up for retail sale
( Cotton fibres )
I
Opening & cleaning
Picking

f
Carding
+
Roving • Drawin ILap
«g i'ti
i
Combin
g
Drawing
Spinning
Roving
Spinning
rn 1 ( Combed
Yarn )
Fig. 5.2. Process sequence in Carded Yarn carded cotton and combed cotton.
Cotton Sewing Thread
The expression, sewing thread, as per Section Note 5, means multiple (folded)
or cabled yarn:
(a) Put on supports (for example, reels, tubes, etc., as shown in Fig. 2.1) of weight
(including the weight of the support) not exceeding lOOOg;
(b) Dressed for use as sewing thread; and
(c) With a final *Z' twist (Fig. 3.10).
The chief difference between yarn and thread lies in the method of twisting strands
together. If a six-cord thread is to be made, six strands of yarn are twisted together.
Each strand is balanced in the twist, and the finished thread approximates a perfect
circle in cross section. A good thread must be even in diameter to move under
tension easily and quickly through the eye of the needle; smooth to resist friction
caused by sewing; strong enough to hold seams firmly in laundering and in use; and
elastic enough to make stitches which will not break or pucker. Yarns are used for the
purpose of weaving and knitting, whereas threads are used for the purpose of sewing,
lacing etc.
99
Custom Classification of Textiles and Textiles Articles Under MS N
There are various types of thread meant for specific purposes. Cotton thread is the most widely
used thread for book sewing. It is a continuous strand produced by plying two or more lengths of
cotton strands with a tight twist and smooth finish. It is also made in varying thicknesses for
various types of sewing.
Most cotton threads used by quitters are of the "gassed and mercerized' type. Mercerizing
means that the cotton thread is stretched and treated with a caustic solution to mercerize it (a
process named after the man, Mercer, who first invented it). Not only does this process
strengthen the thread, but also it increases the lustre and the depth of the dye colour. Gassing
is a process where the finished yarn is run at high speeds through a gas flame to remove any
fibres from the surface and increase the lustre and smoothness of the yarn.
There are some "spun' cotton threads on the market that have a matt finish and gives a fluffier
look to the surface of the yarn. These are not gassed; they may or may not be mercerized.
Threads are also polished or waxed to make them move smoothly through the fabric. Many
different finishes (such as hot wax, silicone, mercerized and glazed) may be applied to the
cotton threads to enhance the sewing performance for specific applications. There are many
types of threads viz., caipet thread, darning thread, embroidery thread, crochet thread, basting
thread and buttonhole twist thread etc.
Threads are of different grades from superfine to medium, depending on the fineness, weight and
finish. Cotton thread made from Egyptian cotton is the finest among all. In international trade,
threads are given different size numbers. Size numbers are designated on the basis of thickness.
And, thickness is the measure in terms of cotton count. Size 2/50s is the most common and
widely traded cotton thread size and is available in a wide range of colours, and is used for sewing
on light and medium weight cottons, rayons and linens. Size 2/50 s means that the two cotton
yarns, each of count 50 arc twisted together to make the sewing thread. Higher the number, finer
the thread is. In cotton sewing threads, size is synonymous with the cotton count.
100% cotton threads should not be used for heavy-duty purposes. Cotton-polyester blended spun
threads arc preferred for stitching and sewing industrial and heavy-duty fabrics. Sometimes,
cotton-wrapped polyester threads are used. These are known as core-spun threads.
Not put up for retail sale means items in bulk packing. In case of sewing threads, the bulk
packing can be up to lOOOg (including the weight of the support). Above lOOOg, pack shall be
deemed as cotton yarn and not cotton thread for the limited purpose of classification. The support
can be a reel, a tube or a cone. The packing should be specifically dressed as 'for use as sewing
thread'. The meaning of put up for retail sale is significant from the classification point of view.
As per Section Note 4(A), sewing thread upto 125g (including the weight of the support) shall
be considered a retail pack.
5205 COTTON YARN (OTHER THAN SEWING THREAD),
CONTAINING 85% OR MORE BY WEIGHT OF COTTON, NOT PUT LIP FOR RETAIL SALE
(520510) (-) Single yarn, of uncombed fibres
520511 (-■-) Measuring 714.29 decitex or more (not exceeding 14 metric
number)
100
Cotton
520512 Measuring less than 714.29 decitex, but not less than
520513 232.56 decitex (exceeding 14 metric number, but not
520514 exceeding 43 metric number)
520515 Measuring less than 232.56 decitex, but not less than
(520520) 192.31 decitex (exceeding 43 metric number, but not
520521 exceeding 52 metric number)
520522 Measuring less than 192.31 decitex, but not less than
520523 125 decitex (exceeding 52 metric number, but not
520524 exceeding 80 metric number)
520526 Measuring less than 125 decilex (exceeding 80 metric
520527 number) Single yarn of combed fibres
520528 Measuring 714.29 decitex or more (not exceeding 14
(520530) metric number)
520531 Measuring less than 714.29 decitex, but not less than
520532 232.56 decitex (exceeding 14 metric number, but not
520533 exceeding 43 metric number)
520534 Measuring less than 232.56 decitex, but not less than
520535 192.31 decitex (exceeding 43 metric number, but not
(520540 exceeding 52 metric number)
) Measuring less than 192.31 decitex, but not less than
520541 125 decitex (exceeding 52 metric number, but not
exceeding 80 metric number)
Measuring less than 125 decitex, but not less than
106.38 decilex (exceeding 80 metric number, but not
exceeding 94 metric number)
Measuring less than 106.38 decitex, but not less than
83.33 decitex (exceeding 94 metric number, but not
exceeding 120 metric number)
Measuring less than 83.33 decitex (exceeding 120
metric number)
Multiple (folded) or cabled yarn, of uncombed fibres
Measuring 714.29 decitex or more per single yarn (not
exceeding 14 metric number per single yarn) Measuring
less than 714.29 decitex, per single yarn, but not less
than 232.56 decitex (exceeding 14 metric number, but
not exceeding 43 metric number per single yarn)
Measuring less than 232.56 decitex, per single yarn, but
not less than 192.31 decitex (exceeding 43 metric
number, but not exceeding 52 metric number per single
yarn) Measuring less than 192.3 1 decitex, per single
yarn but not less than 125 decitex (exceeding 52 metric
number, but not exceeding 80 metric number per single
yarn) Measuring less than 125 decilex per single yarn
(exceeding 80 metric number per single yarn) Multiple
(folded) or cabled yarn, of combed fibres
Measuring 714.29 decitex per single yarn or more (not
exceeding 14 metric number per single yarn)
101
Custom Classification oFTextiles and Textiles Articles Under HSN
52054
2 (- -) Measuring less than 714.29 decitex, per single yarn
52054 but not less than 232.56 decitex (exceeding 14 metric
3 number, but not exceeding 43 metric number per single
52054 (--> yarn) Measuring less than 232.56 decitex, per single
4 yarn but not less than 192.3 1 decitex (exceeding 43
52054 metric number, but not exceeding 52 metric number per
6 single yarn) ) Measuring less than 192.3 1 decitex, per
(-
52054 single yarn but not less than 125 decitex (exceeding 52
7 metric number, but not exceeding 80 metric number per
52054 single yarn)
8 (- -) Measuring less than 125 decitex, per single yarn bul
not less than 106.38 decitex (exceeding 80 metric number,
but not exceeding 94 metric number per single yarn)
(- -) Measuring less than 106.38 decitex, per single yarn
but not less than 83.33 decitex (exceeding 94 metric
number, but not exceeding 120 metric number per single
yarn)
(- -) Measuring less than 83.33 decitex per single yarn
(exceeding 120 metric number per single yarn)
Cotton Yarn
Yarns are broadly categorized into two categories in both the headings
5205 and 5206:
Yarns from carded (or uncombed) fibres (upto subheadings 520535 and
520635). Carded or uncombed yarns are coarse to medium count
yarns.Yarns from combed fibres. These yarns are medium to fine to
superfine varieties.
Unlike other textile yarns, cotton yarn gets more importance in harmonised
system. Heading 5205 covers cotton yarn containing more than 85%
cotton by weight. This includes grey, bleached, and dyed yarns also. Yarns
of this heading can be single, ply or folded or novelty yarns.
Single yarn is made from a group of cotton fibres. The cotton fibres are
straightened and twisted. If the single yarn is untwisted, it will separate into
fibres.
Ply yarn is made by twisting two or more single yarns (Fig. 5.3). If ply
yarns are untwisted, they will separate into two single yarns.
Fig. 5.3. Ply or plied yarn
made by twisting two
single yarns.

102
Cotton
Novelty Yarns
As stated earlier, plying of yarns creates folded yarns. By applying differential tensions and twists
to the single yarns, a whole range of novelty yarns are created. These novelty yarns create
interesting decorative surface effects in the fabrics. These yarns are different from normal yarns.
Normal yarns arc regular and linear in construction. There are many such novelty yarns; a few of
them are listed below:
1. Boucle yarns are plied yarns. Doucle is a French word meaning curled. Irregular loops are
created around the axis of the yarn by another yarn by differential twisting. These loops are then
arrested by another yarn, as shown in Fig. 5.4(a). These yarns are also known as loop or curl
yarns. Ratine yarns are very similar to boucle yarns. Fabric from this yarn will have a coarse but
soothing pebble effect. It should not be confused with the woven pile or loop pile fabrics of
heading 5801. The loop formed by a boucle or ratine yarn is a semicircle and not a complete loop
on the surface of the fabric. Moreover, in a surface woven pile, the pile yarn is separately
introduced along with the regular warp and weft, whereas in boucle fabric, either warp or weft
itself should be a boucle yarn. Once it is pulled, the loop also comes out. It is very important to
un-weave a fabric to know its composition pattern.

(a) Boucle yarn (b) Flake yarn

2. Flake, flock or seed yarns are made of loosely twisted yarns that are held in
place either by a base yarn as it twists, or by a third or binder yarn (Fig. 5.4(b)).
These yarns are mainly used for making table fabrics, clothing fabrics and baby
blankets.
■^ m ... milium*! ^*#^***T <^r***& -^f
(c) Nub yarn (d) Slub yarn
3. Nub, spot or knop yarns are ply yarns in which the twist around the axis of the yarn is irregular
(Fig. 5.4(c)). The base yarns are wrapped around by another yarn, which at regular intervals is
twisted tightly around the base yarn.
4. Slub yarn may be single yarn or ply yarn. In this yarn, slub effect is created by varying the
twist by allowing the area of very low twist along the axis of the yarn, as shown in Fig. 5.4(d). Slub
yarns are irregular in diameter. The surface of the fabric made from slub yarn will also show
unevenness. Because of low twist in certain areas in the yarn, this yarn is only used in the weft
direction (horizontal) as weft receives less strain. They arc also known as thick-and-thin yarns.
^^----^^^^..^ ^.^^^^^^^^pN^
(e) Snarl yarn (f) Spiral corkscrew yarn
Fig. 5.4. Novelty spun yarns.
5. Snarl yarn are ply yarns in which two or more yarns are twisted together held at
different tensions. And, once the tension is released, the yarns tend to snarl, creat
ing unclosed loops around the axis of the yarn, as shown in Fig. 5.4(e).
103
Custom Classification of Textiles and Textiles Articles Undei HSN
6. Spiral, corkscrew yarns are two-ply yarns in which one soft and one heavy single yarn are
twisted together. The heavy yarn winds around the soft yarn (Fig. 5.4(f)).
There are other varieties of fancy or novelty yarns too. All types of fancy yarns are not covered
under the general heading of yarns. Cover-spun yarns or gimp yarns (heading 5606) do not fall
in the category of novelty yarns. Chenille and loop wale yarns are also separately covered under
heading 5606 as special yarns. These yarns are very different in composition from the novelty
yarns of Fig. 5.4.
Yarn Measurement
Yarn measurement system is already explained earlier in Unit II of this book. Cotton yarn is
measured normally in count. One count is defined as 840 yards of the cotton yarn weighing one
pound (454 g). Cotton yarn of 840 yards constitutes one cotton hank. It is denoted as (s) or (Ne).
Within the count system, there are variations with respect to textile fibres and length of hank.
Linen hank is of 300 yards only (Table 5.5). The other important measurement of cotton yarn is in
Nm, known as Metric Count or Metric Number. It is a very linear and simple method of
measuring yarn. It is based on the Metric system. It is defined as the number of hanks of 1000
m of cotton yarn per kilogram.
The subheadings show yarn measurement in decitex also. Decitex is defined as the weight in
grams of 10,000 metres of cotton yarn. This is known as the direct system of measurement. It
is preferred in measuring filament yarns and not spun yarns. Internationally, cotton is measured
in counts and metric counts. Table 5.5 shows the relationship between the direct and indirect
systems of measurement.
Table 5.5. Comparable yarn numbers in major direct and indirect systems of yarn
numbering.

Direct methods ■ Indirect methods

Tex Denier Worsted Woollen Cotton Linen (no.
(weight (weight in (no. of (no. of (no. of300-yd
in grams grams of 560- 1600-yd of840-yd hanks per
of 9000 m of yd hanks hanks per hanks per
1000m of yarn) per lb) lb) lb)
5.6 50 160 106 56 37 28 108 71 53 298 198
8.3 75 80 53 40 19 14 9.3 35 27 18 149
11.1 100 27 20 16 7 13 11 7.6 99 74 50
16.6 150 11.4 8.0 5.6 4 5.3 3.5 37 30 2!
22.2 200 5.3 4 ■ 2.8 1.9 2.7 15 10 "7
33.4 300 1.4
44.4 400
55.5 500
■ 77.7 700
111 1000
.166 1500
222 2000

(Source: Understanding of Textiles, Fifth Edition, by Phyllis G. Tortora and Billie J.

Collier.)
104
(loilon
5206 COTTON YARN (OTHER THAN SEWING THREAD),
CONTAINING LESS TH AN 85% BY WEIGHT OF COTTON, NOT PUT UP FOR RETAIL SALE
(520610) (-) Single yarn, of uncombed fibres
520611 (- -) Measuring 714.29 decitex or more (not exceeding 14 metric
number)
520612 (- -) Measuring less than 714.29 decitex, but not less than 232.56
decitex (exceeding 14 metric number but not exceeding 43 metric number)
520613 (- -) Measuring less than 232.56 decitex, but not less than 192.31
decitex (exceeding 43 metric number, but not exceeding 52 metric number)
520614 (- -) Measuring less than 192.31 decitex, but not less than 125 deci-
tex (exceeding 52 metric number, but not exceeding 80 metric number)
520615 (- -) Measuring less than 125 decitex (exceeding 80 metric number)
(520620) (-) Single yarn of combed fibres
520621 (- -) Measuring 714.29 decitex or more (not exceeding 14 metric
number)
520622 (- -) Measuring less than 714.29 decitex, but not less than 232.56
decitex (exceeding 14 metric number, but not exceeding 43 metric number)
520623 (- -) Measuring less than 232.56 decitex, but not less than 192.31
decitex (exceeding 43 metric number, but not exceeding 52 metric number)
520624 (- -) Measuring less than 192.31 decitex, but not less than 125 deci-
tex (exceeding 52 metric number, but not exceeding 80 metric number)
520625 (- -) Measuring less than 125 decitex (exceeding 80 metric number)
(520330) (-) Multiple (folded) or cabled yarn, of uncombed fibres
520631 (- -) Measuring 714.29 decitex or more per single yarn (not exceed-
ing 14 metric number per single yarn)
520632 (- -) Measuring less than 714.29 decitex, per single yarn but not
less than 232.56 decitex (exceeding 14 metric number, but not exceeding 43 metric number per
single yarn)
520633 (- -) Measuring less than 232.56 decitex, per single yarn but not
less than 192.31 decitex (exceeding 43 metric number, but not exceeding 52 metric number per
single yarn)
520634 (- -) Measuring less than 192.31 decitex, per single yarn but not
less than 125 decitex (exceeding 52 metric number, but not exceeding 80 metric number per
single yarn)
520635 (- -) Measuring less than 125 decitex per single yarn (exceeding 80
metric number per single yarn)
(520640) (-) Multiple (folded) or cabled yarn, of combed fibres
520641 (--) Measuring 714.29 decitex or more per single yarn (not exceed-
ing 14 metric number per single yarn)
105
Custom Classification ol Textiles and Textiles Articles Under HSN
520642 (- -) Measuring less than 714.29 decitex, per single yarn but not
less than 232.56 decitex (exceeding 14 metric number, but not exceeding 43 metric number per
single yarn)
520643 (- -) Measuring less than 232.56 decitex, per single yarn but not
less than 192.3 I decitex (exceeding 43 metric number, but not exceeding 52 metric number per
single yarn)
520644 (- -) Measuring less than 192.31 decitex, per single yarn but not
less than 125 decitex (exceeding 52 metric number, but not exceeding 80 metric number per
single yarn)
520645 (- -) Measuring less than 125 decitex per single yarn (exceeding 80
metric number per single yarn)
Blending of Cotton Fibres and Classification
Manufactured fibres are often blended with natural fibres to take advantage of the best qualities
of each fibre. Blending produces a variety of yarns suitable for specific purposes. Blending of
fibres is done at one of the stages of preparation of yarns from fibres. It could be either during
opening, or carding or drawing out. Sometimes, the fibres of the same make, but having
different fibre lengths and other properties are mixed or blended to create a self-blended yarn.
Sometimes, two or more single yarns of different fibres are twisted to produce a mixed yarn.
Cotton-linen yarn, shown in Fig. 5.5, is a mixed yarn and not a blended yarn. Classification of
mixed or blended yarns needs proper understanding of Section Notes. A few examples are given
below for better understanding:
(a) A boucle yarn of 16 counts of cotton and linen mixture with a ratio of 65/35 (Fig, 5.5). It shall be
classified in terms of Section Note 2(A), i.e., the weight of the matter that predominates shall be
decisive for the purpose of classification.
Linen single yarn cotton single yarn
Fig. 5.5. Mixed cotton-linen two-ply yarn.
Let us go step-by-step.
1. On appearance, yarn looks coarse, fluffy and loose with some unclosed loops. It is a novelty
yarn.
2. It is a two-ply yarn and one single yarn is made of linen and the other single yarn is of cotton.
So, it is not a blend in strict sense, but a mix of two different types of single yarns.
3. Since it is a coarse count, it cannot be a combed yarn made from combed fibres. Yarns of counts
below 30 s are treated as coarse counts.
4. Heading 5205 is ruled out as the weight of cotton content is less than 85%.
5. 16 counts/2 have to be converted to decitex or metric number to relate to any of the
subheadings of 5206. Follow the formulae given in Table 2.3 or Table 5.5. 16 cotton counts =
9.44 metric number.
6. The yarn, therefore, is a multiple (folded) yarn of uncombed fibres, measuring 9.44 metric
number per yarn. The subheading 520631 is the appropriate classification of this yarn.
106
Cotton
(b) Let us change yarn composition of the above yarn, instead of 65/35 ratio, let it be 50/50. In
this case. Section Note 2(A) has to be applied very carefully. The yarns can cither be deemed
as made of entirely cotton (subheading 520631) or of linen (subheading 530620) and,
thus there are two subheadings of equal merit and consideration. The subheading, which comes
last in the numerical order, shall prevail. Therefore, the change of composition has resulted in the
change of chapter and classification to the subheading 530620.
Headings 5205 and 5206 do not include:
(a) Cotton sewing thread (heading 5204). [Generally, the arrangements of headings within a
chapter progresses from the raw material to finished stage, but in the case of sewing threads
there appears to he an anomaly. Sewing threads are made by twisting single spun jams of
headings 5205 and 5206. Therefore, they should be classified after cotton yarns. If must be
mentioned that there is no specific heading for sewing threads in ail the chapters, e.g., sewing
thread of wool will be classified in the headings of yarns of wool. Since cotton sewing thread is a
widely manufactured and traded commodity, it has an independent heading.]
(b) Cotton covered yarns (heading 5604). [Among yarns, apart from regular and novelty yarns
as explained earlier, there is another category of yarns known as covered yarns which are
explained under heading 5604. J
(e) Metallised yarn (heading 5605).
(d) Crimped yarn, chenille yarn and loop wale yarn (heading S606). [These are special yarns
which are different from novelty yarns, both in terms of appearance and method of construction.
They are made using special techniques and are excluded from the general heading of cotton
yarns. For better understanding, refer headings 5604 and 5606]
5207 COTTON YARN (OTHER THAN SEWING THREAD)
PUT UP FOR RETAIL SALE
520710 (-) Containing 85% or more by weight of cotton
520790 (-) Other
The expression 'put up for retail sale' is explained in the Section Note 4(A). Table 5.6. Cotton
yarn (except sewing thread), put up for retail sale.

Way in which put up Condition under which the cotton

yarn is to be regarded as put up for
retail sale
On cards, reels, tubes or similar Weighing 85 g or less (including the
supports. weight of support).
In balls, hanks or skeins. Weighing 125 g or less of cotton yarn of
_ less than 2000 decitex, and weighing
500 g or less of cotton yarn more than
In hanks or skeins comprising 2000
Each ofd theit smaller skeins to be of a
several smaller hanks or skeins uniform weight of 125 g or less.
separated by dividing threads
which render them independent
f h there
However, h are some exceptions to this rule. If the cotton yarn is a single yarn, then the above
conditions do not apply. Similarly, if the multiple (folded) or cabled cotton yarn is unbleached in
hanks and balls, then there is no restriction with respect to weight per unit.
5208 WOVEN FABRICS OF COTTON, CONTAINING 85%
OR MORE BY WEIGHT OF COTTON, WEIGHING NOT MORE THAN 200g/m2
107
I OS Custom Classification ol'Tcxtilcs and Textiles Articles Under 11SN
Unbleached
Plain weave, weighing not more than lOOg/nr Plain weave, weighing more
than ]00g/m2 three-thread or four-thread twill, including cross twill Other fabrics (-)
Bleached
Plain weave, weighing not more than lOOg/nr
Plain weave, weighing more than 100g/m2
three-thread or four-thread twill, including cross twill
Other fabrics
Dyed
Plain weave, weighing not more than ]00g/nr
Plain weave, weighing more than 100g/m:
three-thread or four-thread twill, including cross twill
Other fabrics
Of yarn of different colours
Plain weave, weighing not more than lOOg/nr
Plain weave, weighing more than lOOg/m2
three-thread or four- thread twill, including cross twill
Other fabrics
Printed
Plain weave, weighing not more than 100g/nr
Plain weave, weighing more than lOOg/nr
Other fabrics
WOVEN FABRICS OF COTTON, CONTAINING 85% OR MORE BY WEIGHT OF COTTON,
WEIGHING MORE THAN 200g/m:.
Unbleached.
Plain weave.
three-thread or four-thread twill, including cross twill.
Other fabrics. (-) Bleached.
Plain weave.
three-thread or four-thread twill, including cross twill.
Other fabrics.
Dyed.
Plain weave.
three-thread or four-thread twill, including cross twill.
Other fabrics.
Of yarns of different colours.
Plain weave.
Denim.
Other fabrics of three-thread or four-thread twill, including
cross twill.
Other fabrics. (-) Printed.
Plain weave.
three-thread or four-thread twill, including cross twill.
Other fabrics.
Colton 109

5210 WOVEN FABRICS OF COTTON, CONTAINING LESS THAN 85% BY

WEIGHT OF COTTON, MIXED MAINLY OR SOLELY WITH MAN-MADE
FIBRES, WEIGHING NOT MORE THAN 200g/nr

(521010 (- ) Unbleached.
521011 ) Plain weave.
521019 '- - ) Other fabrics.
(521020 (- ) Bleached.
521021 -- ) Plain weave.
521029 '- - ) Other fabrics.
(521030 (- ) Dyed.
521031 '- - ) Plain weave.
521032 '- - ) three-thread or four-thread twill, including cross twill.
521039 ) Other fabrics.
(521040 V ) Of yarns of different colours.
521041 ) Plain weave.
521049 ) Other fabrics.
(521050 \- ) Printed.
521051 '- - ) Plain weave.
521059 -- ) Other fabrics.
|
5211 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

(521110 (- I Unbleached.
521111 -- i Plain weave.
521112 ) three-thread or four-thread twill, including cross twill.
521119 i Other fabrics.
521120 (-; ) Bleached.
(521130 c- \ Dyed.
521131 i Plain weave.
521132 -~ 1 three-thread or four-thread twill, including cross twill.
521139 - -j Other fabrics.
(521140 (*: I Of yarns of different colour.
521141 - -] Plain weave.
521142 -~ Denim.
521143 Other fabrics of three-thread or four-thread twill, including cross twill.
(

521149 ■~ Other fabrics.

(521150 (-) Printed.
521151 - -] Plain weave.
521152 - -j three-thread or four-thread twill, including cross twill.
521159 - -] Other fabrics.
5212 OTHER WOVEN FABRICS OF COTTON.
(521210 (-) Weighing not more than 200 g/m2.
)521211 --; Unbleached.
521212 - -] Bleached.
521213 " -) Dyed.
Custom Classification of Textiles and Textiles Articles Under HSN

521214 (--) Of yarns of different

521215 (--) Printed.
(521220) (-) Weighing more than 200g/nr
521221 (- -) Unbleached.
521222 (- -) Bleached.
521223 (- -) Dyed.
521224 (--) Of yarns of different
521225 (- -) Printed.
Classification of Woven Fabrics of Cotton
Headings 5208 to 5212 cover the entire range of cotton woven fabrics (excluding special woven
fabrics of cotton of Chapters 57-59). These headings are taken together for comprehensive
explanation and understanding. These can be divided into two main groups:
A. Containing 85% or more by weight of cotton - headings 5208 and 5209.
B. Containing less than 85% by weight of cotton - headings 5210-5212.
In category A, the fabric should be essentially of cotton fibres with no or little amount of other
fibres. The difference between headings 5208 and 5209 is that of gsm. Heading 5208
covers cotton fabrics weighing not more than 200 g/m2. Heading 5209 covers fabrics weighing
more than 200g/m:. In both the headings, the cotton content in the fabric should be 85% or
more.
In category B, the cotton content is less than 85%. In the headings 5210 and 5211, cotton is
mixed mainly or solely with man-made fibres. The remaining heading 5212 covers the other
fabrics of cotton, i.e., the fabrics in which the cotton is mixed with fibres other than man-made
fibres. This is explained in detail in the later pages.
Each heading is further divided into five subheadings:
1. Unbleached;
2. Bleached;
3. Dyed;
4. Of yarns of different colours (yarn-dyed);
5. Printed.
Headings are subdivided, further, on the basis of weave patterns:
1. Plain weave;
2. Twill weave;
3. Other weaves.
The importance of weave patterns is already discussed in Unit II of this book. But, for further
clarity, continuity and understanding, it is explained here again as it is very technical in nature.
Two weaves are important to be understood from the classification point -plain weave and twill
weave.
Plain Weave
Plain weave is an interlacement of weft and warp at right angles. It is normally one warp over one
weft (1 up/1 down) as shown in Fig. 5.6. There are mainly two variations within the plain weave:
110
Cotton
- Basket weave;
- Rib weave.
Cotton fabrics of these weaves are also classified under plain weave. Basket weave is an even
weave, i.e., two up (warp)/two down (weft) or three up/three down or four/four weave. In a rib
weave, the variations are at various levels. Ribs are produced in the fabrics either by using thick yarns
alternatively or by clubbing two warps or wefts together, as shown in Fig. 5.13. Rib weave should not
be confused with cut pile corduroy fabrics of heading 5801 (refer explanation to heading 5801 for
understanding the structural differences). Samples of all weaves along with the weave patterns are
shown below:
warp

(a) Basic plain weave. (b) Gauze (bandage cloth).

Fig. 5.6. (a) Basic plain weave; (b) Gauze cloth made in plain weave.
Plain weave is the most balanced weave in terms of construction of the fabric. Plain weave
fabrics can be of light weight, medium weight or heavy weight.
Lightweight plain weave fabrics have very open weave and mesh like structure. This
category of fabrics includes the following:
— Cheesecloth is a very soft fabric originally used to strain the cheese and curd (Fig 5.7(a)).
The density of fabric is as low as 10 x 12 (i.e., 10 warps and 12 wefts per square inch). It is
normally cotton or cotton blended fabric with very low structural stability and strength. The
other variations within cheesecloth are gauze cloth and tobacco cloth. Plain woven gauze
fabric of this Chapter is different from leno woven gauze fabric of heading 5803. The difference
in construction is highlighted under heading 5803. Gauze cloth of this Chapter has slightly
higher density than cheesecloth. It is mainly used in medicaments as bandages. It is also used as
lining to curtains and theatrical costumes. Tobacco cloth is wider than cheesecloth, but
construction is almost the same. The density of this fabric varies from 8 * 8 to 48 * 48. The yarn
counts on warp and weft (or filling) is less

1tom Classification of Textiles and Textiles Articles Under HSN

than 40 s. Loosely plain woven cotton cloth is also used as a back cloth or reinforcement material
(Fig 5.7(b)) in rexin or papers to impart tearing strength. Buckram and crinoline are also low in
count, low density cotton plain weave fabrics, but are heavily sized. Buckram is specifically
classified under heading 5901 as fabric coated with gum or amylaceous substances. Crinoline is
also a similar type of fabric, to be classified under heading 5901 only. These fabrics are heavily
starched and stiffened and are considered special fabrics under the HS. Crinoline is also a name
of garment (see Chapter 61, Fig. 14.46). It is a stiffened material used for linings of skirts.
(a) Buckram (heading 5901). (b) Organdy - a sheer, stiff fabric. Fig. 5.8.
Lightweight stiff cotton fabrics.
Organdy is a lightweight sheer cotton fabric (Fig 5.8(b)). It is stiff and strong. It is made from
combed fine yarns of fine counts upto 150 s with yarn density as good as 84 x 80. It is used in
see-through garments. It is used for embroidery backing also. It is a cotton counterpart of
organza and chiffon. Organza is a thin, transparent, stiff sheer fabric of highly twisted rayons.
Chiffon is a semi-transparent type of fabric, made of superfine, highly twisted filament yarns.
Voile (Fig 5.9(a)) is another well-known lightweight sheer cotton plain weave fabric. Unlike
organdy, it is a soft fabric with very good handle and drape. Voile construction is also different
from organdy. Organdy is a single yarn weft and warp construction, whereas voile has two-ply
warp construction. Voile need not be necessarily of cotton. Silk voile is extremely fine and sheer,
and is very exotic. Voile is used in ladies clothes, children clothes, draperies and furnishings.
Lawncloth is a thin, lightweight sheen plain weave fabric made with cotton or linen yarns. It is
made stiffer by sizing. Sizing is a starch application to the fabric. Sizing material gets filled in the
gaps in the fabric and the fabric becomes stiffer when this starch gets dried up. It is crisper than
voile, but not as crisp as organdy.
Batiste is soft, sheer cotton fabric. It is generally made of combed yarns and is often
mercerised. Other blended and filament yarns are being used to make this type of fabric.
Nainsook is a lightweight plain weave fabric of fine combed cotton, similar to batiste but it is a
bit heavier. It is often mercerised. English nainsook has a soft feel, but French version is crisp
and calendered.
Cambric is a very fine, thin white cloth made of cotton or linen (Fig 5.9(b)). It is an all-purpose
fabric used as book coverings to belting to corsets to shoes
Cotton
to church cloth. It is a closely woven rather firm cotton fabric with a slight glossy surface
produced by calendering. It belongs to the family of fabrics of the jaconet, lawn, longcloth and
mull family. It should not be confused with chambray fabrics.

(a) Voile (b) Cambric

Fig. 5.9. Lightweight thin cotton fabrics. (Sources: www.alibaba.com;
www.wmboothdraper.com.)
Medium weight plain weave cotton fabrics are more stable in structure. They are more
balanced and have moderate to high yarn density. This category of fabrics includes the
following:
- Calico is a plain weave cotton fabric in one or more colours. Calico, named after Calicut, India,
where the fabric originated, is a fabric with an equal number of warp and weft threads. It is
heavier than muslin. It is a closely woven fabric with small print designs. It remains a low fabric
construction.
- Chambray is one of the popular cotton fabrics; it is made of coloured cotton warp and white
weft yarn. It is normally a closely woven, plain-woven fabric with or without checks and stripes.
It is used mainly for shirtings. Chambray fabrics are very similar to oxford fabrics. Oxford
fabrics are, however, woven in basket weave as shown in Fig. 5.10.

Fig. 5.10. (a) Chambray with one coloured warp and white weft; (b) Oxford with
two coloured warps and one weft.
Chintz means spotted. It is a plain-woven fabric, which is printed with small floral prints of more
than one colour all over the surface (Fig. 5.11(a)). It is a popular variety of cotton fabric for
women dresses in India. It is of light and medium weight. It is always printed. It is often given
a permanent or semi-permanent glaze. It finds use in draperies and dresses.
113
 Custom Classification of Textiles and Textiles Articles Under HSN

Fig. 5.11. (a) Chintz; (b) Seersucker.

- Gingham is a plain checked or striped cotton or cotton blended fabric made with yarns of
different colours. It is usually woven on boxloom. Strangely, a solid, single shade or colour
gingham is called novelty gingham.
- Longcloth also known as fineplain is a closely woven plain weave cotton fabric. The density of
fabric is high and the yarns are also of high counts. It is heavier than lawncloth. It is denser than
percale.
- Muslin is a general name for plain-woven fine white cottons for domestic use. It is believed
that muslins were first made at Mosul (now a city of Iraq). It is also made with cotton blended
yarns. Swiss muslin is a modem crisp, semi-transparent fabric, either dyed or white, and
sometimes figured. Certain sheetings are known as muslins. Bookbinders' muslin, made in
Scotland, is fine and crisp. Muslin is a tough and thick cloth. Muslin is stronger and heavier than
longcloth. Wide muslin is known as sheeting.
- Percale is a closely woven, plain weave fabric of cotton or cotton blended yarns. Yarns have
moderate twist. They may be carded or combed. Percale sheets have high yarn density (90 x 90
or more). It has a compact texture.
- Seersucker is a light, thin fabric, generally cotton or rayon, with a crinkled surface and
usually with striped pattern (Fig. 5.11(b)). It is a woven fabric, which incorporates modification
of tension control. In the production of seersucker, some of the warp yarns are held under
controlled tension at all times during weaving, while other warp yarns are in a relaxed state and
tend to pucker when the filling yarns are placed. The result produces a puckered stripe effect in
the fabric. It is normally a plain weave cotton or a cotton blended fabric.
- Cretonne is a French fabric. It is normally a grey fabric, strong and unglazed. It can be plain
or printed. It is used for draperies and slipcovers. It is only 100% cotton fabric. It is made in
coarse counts upto 30. Its printing style is very similar to chintz.
Heavyweight plain weave fabrics are coarse, heavy fabrics. They find use in heavy upholstery
furnishings. This category of fabrics includes the following:
- Huckaback is a coarse absorbent cotton or linen fabric used especially for toweling. It is not
a terry towel fabric of heading 5802. It is a fabric made of thick cotton yarn with a loose weave
and is used as a substitute for terry towel. It is only made from natural fibres such as hemp, linen
and cotton.
- Osanburg is a low grade heavyweight fabric made with low count coarse cotton yarns.
Sometimes, it is made from waste cotton yarn and short cotton fibres. It is
114
Cotton
named after the city of Osanbruck (Germany), where it was first made. It is also known as
drapery crash and hopsacking. Hopsacking is normally made with novelty yarns unlike
osanburg. Spiral cotton yarns of low counts are used for hopsacking fabrics, as shown in Fig.
5.12.

Fig. 5.12. Hopsacking fabric made by weaving spiral

novelty yarns.

Basket Weave

JXJ 1 i 2 a
2

cS s
3 ni

3 I
c

J J J J j
(a) A plain basket weave (2/2). (b) Canvas (2/2). (c) Monk's cloth
(4/4).
Fig. 5.13. Basket weave, a plain weave variation for thicker cotton
fabrics.
- Canvas is a heavy, coarse, closely woven fabric of cotton, hemp, or flax,
used for tents and sails. The fabrics of this chapter should not be coated,
covered, laminated or impregnated. These can be undyed or dyed. These
are normally made in coarse counts. Originally, canvas was made in
cannabis known as hemp. Linen canvas is still a premium canvas. In
canvas, the basket weave uses two yarns together (sometimes even three
or four yarns) as warp and weft, as shown in Figs 5.13 (a) and (b). Canvas
is a very versatile fabric used in needle point tapestries (of heading
5805), painting substrates and tarpaulins (of headings 5907 and 6306).
Classification of canvas changes according to the surface treatments. If it
is primed with a filling substance so as to make it suitable as painting
canvas, it is classified under heading 5901, provided it is not mounted on
frames (heading 6307). If it is painted with colours with some design or
scenery, classification is 5907. If it is coated with a polyethylene layer and
sold as water-proof material, it is classified under heading 5907,
provided it is not cut to size and shape as made up. In case it is made up
115
Custom Classification of Textiles and Textiles Articles Under HSN
canvas tarpaulin, it is classified under heading 6306. If it is a piece of fabric sold as
set or kit along with threads, and hooks and needles, it is classified under heading
6308. It is also known as duck fabric.
- In fact, duck fabrics have many variations. These include number duck, array
duck and flat or ounce duck. Number and army ducks are always of plain weave with
medium or heavy ply yarns; army ducks are the lighter. Ounce ducks always have
single warp yarns woven in pairs and single or ply filling (weft) yarn. Other varieties
include sail duck, belt duck, hose duck, tyre duck, biscuit duck, harvester duck and
boot duck.
- Monk's (Druid's) cloth is a coarse cloth shown in Fig. 5.13(c). It is made with
four-warp and four-weft yarns basket construction. Sometimes, it is even 8><8
basket construction. It is used mainly by Buddhist monks. It is also used in
furnishings.
Rib Weave
In a normal plain weave, warp and weft are one-up/one-down. In a rib (plain) weave,
the ribs in the plain weave are obtained either by taking two yarns together in either
warp or weft direction or by using a thicker yarn in either direction, as shown in Fig.
5.14.
weft yarn (one) weft yarns (two)
warp yarns (two)
(b) 1
warp
/
2 war
p
yarn
weft
rib

(a) 2 warp/ 1 weft

weave.
H i""iiui . I ill ■ I ii 11 11
thick weft yarn

rib weave.
(c) 1 thin warp/1 thick weft rib weave. (d) Rib fabric, 2 warp/1 weft.
Fig. 5.14. Rib weave, a plain weave variation, for horizontal and vertical ribs.
- Dimity is a cotton fabric from Greece. It is a sheer, crisp cotton fabric with
raised woven stripes or checks, used chiefly for curtains and dresses. It is
normally made in a rib weave construction.
116
Cotton
- Poplin is a heavy, durable fabric that has a ribbed appearance. It is made with wool cotton
or rayon or any mixture of these. The ribs run across the fabric from selvage to selvage. They
are formed by using coarse weft yarns in a plain weave. The name 'poplin' comes from papeline,
a fabric made at Avignon France. It can be bleached, dyed or printed. It can be printed or yarn
dyed.
- Broadcloth is a very tightly woven cotton or wool fabric, either in plain weave or twill weaves,
and is normally twice the width of the normal fabric. It is woven on specially made broad looms. It
is originally a fabric of woof but sometimes made in other fibres also.
- Bedford cord is a corded fabric, and the cord is due to rib weave. Tow ply heavy warp yarns
are used to create ribs. The cords run lengthwise. It is a very sturdy fabric made usually in cotton
(Refer Terms and Definitions, The Textile Institute, Manchester).
Twill Weave
Twill weave and its variations are explained in Unit II. Diagonal lines from left to right or right
to left characterise twill weave. Only three-thread twill and four-thread twill are specifically
mentioned in the subheadings of this Chapter. Three-thread twill is made from a repeat of three
yarns, one in warp, two in weft or vice versa. The weave moves diagonally and that is why the ribs
are diagonal. Twills can be warp faced or weft faced. In warp faced twills, the colour of the warp
will show on the surface. In weft face, the colour of the weft yarn will show on the surface. Twill
fabrics can easily be identified with their typical ribs visible with naked eye.
Three-thread twill
weft yarn weft yarn
(white) (white)

| ■| i nit* ■ | H
*

■ M MM |l
-_- _
L
... . . O T> m- - " *1 _ ___
-m- ~ T _ ___ 1
pu 5 c - - ---- f
c " "
■ "1 1 "- I5S M l
lB^^^^^
(a) Left-handed, warp (b) Right handed warp
faced three-thread faced three-thread twill.
twill.

(c) Three-thread (d) Three-thread

left-handed fabric, warp right-handed fabric,
faced. warp faced.
117
Custom Classification of Textiles and Textiles Articles Under HSN

(e) weft faced, (f) weft faced,

three-thread twill. three-thread twill
fabric.

ill ft. a.| ..■.,■. | H ■ ■

a a e a. S/^^*
*'-"V ^
t*//".

(g) Three-thread cross twill, (h)

warp faced. Three-thre
ad cross
twill fabric.

'V.,V^VCA *
I " . !-^ 3* ■* * * ■"
^-. .... :.--^.;-:>:.;--v,-:<.'.<'-
^;-j,>vi
V"% *v*-*~"*.V
\\',.'.''"^-\'\^',/'.Vy'/.--r'
V".'V>r
(k) Diamond cross twill
(i, j) Cross twill with fabric. Fig. 5.15.
diamond pattern. Three-thread twill weave
patterns with some variations.
Four-thread Twill
Four-thread twill means 1+3 combination, i.e., one warp and three wefts or
vice versa. Ribs are more distinct and prominent in four-thread twill.
Thickness of the rib depends upon the size of the float, as shown in Fig.
5.16.
Like three-thread twill, four-thread twill also has some variations within.
These include cross twill (but not double faced), diamond twill and random
twill. The basic thing to be seen is diagonal lines, whether straight or
zigzag.
Cotton
weft yarn (white)
lilllilllillll
■NH■■■■■■■1
■ II ■ ■ ■ ■ ■ ■ ■ ■ ■' . m
m*
^Wll'lll'lll1

(a) Warp faced, four-thread

twill (3/1).

(b) Four-thread twill

fabric.

warp floats over two weft yarns

warp floats over three weft yarns
(c) Three-thread vis-a-vis
four-thread twill. Fig. 5.16.
Four-thread twill.

Double-Faced Cross Twill

weft yarn (white)
■ 15 ■ * I ■'■~H~iH -I
I
A3 I i m I I j.w.l I
|=g±
■ 111 Mll| W I (■"■■■■■"in ■ || » i? I—,
P" _ 11 „Tl _ l-if I ml | I mi ■ | it-t
-ll-lll'-l.'l'.„ float of warp and weft is
TT even J
L" I
(a) Four-thread twill (2/2) double faced even twill, float size or rib size of
warp and weft is the
same. I»'|I"|M'||"||"||"

■ ■■|Mll|-i-l-|-H|flli|MliMli

rjJpl-iiiiMiliglligllMll rrtf | H O
gJLi-l M | g 11 g i I rgHi!

^-l"M"W MIWillBl m-fTf W

l-I'l'M-l'
(b) cross twill, double faced. (c) Herringbone - a double faced
cross twill fabric. Fig. 5.17. Double faced cross twill or even twill.
Custom Classification of Textiles and Textiles Articles Under HSN
Four-thread twill can afford another combination, i.e., two warps + two wefts. This is also known
as even twill as the diagonal ribs of twill weave will be aL even distance, and the front and back
of the fabric will be identical, as shown in Fig. 5.17. Colour distribution of warp and weft yarn will
be even on both the sides.
There are many traditional cotton twill fabrics, known by a particular name. They include:
- Drill is a German fabric, which is a durable rough twill for work clothes for car-mechanics and
engineers. Khaki drills are very common. They are heavier than chinos. It is like canvas fabric,
but with a twill weave. It is essentially a 100% cotton fabric.
- Chinos are coarse twilled cotton fabrics used for uniforms and sometimes work or sports
clothes. These are cotton twill fabrics and are much lighter than the drills. They are very smooth
and soft and are used for cotton suitings. They are tightly-woven to impart weight and strength
required in suitings.
- Gabardine is a warp faced twill fabric, originally made with carded or combed cotton yarns.
Now it is more popular in worsted wool yarns. The fabric has distinct diagonal ribs from left to
right with angle varying from 45 to 63 degrees.
- Khaki is a twill fabric originally made in tan coloured warp faced twill. It is softer and lighter
than drill. It comes from East India. Khakis are normally made in cotton, but cotton blended
yarns are also used these days.
DENIM
Denim is classified separately in subheadings 520942 and 521142. Denim can be
three-thread or four-thread or double-faced or cross twill fabric, yet it is not clubbed along with the
subheadings 520943 and 521143 specifically meant for three-thread or four-thread twill,
including double faced twill or cross twill. The construction of denim is slightly different from the
normal twill fabrics. In denim, the warp yarns are of one and the same colour and the weft yarns
are unbleached, bleached, dyed grey or coloured in a lighter shade than the warp yarns. The
Subheading Nolc 1 of Chapter 52 defines the meaning and scope of the type of denim
classifiable under subheadings 520942 and 521142. The Subheading Note 1 reads:
Tor the purposes of sub-headings 520942 and 521142, the expression 'denim' means Fabrics of
yarns of different colours, of 3-tliread or 4-thread twill, including broken twill, Warp faced, the warp
yarns of which are of one and the same colour and the weft yarns of which are unbleached, bleached,
dyed, grey or coloured a lighter shade of the colour of the warp yarns'.
Denims of subheadings 520942 and 521142 do not include four-thread double-
faced or even twill fabrics. The basic criterion of distinguishing denim classifi- .
able under subheading 520942 or 521142 and the other twill fabric of subheading
520943 or 521143 is that the fabric should be warp faced. Warp faced fabric means
top surface of denim should show the colour of warp and backside should show
the colour of weft. Broken twill or skip twill is twill in which the ribs change the
direction to produce zigzag effect. Herringbone twill is a typical example of broken
:
twill. . -
In denim, warp and weft should not have the same colours. Warp has to be necessarily dyed and
weft should either be undyed or dyed with a lighter shade of warp colour. For example, if the warp
is dark blue, the weft could be white or light blue/
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Cotton
as shown in Fig 5.18. The following should be kept in mind while deciding the classification of
denim:
1. It should be a twill weave. It could be three-thread or four-thread twill weave, but it should not
be double-faced twill. In double-faced twill both the faces of the fabric are identical and as per
Chapter Note, denim under subheading 520942 or 521142 should not be double-faced. Denim
under these subheadings shall be warp faced only, i.e., colour of the warp yarn should be more
prominent on the face of the fabric.

Fig. 5.18. (a) Genuine denim, warp (blue) and weft (white); (b) four-thread twill
weave.
2. Double-faced denim-like constructed fabric shall not be treated as denim for the purpose of
classification. Instead, it shall be classified as normal twill fabric of subheading 520943 or 521143.
3. In normal trade, any faded indigo or blue colour fabric with denim-like effect is treated as
denim. Textile finishing is so advanced that it can bring the rough and faded effect of denim on
any textile fabric, as shown in Figs. 5.19(a) and 5.19(b). Such fabrics should not be confused with
regular denims as defined in the Subheading Note 1 of Chapter 52. Classification of denim
depends on its construction rather than appearance.

(a) Denim effect but not

denim; no twill weave. (b) solid dyed twill
fabric.
Fig. 5.19. Imitation denim.
4. Denim, as stated above, has to be a yarn dyed fabric. Sometimes, a
twill fabric identical to the construction of denim is made, but without
any coloured or dyed yarns. Later on, it is dipped into a dye bath for
dyeing (known as solid dyeing). Such fabrics are, therefore, not made
from yarns of different colours (Fig 5.19(c)). Hence, they shall be
classified under dyed twill cotton fabrics and not under the
subheadings of denim.
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Custom Classification of Textiles and Textiles Articles Under HSN
Two-thread twill - a Plain Weave
Subheadings under headings 5208-5211 mention three-thread or four-thread twill including
cross twill. Can there be two-thread twill or more than four thread twill? Two-thread twill is
nothing but plain weave. Plain weave is one warp + one weft combination, which is nothing but
plain weave. Plain weave also makes diagonal lines across the fabric, but these lines are seen
both from right to left and left to right and therefore, are not distinct and obvious. Twills above
four-threads are known as satin/sateen weave.
Five-thread twill - a Satin Weave
In a five-thread twill, the warp floats over four weft threads and the interlacement of yarns is
therefore at fifth point, as shown below. This type of yarn arrangement is known as 'satin
weave'. The lesser number of cross points result in better refractive index. The fabric gives
better shine. That is why the satin fabrics are smooth and shiny. Cotton fabrics of satin weave are
classified in the residual subheadings only. Unlike three-thread or four-thread twill, the ribs are
not seen in five-thread twill or satin weave because, the float size of four is so big that it almost
covers up the weft yarn (as shown in Fig. 5.20).
weft yarn (white)
1 Coloured warp yarn
floats over 4 white weft
yarns

IT 3
og
Fig. 5.20. Satin weave, classified in residual heading (other than plain
weave and twill weave).
Sateen weave is a variation of satin weave. Apart from satin/sateen weaves,
there are many weaves which are not specifically mentioned in the HS. They
are classified in the residual subheadings only. Sometimes, special effects
through weave are added in the plain or twill weave. This type of mixed or
complex weaves should also be classified in the residual subheadings. The
residual subheadings should not, however, be used for gauze fabrics made
of leno weave. There is a specific heading of gauze fabrics under heading
5803. Similarly, the residual subheadings of 'other fabrics' should also not
be used for pile, cut pile, loop pile or terry pile, double cloth type of fabrics.
These are specially woven fabrics and are separately classified under
Chapter 58.
Brocade fabrics are rich and expensive fabrics. Basic weave is satin. They
are decorative fabrics. Originally, these are silk fabrics. The weft threads
are often of gold or silver in the original fabrics of this name. There are
embossed or embroidered effects in the fabric. Motifs may be of flowers,
foliage, pastoral scenes, or other design. Its uses include upholstery and
church vestments. They are woven on jacquard looms. These are of gsm
more than 200.
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Cotton
Brocatelle fabrics are similar to brocade, but the designed are in high relief. It is also woven on
jacquard. The weft yarns have low twist. Extra threads are introduced as backing.
Damask is from Damascus. It can be made of silk, wool, linen, cotton, or man-made fibres. The
ground may be in twill weave, and the contrasting design in satin. True damasks are flat and
reversible, and thus differ from brocades. They are made on jacquard looms.
Dobby fabrics are made on dobby looms and they have self-designs or are two- or
three-coloured fabrics with geometrical motifs (Fig. 5.21). Dobbies may be of any weight or
compactness, with yarns ranging from very fine to coarse and fluffy. Standard dobby fabrics are
usually flat and relatively fine or sheer. However, some heavyweight dobby fabrics are usually
flat and relatively fine or sheer.

Fig. 5.21. Cotton fabric woven on dobby loom, classified in the residual subheading of 'other
fabrics' of main headings 5208-5211.
Jacquard is multi-coloured jacquard fabric made from yarns of different colours. It is woven on
special looms known as jacquard looms. All figurative and floral motifs are woven on these looms.
Sometimes, it may appear as printed fabric, but it can easily be identified by seeing the backside
of the fabric, as shown in Fig 5.22. The backside appears like a negative photo image of the front.
Honeycomb weave is a type of float 'weave, often referred to as diamond weave. It is
different from diamond twill. It derives its name from the French Nid d'abilles, which means a
bird's nest. The fabric appears like consisting of small boxes, as shown in Fig. 5.23(b). It is also
called a waffle fabric.

Fig. 5.22. Jacquard cotton fabric, face and backside

123
 Custom Classification of Textiles and Textiles Articles Under HSN

(b) Unbleached, fully finished

(a) Unbleached grey fabric organk cotton made coUm fabrfc
Fig. 5.23. Unbleached fabrics, grey or finished, classified under the subheading
'Unbleached'.
Flannel vis-a-vis Flannelette
Flannelette is a cotton fabric imitating flannel. It is a soft cotton fabric with a nap. Flannel is
normally a woollen fabric, which is brushed on one side or both sides to give woolly effect on the
surface of the fabric. Surface is fully napped. Likewise, cotton fabric of thick yarns are made and
brushed to create flannelette. It is extensively used in baby diapers and beddings because of its
soft and cozy surface. Flannelette can be medium to heavy weight cotton plain weave fabric
made with carded yarns of lower counts. The density of such fabrics is not very high.
Unbleached
The term unbleached should be understood in terms of Sub-heading Note 1(e) to Section XL
Unbleached is natural, raw fabric which is not subjected to any bleaching, colouring or dyeing or
printing process. These fabrics may be treated with a fake dye (or fugitive dye), which is
easily washable. Unbleached fabrics include both grey fabrics of indeterminate colour and
fabrics which are finished as such without undergoing bleaching, dyeing or printing. Such natural
shade fabrics are to be classified as unbleached fabrics only. Sometimes, unbleached fabric as
such is fully finished to retain the natural raw cotton effect. Cotton fabrics made of organic cotton
are normally not coloured or organically coloured and finished as such without using chemicals.
Such types of fabrics (as shown in Fig. 5.24) are also classified under the

Fig. 5.24. Organically colour-grown cotton made fabrics (not subjected to wet
processing other than finishing), classified under subheading 'unbleached'
(image courtesy - www.pmorganics.com).
124
Cotton
subheading 'unbleached'. Organically coloured grown fibres are of light shades only and are very
costly fibres.
Bleached
Bleached fabrics are white fabrics. Bleaching is a chemical process, which can either be done at
the yarn stage before weaving or at the fabric stage after weaving. In both cases, the end product
will be a white fabric. Sub-heading Note 1(f) to Section XI defines the complete scope of
bleached fabric. It includes fabric which has undergone bleaching process: At the same time, it
includes fabrics which are dyed white. Woven fabric with both unbleached and bleached yarns is
classified as bleached fabrics. Sometimes, dyed or printed fabrics are also made white by a
process known as 'stripping'. Any white fabric, whether dyed white, bleached or stripped is
covered under this category.
Dyed
It is already explained in Unit II of this book. Dyed woven fabrics mean a fabric dyed with single
colour (other than white). Colourless grey fabric is dipped in a dye bath for colouring. The fabric
so obtained will have one shade of colour throughout. This is known as 'solid dyed' fabric. If the
fabric is weaved from single coloured yarns, it shall also be deemed as dyed fabric only, although
it is a yarn dyed fabric.
Of Yarns of Different Colours
Subheadings of headings of woven fabrics of cotton frequently mention 'of yarns of different
colours'. It is well known that yarns are dyed too. And, a coloured fabric is obtained either by
fabric dyeing (solid dyeing) as explained earlier or by weaving coloured yarns. When the weaving
is done with yarns of different colours, the woven fabric so obtained can be of multi-colours. It can
be a check or a stripe depending upon the arrangement of coloured yarns in the weave. However,
when the fabric is woven from the coloured yarns of single yarn, it is difficult to make out
whether the woven fabric so obtained is yarn dyed or fabric dyed. Keeping in view this difficulty in
mind, only fabrics obtained from yarns of different colours are classified exclusively and not all
yarn dyed fabrics. Therefore, the expression 'of yarns of different colours' should, therefore, not
be treated as synonymous with 'yarn dyed'.
Woven fabrics of yarns of different colours should have more than one colour visible in the fabric.
Even two shades of same principal colour will be treated as yarns

Fig. 5.2S. Multicoloured yarns spun by blending coloured fibres;

multicoloured fabric

125
Custom Classification of Textiles and Textiles Articles Under HSN
of different colours. Fabrics made of multi-coloured yarns (as shown in Fig. 5.25) are also
classified under the subheadings 'Of yarns of different colours'. This includes woven fabrics made
by weaving hand-dyed and hand painted yarns. In these yarns there is more than one colour and
on weaving, the fabric will have more than a single shade.
Printed
Printed woven fabrics are printed with coloured patterns and motifs. Fabric printing can be done
on an unbleached, bleached, dyed or yarn dyed fabric. There are different styles of printing such
as direct printing, discharge, resist printing, etc. There is, however, only one subheading at
six-digit level for all types of printed fabrics. Even if the printing is very minimal and not very
significant with respect to the total surface area of the fabric, the fabric will be deemed as printed
fabric for the purpose of classification. The following are also regarded as printed woven fabrics
bearing a specific design by:
- spraying colours by means of a brush or gun;
- means of a transfer paper;
- means of selected flocking;
- means of a batik process.
Printing technology is getting very precise and accurate. Sometimes, the stripes are so
accurately printed that one can easily mistake them as woven stripes. Therefore, it is important
to distinguish between a printed stripe or check and a woven stripe or check. In woven stripes,
the face and back of the fabric will not show colour difference, as shown in Fig. 5.26(a), whereas
in printed stripes, the back side of the fabric

(a) Woven stripes made by weaving green and white yarns, face and back side.

(b) Printed stripes on white plain woven fabric, printed with blue colour. Fig. 5.26. Woven vis-a-vis
printed stripes.
126
Cotton
will show duller shade. In woven stripes, the coloured portion will also show the colour of the
background (white in this case), whereas in printed stripes, the face side will show only a single
colour, as shown in Fig. 5.26(b). For example:
Following must be known to arrive at an appropriate heading:
1. The weight of cotton in the fabric.
2. The weight of the other fibres in the cotton fabric.
3. Weight of the fabric in terms of g/m2 (gsm).
4. Whether it is unbleached, bleached, dyed, yarn dyed or printed.
5. Weave of the fabric.
Scope of heading 5212
Heading 5212 reads 'other woven fabrics of cotton'. It has to be interpreted in relation with the
previous four headings. Headings 5208 and 5209 cover woven fabrics of cotton containing
85% or more by weight of cotton and headings 5110 and 5211 cover woven fabrics of cotton
containing cotton less than 85% by weight, but mixed solely or mainly with man-made fibres.
But, cotton is also blended with silk, wool and other vegetable fibres. Where will it be classified?
The heading 5212 covers such mixed or blended fabrics. This heading is not meant for all other
fabrics of cotton other than those covered in the preceding four headings, irrespective of the
nature and composition. Heading 5212 does not cover specially woven or coated, covered or
laminated cotton fabrics.
Headings 5208-5212 do not include the following:
(a) Bandages, medicated or put up for retail sale (heading 3005). [For medicated textile
products, there is an exclusive heading 3005. In medicated products, cotton fabric is merely a
carrier of the medicament and therefore, the essential character of the product is solely
determined by the medicament.]
(b) Woven pile fabrics of heading 5801. [This is an important exclusion. All woven fabrics of
cotton are not covered under this chapter. Specially woven pile or loop fabrics which are made on
special looms are provided with exclusive headings 5801—5803 and 5806.]
(c) Terry toweling and similar terry fabrics (heading 5802).
(d) Gauze (heading 5803).
(e) Woven fabrics for technical uses, of heading 5911. [Cotton fabrics of this Chapter and of
Chapter 58 are regular fabrics mainly used for apparel and furnishing purposes. Chapter 59
covers coated cotton fabrics and technical fabrics which are designed for a specific technical
application.]
A few illustrations:
(a) A cotton fabric (dyed poplin) composed of cotton/viscose ratio 70:30 with gsm 140.
The weight of the cotton is less than 85% and the gsm is less than 140, so the appropriate main
heading will be 5210.
5210 Woven fabrics of cotton, containing less than 85% by weight of cotton, mixed solely or
mainly with man-made fibres; weighing not more than 200 g/m2.
It is a dyed fabric, but it is not mentioned whether it is fabric dyed or yarn dyed. On visual
inspection, it is found to be a single colour fabric. So, it is a fabric dyed fabric under subheading
(521030). Poplin is a plain weave construction, so the appropriate subheading for classification
shall be subheading 521031.
127
 (b) A 100% cotton woven denim of 140 gsm. This item is being sold as funky
fish denim. The specific subheadings with respect to denim feature at two places
- subheading 520942 and subheading 521142. So, the immediate tendency is to
classify the item under cither of these headings. Let us analyze this sample. First
requirement of denim is that the warp should be of dark colour and the weft should
either be white or of a lighter shade in terms of Subheading Note to Chapter 52.
On closer look, it appears to be a fabric having weft yarn lighter than the warp.
It should be a twill weave with diagonal lines across the surface. But, in this case
it is plain weave. So, it cannot be considered as denim. Second, the subheadings
520942 and 521142 have to be read along with the main heading 5209 and 5211,
respectively. As per these headings, the gsm should be more than 200. But, in this
case it is only 140 gsm. So, on this account this fabric does not qualify as denim
although appearance wise it resembles denim. So, it is not denim.
It is a simple 100% cotton plain-woven fabric with gsm 140. Heading 5208 covers woven
fabrics of cotton containing 85% or more by weight of cotton, weighing not more than 200 g/m2.
Fabric under question exactly fit into this heading. For fabrics weighing more than 100 g/m2 and
containing yarns of different colours, there is specific subheading 520842 under this heading.
The appropriate classification of this fabric shall be subheading 520842.
(c) A 94% cotton and 6% Lycra stretch denim of gsm 220. On closer visual examination,
the fabric is made from dark blue and white colour yarns. The diagonal lines are running down
from left to right, which is typical of twill weave. Weight of the fabric is more than 200 g/m2.
Cotton content is 94%. It is a classical case of 'denim', appropriately classified under
subheading 520942.
(d) A linen-cotton blended fabric with blend ratio 45:55 having gsm 120. Scan through
the headings 5208 to 5212 of woven fabrics of cotton. Under headings 5208 and 5209, the
cotton content should be more than 85%. But in this case it is 55% only. Next two headings
5210 and 5211 are for cotton fabrics containing less than 85% by weight, but mixed solely or
mainly with man-made fibres. Since the fabric under question is a blend of cotton with linen,
which is a natural fibre, the only option is to classify it in the last heading 5212. Heading 5212
reads 'Other woven fabrics of cotton'. Since the cotton predominates linen in terms of weight,
the fabric will be rightly classified as dyed woven fabric of cotton under subheading 521213.
This fabric, if slightly modified in composition, the classification can be still interesting. Suppose
this fabric is a 50/50 blend. If it is to be treated as wholly of cotton, the classification will be
under heading 5212. But linen is equally prominent and it can also be deemed as fabric
entirely made of linen to be classifiable under heading 5309 as 'woven fabrics of flax'. Section
Note 2(A) comes into force. The heading, which comes later in numerical order, will prevail. So,
a slight change of composition results in the change of the Chapter itself.
(e) A blended upholstery woven fabric with composition 47% cotton, 44% rayon
and 9% polyester with a gsm of 250. A look at the sample confirms that it is a coloured
fabric made from the yarns of different colours. It bears design, which is not printed. In fact, the
design has been obtained by weaving (on jacquard loom). It is an upholstery fabric.
Step-by—step study is required to understand the classification of this fabric.
- In terms of Section Note 2(B)(c), when both Chapters 54 and 55 are involved with any
other Chapter, Chapters 54 and 55 are treated as a single Chapter.
Cotton
- Add the components of rayon and polyester, 44% + 9% = 53%.
- This aggregate has to be taken together vis-a-vis cotton component. Now cotton does not
predominate. So, classification of this fabric under Chapter 52 is completely ruled out. The
classification of this fabric shall be under Chapter 54.
- Under Chapter 54, rayon predominates over polyester. So, finally this fabric shall be treated
as made of rayon (viscose filament), even though the cotton content is more.
The Description '100% Cotton Fabric' - How far is it adequate?
Many a times, invoices are raised with very generic descriptions such as this. This needs more
information for proper classification.
1. It does not state whether it is woven, knitted or crocheted. Tf it is woven it will fall under
Chapter 52. If it is specially woven such as cotton corduroy or towel fabric or net fabric, it will
fall under Chapter 58. If it is knitted, it is Chapter 60.
2. [fit is declared as 100% woven cotton fabric, even then the description is not adequate. The
woven fabrics of 100% cotton are classified in headings 5208 and 5209 (containing 85% or
more by weight of cotton).
3. To choose between these two headings, gsm should be known. If the gsm is not more than
200, it is classified under heading 5208. Otherwise, heading 5209.
4. Once the gsm is known, the surface appearance in terms of unbleached, bleached, dyed,
yarn-dyed or printed should be known.
5. Next, weave pattern should also be known to decide the subheading.
Therefore, the description '100% cotton fabric' is highly inadequate. The adequate description
should be like this: plain woven dyed 100% cotton fabric with gsm 140. Unfortunately,
the invoicing pattern across the world does not address to these basic requirements and this leads
to delay and inconsistent classification. Import-export invoices should therefore be in harmony
with the requirements of HS.
Fusible Cotton Lining
Woven fusible lining is classified as cotton fabric if the coating is not visible with the naked eye.
While deciding the visibility of coated layer, no feel factor should come. Cotton is used
extensively in garments as fusible lining, but cotton cannot fuse on its own, so it has to be coated
with a thin fine layer of a thermoplastic medium. In some fusible linings, the coating layer is thick
and distinctly visible. They shall be classified under heading 5903. Thin dotted thermoplastic
coated cotton fabrics are classified as woven fusible lining under heading 5903. Visibility with
naked eye is the sole criterion to decide between headings of Chapter 52 and heading 5903. If
the coating is not visible, classify such cotton fabrics as normal cotton fabrics under any of the
headings of Chapter 52 based on weave pattern, gsm, cotton percentage, etc.
Testing of Cotton Yarns and Fabrics
Cotton is a natural plant fibre. Linen hemp, ramie, etc., are also natural plant fibres. It is not easy
to distinguish between a cotton fabric and linen fabric. Cotton burns with
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Custom Classification of Textiles and Textiles Articles Under HSN
a steady flame and smells like burning leaves. The ash left is easily crumbled. Linen takes longer
to ignite. Linen is easily extinguished by blowing on it. Linen can also be identified with respect
to heat tolerance. It with stands much higher temperatures than cotton.
Silk is a protein fibre and usually burns readily, not necessarily with a steady flame, and smells
like burning hair. The ash is easily crumbled. Silk samples are not as easily extinguished as
cotton or linen. Wool is also a protein fibre, but is harder to ignite than silk as the individual 'hair'
fibres are shorter than silk and the weave of the fabrics is generally looser than with silk. The
flame is steady but more difficult to keep burning. The smell of burning wool is like burning hair.
Burning test is a very primitive and primary test. It is almost impossible to guess the blend ratio
in cotton fabrics by this test. It is good enough to distinguish between natural and synthetic
fibres. Beyond that, it is guesswork. Even rayons smell same like cotton on burning. So, it is
better to go either for microscopic test or chemical test for exact and proper identification.
130
UNIT VI (CHAPTER 53)
Other Vegetable Textile Fibres, Paper Yarn
and Woven Fabrics of Paper Yarn
Man's journey of making fabric started from vegetable fibres. Fibres were extracted from stems
and leaves. Linen (flax), the most ancient of fabrics, is now, being treated as luxury for apparel
wear. Vegetable fibres are eco-friendly and biodegradable.
Unit VI corresponds to Chapter 53 of the Harmonized Commodity Description and
Coding System.
There are no Chapter Notes to this chapter.
The process of extracting textile fibres from plants is explained in detail with the aid of sketches
so that the reader can appreciate the mechanism of extraction of fibres from plants. Hemp is a
very common name used for many vegetable fibres. Some of the hemps are bast fibres and
some are leaf fibres. They have to be classified separately. A detailed table shows hemps of
various types along with their respective classification headings. Vegetable fibres are grown in a
particular region. Classification of fabrics of vegetable fibres, including blended fabrics is explained
by various examples and illustrations.
The Chapter heading 'Other vegetable fibres' suggests that it is an extension of the previous
Chapter 52, as cotton is also a vegetable fibre. Vegetable fibres, also known as 'nonwood' fibres
are categorised as:
1. Surface fibres taken from the surface of seeds (cotton), leaves and fruits (coconut or coir).
2. Soft or bast fibres found in the inner bark of dicotyledonous plants such as flax, jute, true
hemp, ramie, etc.
3. Hard or leaf fibres found in the monocotyledonous leaf plants such as sisal, Manila hemp,
pineapple, etc.
Monocotyledonous and Dicotyledonous
Dicotyledonous means plants whose seed contains two embryonic leaves (cotyledons). The
monocot or monocotyledonous plants have one leaf sprouting forth from the seed, the dicots, or
dicotyledonous plants have two, as shown in Fig. 6.1.

(a) Monocotyledon plant. (b) Dicotyledon plant.

Fig. 6.1. Leaf fibres (Monocotyledon) and bast fibres
(Dicotyledon).
Custom Classification of Textiles and Textiles Articles Under HSN
While reading this Chapter, the following must be kept in mind:
- It does not include chemically modified (regenerated) natural fibres of a kind classified under
Chapters 54 and 55 except paper yarn.
- Bast fibres are different from leaf fibres.

- Vegetable fibres and other intermediate products (till fibre becomes yarn), are classified in the
heading of fibres only.
- Tow of Chapter 55 should not be confused with the tow of this chapter. Tow of Chapter 55 is
a very huge bundle rope of parallel laid extruded man-made filaments which is cut at regular
intervals to generate staple fibres.
- There is no separate heading for sewing thread, so it shall be classified as yarn,
cabled or multifold.
__________________________________________________________

5301 FLAX, RAW OR PROCESSED BUT NOT SPUN; FLAX

TOW AND WASTE (INCLUDING YARN WASTE AND
GARNETTED STOCK).
530110 (-) Flax, raw or retted.
(530120) (-) Flax, broken, scutched, hackled or otherwise,
not spun.
530121 (—) Broken or scutched.
530129 (-) Other.
530130 (-) Flax tow and waste.
Flax
Flax (Linum usitatissimum) is the most important of the bast fibres. The fibres are extracted
from the stem of the flax plant. The word flax is derived from the Old English 'fleax'. The term
'flax' is applied to fibre and yarn, while the name for the sewing threads and fabrics is 'linen'.
The word 'Linen' and the Irish translation 'Lin', all come from the same root. Many products
made from flax bear the prefix 'lin', i.e., linen, linseed, linoleum, etc. The term 'linen' is normally
referred to for household made ups such as tabletops, napkins, towels, etc. Flax fibre by virtue
of its physical and chemical properties is ideally suited for household made ups. Flax fibre is
stronger than cotton. The countries that produce flax are Australia, Austria, Ireland and Belgium
etc. Belgium produces the best quality of linen, but Ireland is noted for the best workmanship.
Flax stems undergo many physical and microbial processes till they are converted into a textile
fibre (Fig. 6.2). Each stage is shown in Fig. 6.3. The cut portions of stem of flax plant are passed
through coarse combs known as rippling. The bundles of these plants are steeped into water,
allowing decomposing or fermenting of the natural gum holding the linen fibres together. This is
known as retting and the flax at this stage is traded as retted linen. The process of retting is
done by dew, pool or dam, stream or chemical or microbe treatment.
Next step is breaking and scutching. In this process, woody parts are shaken or beaten by
hand or mechanically to separate flax fibres from the dry retted flax mass (Fig. 6.4). Scutched
flax, the highest quality part of the crop, is then sorted by hand,
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Other Vegetable Textile Fibres, Paper Yarn and Woven Fabrics of Paper Yarn
collected in bundles (also known as hands) of 0.5 to 1 kg, and then pressed into bales of 100 kg.

Fig. 6.2. Flax stem into fibre processing.

retted flax for breaking retted; broken flax for scutched flax for
beating, scutching straighening fibres,
hackling
Fig. 6.3. Flax processing (from stems to fibres).
During the process of sorting out by way of hackling, short fibres are
collected together to form a flax tow (Fig. 6.5(a)) to be used for coarser
linen fabrics, as the average length of fibres is very less. Long staple fibres
are used for fine linens and they are called as dressed flax. Hackled flax is
made into thick loose ropes. These ropes are just loose fibres lightly
twisted and should not be taken as made from spun yarns. Sometimes, flax
is treated with an alkaline solution to remove the woody particles. This
process bleaches the flax as well. This is called as Cottonized flax (Fig.
6.5(b)).
Cottonized flax is graded on the basis of blending compatibility with cotton
and other fibres. It is graded as extra cottonized (for its higher fibre length
and finer count of yarn more than 24Nm); super cottonized (for medium
fineness intended for counts 12-24 Nm); normal cottonized (for lower
counts less than 12Nm) and fibre cottonized.
Heading 5301 also covers all kinds of yarn waste during spinning and
weaving operations, and garnetted fibres obtained by repeated tearing of
old flax fabrics by
133
Custom Classification of Textiles and Textiles Articles Under HSN
way of gametting (refer Fig. 3.5). This heading also includes wastes unsuitable for spinning into
yarns. Such fibres are mainly obtained from the scutching or carding operations and are used as
stuffing in toys and furniture. These fibres are also used as raw material for paper
manufacturing.

Fig. 6.4. Scutched flax and hackled or

combed flax. (Source:
www.advanced-group.com.)

Fig. 6.5. (a) Flax tow (Source: www.advanced-group.com.); (b) Cottonised, bleached flax
(Source: www.apparelsearch.com.).
Heading 5301 excludes:
(a) Broken woody pieces, which arise during scutching operations of flax (heading 4401).
(b) There are some other varieties of vegetable fibrous materials such as Indian flax (Abroma
Augusta) (heading 5303) and New Zealand hemp or flax (Phormium tenax) (heading
5305). Abroma Augusta plant is also known as Devil's cotton. It is also a bast fibre, but with a
low spinnability. It is found in hotter parts of India and that is why it is also known as Indian flax.
Fibres appear more like jute. That is why it is excluded from heading 5301.
New Zealand flax (Phormium tenax) should not be confused with the flax of heading 5301.
Flax of heading 5301 is extracted from the bark of a tree, whereas New Zealand flax is derived
from the long sword-shaped leaves of a liliaceous plant.
5302 TRUE HEMP (CANNABIS SATIVA L.), RAW OR PROC-
ESSED, BUT NOT SPUN; TOW AND WASTE OF TRUE
HEMP (INCLUDING YARN WASTE AND GARNETTED STOCK).
530210 (-) True hemp, raw or retted. 530290 (-) Other.
True Hemp
'True' hemp needs to be distinguished from 'false' hemp. Hemp is a very common word with
regard to vegetable fibres. Confusion is confounded when the term 'hemp' is used for bast as
well as leaf fibres. Flax is a bast fibre, so is true hemp and ramie.
134
Other Vegetable Textile Fibres, Paper Yarn and Woven Fabrics of Paper Yarn
All the three have exclusive classification under headings 5301, 5302 and 5305.
Ail other vegetable fibres derived from bast (dicotyledonous plants only) stems are classified
under heading 5303. It becomes mandatory to categorise hemps, bast and leaf fibres
separately. Table 6.1 shows the range of hemp fibres and their respective classification.
Table 6.1. Fibres and plants, commonly known as 'hemp'

s. BOTANICAL SOURCE COMMERCIAL TRUE FIBRE headin

NO. NAME COUNTRY NAME/COMMON HEMP TYPE g
NAME
Abut Hon China China jute or No Bast 5303
avieennae Abutilon hemp
Agave Haiti Haiti hemp No Leaf 5305
1 foetida Mexico Mazatlan hemp, No Leaf 5305
Agave Mescal
tequilana
2 h
Agave Mexico Tampico hemp No Leaf 5305
fiinkiana
3 Agave Mexico Mexican hemp No Leaf 5305
lechugilla
4 Apocynum USA Indian hemp No Leaf 5305
cannabinum
^-& USA American hemp Yes Bast 5302
Australia Australian hemp Yes Bast 5302
Bulgaria Bulgarian hemp Yes Bast 5302
... Spain Canamo Yes Bast 5302
France Chanvre Yes Bast 5302
China Chinese hemp ma Yes Bast 5302
Garmany German hemp, Yes Bast 5302
Holland f
Hennup Yes Bast 5302
Hungary Hungarian hemp Yes Bast 5302
kerMer - ';
5\:;; Cannabis, Illinois, Illinois hemp Yes Bast 5302
Saliva L.- USA . .
Italy Italian hemp Yes Bast 5302
Kentucky, Kentuckyliemp Yes Bast 5302
USA
Manchuria Manchurian hemp Yes Bast 5302.
Poland Polish hemp Yes Bast , 5302
Russia _; Russian hemp Yes *
Bast 5302
Syria Si t
Syrian hemp. - Yes * *
Bast 5302,
•6 Gprchorus: India, Jute , '. No Bast 5303
'-:> ■'-.Casuldris '>. --•
Pakistan,
135 B l d
Custom Classification of Textiles and Textiles Articles Under HSN
Table 6.1. continued

s. BOTANICAL SOURCE COMMERCIAL TRUE FIBRE heading

NO. NAME COUNTRY NAME/COMMON HEMP TYPE
NAME •
7 Crotalaria India Benares hemp No Bast 5303
junceaL. Bombay hemp No Bast 5303
Brown hemp No Bast 5303
Coconada hemp No Bast 5303}
:
Itarsihemp No Bast 5303
Jubblepore hemp No Bast 5303
Madras hemp No Bast 5303
Marangel hemp No Bast 5303
Pilibhit black No Bast 5303
h
Seonie hemp No Bast 5303
Sunn hemp No Bast 5303
8 Crotalaria India Indian hemp No Bast 53Q3
9 Furcraea South Natal hemp, No Leaf 5305};
Gigantea America piteria, cocuiza
10 Gigantean South Mauritius hemp No Leaf 5305
weber America
11 Abelmoschu India Musk hemp No Leaf 5305
s L.
12 Hibiscus Russia, Awasthe hemp, No Bast 5303
Cannqbinus Persia, Gambo hemp,
L. India Deccanhemp
Ambari hemp
13 Hibiscus India, Rosella hemp No Bast 5303
sabdariffa Nigeria, Roselle
America
14 Musa textiles Philippine Daveo hemp No • Leaf 5305
nee islands
14 Phorium New Manila hemp No Leaf 5305
tenax Zealand, (New
b ) Zealand No Leaf 5305
Chile hemp
or flax
St. Helena hemp
15 Kirkii bak South Pangane hemp No Leaf 5305
16 f
Sansevieria Cuba ife hemp No Leaf 5305
sp. Bowstring hemp
17 Sida Australia Queensland No Bast 5303
rhombifolia hemp ,
L
(Source: www.hoboes.com)
Harvesting true hemp (Cannabis sativa L.) is similar to that of flax. And so is the process of
extracting fibres (as shown in Fig. 6.6). Retting is a microbial (rotting)
136
Other Vegetable Textile Fibres, Paper Yarn and Woven Fabrics of Paper Yum
process or mechanical process that breaks the bonds in the stalk. Decortication is the process
of separating the bast fibre from the hurd. It is followed by scutching and hackling. The heading
includes raw, retted, scutched and combed hemp. The heading also includes fibre waste (hemp
tow) obtained during scutching or combing. It also includes waste generated during the
spinning and weaving processes. Bleaching or dyeing of hemp does not affect the classification.
c True Hemp }
Stalk&
I
Retting
(mechanical, dew,
water, steam)
( Hemp Fibres j
Decortication( 1
Stea m
explosion,
mechanical)

Hackli Sortin
ng g
f Primary Fibre )
(s
Secondary Fibre
ibre 1 I
Paper, textiles Insulat
(geotextiles, ion,
nonwovens, filters
cordage, etc) etc
Fig. 6.6. True hemp processing chart. (Source: Manitoba Government
website, www.gov.mb.ca/agriculture.)
There are no international standards for grading hemp fibre. The ultra-clean
grade is 99.9% clean fibre and is M-inch to 6inches long. It is used in
non-wovens, textiles and composites. Composite grade fibre is 96%—99%
clean fibre available in lengths of linch to 6inches. It is used for composites in
automotive, furniture, construction and non-wovens. The general purpose
grade fibre is 50%-70% clean fibre. It is used as a cement filler, insulation and
geo-matting.
Heading 5302 does not include:
(a) Fibrous vegetable materials known as hemps but are not true hemps, as
shown in Table 6.1.
(b) The hard woody part of the plant removed during scutching (heading
4401).
(c) Yarn of true hemp (heading 5308).
(d) Rags or scrap pieces of rope or cordage (Chapter 63).
5303 (-) JUTE AND OTHER TEXTILE BAST FIBRES
53031 (-) (EXCLUDING FLAX, TRUE HEMP AND RAMIE),
0 RAW OR PROCESSED BUT NOT SPUN, TOW AND
53039 WASTE OF THESE FIBRES (INCLUDING YARN
0 WASTE AND GARNETTED STOCK). Jute and other
textile bast fibres, raw or retted. Other.
137
Custom Classification of Textiles and Textiles Articles Under HSN
Jute
Jute is also a bast fibre. Chief sources of commercial jute are two Indian species (C capsularis
and C. olitorius). It is a fibre with a silky lustre, high strength and low extensibility, and has a
natural resistance to fire and heat. That is why, it is called 'golden fibre'. Jute is second only to
cotton in the world's production of natural fibres. India, Pakistan and Bangladesh are the major
producers of this fibre. Jute stems are water-retted and stripped like flax, as shown in Fig. 6.7.
Jute has mainly three varieties, viz., white jute, Tossa and Daisee (Fig. 6.8). This heading
covers all types of vegetable bast fibres other than flax (heading 5301), true hemp (heading
5302) and ramie (heading 5305).
I Jute Bundles J
Retting (dew, water)

Washing & Cleaning

I
Drying
C Dry Jute Fibres }
for sale
Fig. 6.7. Jute Processing.
—i daisee
I Jute Red jute (C. -Crack
White jute I olitorius) - Grade
(C. Capsularis) _J __________
r
mill Tossa
---------------- 1 daica Tossa
I export or ■ Crack
Crack Grade
Grade or
or
- firsts Dundee
-firsts
- lightni L outport or
-lightni
ngs Continental
ngs
Hearts - Hearts
reds firsts
lightnings Hearts

138 Fig 6.8 - Classification &grading of Jute fibres (Source:

Jute Fibre to Yarn, by R. R. Atikson, Temple Press Books,
London.)
Other Vegetable Textile Fibres, Paper Yarn and Woven Fabrics of Paper Yarn
Kenaf
Kenaf (Hibiscus cannabinus) is another important bast fibre crop that has been used for a long
time as cordage, ropes, etc. Fibre extraction process is similar to flax and ramie. From
classification angle, it is essential to know botanically whether the fibre comes from bast or leaves.
Kenaf has two distinct types of fibres. The outer fibre is called 'bast' and comprises roughly 40%
of the stalk's dry weight. It is used in non-wovens, teabags mattress liners and linings and
interlinings. The whiter, inner fibre called 'core' is used for paper making. Other varieties and
names of Kenaf include Mesta (India - Bengal), Palungi (India - Chennai), Deccan hemp
(India - Bombay), Bimli ( India - Andhra Pradesh), Ambari hemp (Taiwan), Java Jute
(Indonesia), Papoula de Sao Francisco (Brazil) and Dah, Gambo (West Africa).
The other fibres of heading 5303 include:
1. It covers many types of hemp fibres which are other than true hemp fibres (Table 6.1). China
jute (Abutilon avicennae), Ching-ma, Tein-Tsin and King-ma (Ambari hemp) are covered
under this heading.
2. Broom fibres, from the bast of the Spanish Broom (Spartium Junceum) or Common
broom (Cytisus scopartius).
3. Urena lobata and urena sinuata which are known by different names according to the
various countries of origin. Aramina (of family Urena lobata) are long fibres obtained from the
stems of the mallow plant, native to Brazil. Caesarweed, Congo Jute, Mala Roxa and Roxa
(Brazil and Malaysia) also belong to the family of Urena Lobata. Carapicho (Brazil) belongs to
the family of Urena sinuata.
4. Thespesia, known as Polompon (Vietnam).
5. Abroma augusta, known as Devil's cotton or Indian flax.
6. Clappertonia ficifolia known as Punga (Congo) or Guaxima (Brazil).
7. Triumfetta, known as Punga (Congo) or Guaxima (Brazil).
8. Nettles.
9. Madagascar jute, Cuba jute, Congo jute, Julburpur jute, Cadillo, Escobilla, Siam jute,
Paka and Sida are the other vegetable fibres included under heading 5303.
Heading 5303 does not include:
(a) Stalks of broom (heading 1404).
(b) Tow, medicated or put up packings for retail sale for medical or surgical purposes (heading
3005).
(c) Yarn of jute or of other textile bast fibres of this heading (heading 5307).
(d) Rags or scrap pieces of rope, cable or cordage (Chapter 63).

5304 deleted (with effect from 1st January, 2007).

5305 COCONUT, ABACA (MANILA HEMP OR MUSA TEXTILIS NEE), RAMIE
AND OTHER VEGETABLE TEXTILE FIBRES, NOT ELSEWHERE SPECIFIED OR INCLUDED,
RAW OR PROCESSED BUT NOT SPUN; TOW, NOILS AND WASTE OF THESE FIBRES
(INCLUDING YARN WASTE AND GARNETTED STOCK).
530500 (-) Coconut, abaca (Manila hemp or Musa Textilis Nee ), ramie
and other vegetable textile fibres, not elsewhere specified or included, raw or processed but not
spun; tow, noils and waste of these fibres (including yarn waste and garnetted stock).
139
Custom Classification of Textiles and Textiles Articles Under HSN
Coconut (Coir)
Coir (from Malayalam kayarn - cord) is a coarse fibre extracted from husk, the fibrous outer
shell of a coconut is shown in Fig. 6.9.
husk
shell
copra

Fig. 6.9. Cross-section of a coconut. (Source: Coir Processing

Technologies, by E.G. van Dam, FAO, 2002.)
It is also made of cellulose, like cotton, flax, hemp and rayon. Coir fibres
contain more lignin and less cellulose, making them stronger but too stiff
to be used for apparel purposes. They are made up of small threads, each
less than 0.05 inch (1.3 mm) long and 10 to 20 micrometres in diameter.
green husk Husk (coir)
I ___ I ___
-natural retting dry/semi-dry husk
heading 5305 soaking/mechanical extraction
white coir fibre brown coir fibre ---------- heading
subheading 530810-yarn 5305
2ply, 3ply curled coir for mattresses

heading — ropes & needled felt

-heading 5602
5607-Cha cordages geotextiles
pter 57 - — floor . subheading
— yarn
coverings — 530810
mat _ matting —woven
_ carpets fabrics—heading 5311
heading 5911 ----- L woven geo-fabrics
Fig. 6.10. Husk (coir) fibre processing with relevant classification
headings. (Source: Coir board, Government of India, official
website, www.coir-india.com.)
Coir fibres are of two types:
1. Brown fibres: The fibrous husks are soaked in water pits or in nets.
Long bristle fibres are separated from the shorter mattress fibres
underneath the skin of the nut by a process known as wet-milling. The
mattress fibres are sifted to remove dirt and other rubbish, dried and
packed into bales. The longer bristle fibre is washed
Other Vegetable Textile Fibres, Paper Yarn and Woven Fabrics of Paper Yarn
in clean water and then dried before being tied into bundles or hunks. It may then be cleaned and
'hackled' by steel combs to straighten the fibres and remove any shorter fibre pieces. Coir bristle
fibre of this heading can also be bleached and dyed to obtain hanks of different colours.
2. White fibres: The immature husks are suspended in a river or water-filled pit for up to 10
months for retting as in the case of flax and jute. Segments of the husk are then beaten by hand
to separate out the long fibres which are subsequently dried and cleaned. White fibre is smoother
and finer, but also weaker.
Brown coir is used in brushes, doormats, mattresses and sacking, twines, needle-felts and
upholstery padding. The material is also used for insulation and packaging. The major use of
white coir is in rope manufacture. Mats of woven coir fibre are made from the finer grades of
bristle and white fibre using hand or mechanical looms. Total world coir fibre production is
250,000 tonnes. India produces 60% of the total world supply of white coir fibre. Sri lanka
produces 36% of the total world brown fibre output.
Abaca
Abaca or Abaka (Musa Textilis), also known internationally as 'Manila Hemp',
bears a strong resemblance to banana. However, compared to banana, the stalks of abaca are
more slender and its leaves are narrower and more pointed. There are two most commonly used
methods of abaca fibre extraction, namely, hand-stripping and spindle-stripping. Philippines
and Ecuador are the main producers of this fibre. The leaves of the plant are relatively harder and
the fibre, like sisal, has poor spinning characteristics. But, its tensile strength is three times that
of cotton and twice that of sisal.
It is classified into the following grades on the basis of fineness:
'Bandala' is the fibre obtained from the outer, older leaf sheaths of the pseudo-stem. It is
brownish to purple in colour. It is a coarse fibre which is preferably converted into tarred ships'
ropes, nets and other cordage 'Lupis' is a somewhat finer fibre.
'Tupoz' is the light-coloured fibre obtained from the inner, younger leaf sheaths. The best
qualities are milky white. These are the finest fibres which are converted into nets, ropes,
hammocks, furniture coverings, binder twines, cords and hats. 'Tow' is the fibre waste which is
converted into very high quality paper (Manila paper). (Source: Philippines Government
website, http://www.da.gov.ph/agribiz/ abaca.)
Ramie
Ramie [Boehmeria nivea (L.), Boehmeria nivea var.tenacissima], is commonly known as China
Grass (white ramie), rhea (green ramie) or grasscloth. It differs from the other bast fibres
such as flax and jute. Ramie is a perennial which under suitable conditions can be harvested up to
six times a year. Bark contains gums and pectins which necessitates a chemical treatment to
recover the bast fibres.
Ramie is one of the oldest textile fibres. It was used in mummy cloths in Egypt during the period,
5000-3300 BC, and has been grown in China for many centuries.
141
Custom Classification of Textiles and Textiles Articles Under HSN
The main producer countries are China, Brazil, Philippines, India, South Korea and Thailand. It
is extracted from the stalk of the plant using a decorticating (peeling off) machine. Decorticated
ramie has seven grades, namely, RD-A (Ramie Special), RD-1 (Ramie Good), RD-2 (Ramie Fair),
RD-3 (Ramie Short), RD-0 (String), RD-T (Tow) and RD-W (Waste).
Ramie fibre is very durable, is pure white in colour and has a silky lustre. It is used in fine linen
and other clothing fabrics, upholstery, canvas, filter cloths, sewing threads, gas mantles, fishing
nets and marine packings. Short fibres from processing wastes are used for the production of
high quality papers, such as bank notes and cigarette papers. Like linen, it has poor resiliency
and wrinkles easily.
Other Vegetable Fibres
Pineapple [Ananas comocus (Linn) Merr] is a herbaceous plant with long, narrow, fairly stiff
leaves with margins usually spiny except in few varieties. Hand-scraping is the most common
method used. This method produces good quality fibres and separates the 'liniuan' (fine fibre)
from the 'bastos' (coarse fibre). 'Liniuan' is the material used in weaving the elegant pina cloth.
Each strand of handscraped pina fibre is knotted one by one by hand to form a continuous
filament for hand weaving into pina cloth. The pina cloth is an excellent material for making
'Barong Tagalog', the Philippine national costume. Other uses of the pina cloth include gowns,
kimonas, panuelos, table linens, handkerchiefs, doilies, bags, table napkins and other useful
materials. Pina fibre is also an excellent material for hand-made papermaking.
Buri [Corypha elata (Roxb)] is a palm with large, fan-shaped leaves. Three types of fibres may
be obtained from the buri palm: buntal, raffia and buri. Buntal fibre is extracted by means of
hand pulling or retting. Raffia is the young shoot or leaf of the palm while buri is the matured
leaf of the palm. Retted buntal fibres have four grades each, namely, BUN-1, BUN-2, BUN-3 and
BUN-4. For bleached and unbleached raffia, the grades include RAF-1, RAF-2 and RAF-R. Buntal
fibre is most commonly used for hat making as well as for other utility and fibre-craft items,
accessories, and floor or whisk brooms and for specialty paper.
Kapok fibre [Ceiba pentandra] known as Java cotton comes from seed pods of kapok plant.
It is neither a bast fibre nor a leaf fibre. Like cotton, it comes from the seed pod. The fibres in
pure raw state are short and very slippery and cannot be spun. So, they are not treated as
textile fibres. That is why, these fibres in their pure raw state are classified under Chapter 14
only. The conventional use of these fibres is for stuffing pillows and as insulation packings. But,
if these fibres are carded and combed for spinning purpose, then they are classified under this
heading only. Kapok fibres are short in length, but they can be blended with cotton and other
fibres so as to make spinning of yarn possible. Blending reduces the slippery effect.
Alfa or esparto grass (Lygeum spartum; Stipa tenacissima) is a leaf fibre. It is normally
classified under Chapter 14 as straw, but sometimes it is processed into a fine textile fibre.
The heading also includes aloe fibre, Mauritius hemp (furcraea gigantea), also known as
piteira (Brazil), typha and yucca fibres, provided they are spinnable as textile fibres.
142
Other Vegetable Textile Fibres, Paper Yarn and Woven Fabrics of Paper Yarn
Agaves (until 2006 specifically covered under heading 5304) are textile fibre yeilding succulent,
monocotelyedon plants. They occur mainly in Mexico, United States and in central and South
America. The plants have a large rosette of thick fleshy leaves with sharp and spiny edges. Stem
is usually short and the leaves apparently spring out from the root. The most familiar species is
Agave americana, also called Century Plant or American aloe (Maguey of Mexico), as shown in
Fig. 6.11. The leaves of several species yield textile fibres. Agave rigida var. sisalana yields sisal
hemp; Agave decipiens yields false sisal hemp; Agave americana yields pita fibre.

Fig. 6.11. Century plant and sisal fibre extraction from succulent leaves. (Source: www.webzone.dk/
oman/zambia.)
Sisal fibre is derived from the leaves of the plant. Brazil is the largest world producer of sisal fibre
followed by Mexico, China, Tanzania, Kenya and Madagascar. The extraction of fibres from
leaves is comparatively a simpler process. It is usually obtained by machine in which the leaf is
crushed between rollers and then mechanically scraped. The fibre is then washed and dried by
mechanical or natural means. The dried fibre represents only 4% of the total weight of the leaf.
Once it is dried, the fibre is mechanically double brushed. The lustrous strands, usually creamy
white, average from 80 to 120cm in length and 0.2 to 0.4mm in diameter. Sisal fibre is fairly
coarse and inflexible. It is valued for cordage use because of its strength, durability, ability to
stretch, affinity for certain dyestuffs and resistance to deterioration in saltwater. Sisal is used by
the industry in three grades:
(a) The lower grade fibre is processed by the paper industry because of its high content of
cellulose and hemicelluloses.
(b) The medium grade fibre is used in the cordage industry for making ropes, baler and binder
twines.
(c) The higher grade fibre, after treatment, is converted into yarns and used by the carpet
industry.
The fibre is also used for non-woven matting, brushing and roving. This heading does not include
any vegetable fibre derived from bast fibres.
Comparison among Fibres
In general, the higher the lignin content, the lower the cellulose content. More lignin means more
stiff fibre. That is why, 100 linen fabrics are comparatively stiffer and wrinkle more. It is almost
impossible to visually identify vegetable fibres. They may be called identical cousins of each
other. Cotton and ramie are normally whitish, whereas flax and jute are yellowish brownish.
Flax or linen has linseed oil in the
143
Custom Classification of Textiles and Textiles Articles Under HSN
fibres. This gives it the dark colour. Only microscopic study and chemical analysis can help in
identifying the fibres. The primary difference between the hemp and flax lies in the fibre length.
Hemp fibres can reach longer lengths. Flax is thinner than hemp. Hemp and flax are stronger
than cotton.

List of Vegetable Fibres under Heading 5305

Abaca Agave foetida

Agave cantala Aloe fibre

Agave tequilana Arghan
Agave Americana Boehmcria nivca bast
Agave fourcroydes Boehmeria-tenacissima bast
Bowstring hemp Musa textiles nee
Bromeliaceae family New Zealand flax
Cantala New Zealand hemp
Caroa Phormium tenax
China grass bast Pina
Coconut Pineapple fibres
Coir Pita floja
Columbia pita Pita
Curana Piteira
Furcraea gigantea Ramie
Green ramie bast Rhea bast
Haiti hemp Sansevieria
Henequen Silkgrass
KaratesMaguey Sisal
Manila hemp White ramie bast
Mauritius hemp Yucca
Apart from the above-■mentioned fibres, there are a few more fibres of
egeta used textile materials. They are covered
ble origin which are rarely
heading 5305 only if f are and are used as textiles. They include
following:
Agave lechugilla Ifehempistle
Agave funkiana Ixtle
Alfa Mexican hemp
Berandine Peat fibre
Beraudine peat Tampico
Cattail plant fibre Typha
Esparto
Fairchild Dictionary i<
5 useful in knowing more about vegetable fibres.
fibre has four Yucca
- yucca flamentosa, yucca gloriosa, yucca
yucca augustifolia. also called Adam's needle, bear grass and
thread. '■,",.

144
Other Vegetable Textile Fibres, Paper Yarn and Woven Fabrics of Paper Yarn
5306 FLAX YARN.
530610 (-) Single.
530620 (-) Multiple (folded) or cabled.
Flax Yarn
Flax yarn is dry and wet spun. It is available as raw, bleached or dyed, for weaving and clothing
industry. It is wound on a cone or tube. It is also dressed as a ball or tube for retail packing (Fig.
6.12). It is packed in various forms and there are no specific standards of packing. Weight of a
pack varies from lOOg to 2000g. The count of the yarn is generally coarser to medium. But,
superfine counts are also available for premium clothing and fabrics. There are two types of flax
spinning:
- Scutched flax spinning, in which the raw material is the long flax fibre,
- Tow spinning, in which the raw material is the short fibre produced during combing or
scutching.
Spinning of scutched flax and tow can be either dry or wet. Flax yarn of this heading can be
unbleached, bleached, fibre dyed or solid dyed. It can be in any packing, whether or not put up
for retail sale. Flax sliver is not covered in this heading. It is classified in heading 5301 only.

Fig. 6.12. Flax yarn in various packings whether put up for retail sale or not, classified
under heading 5306.
From classification point of view, blended yarns of flax pose some difficulties. Flax fabric,
because of poor drape (see Fig. 9.3) and flexibility, is generally made from blended yarn of flax
and cotton, and other natural fibres. In the case of blended flax yarns, there is a need to
understand and apply Section Note 2 to Section XI and Interpretative Rules. This is
explained in the following examples:
(a) A spun yarn of 30 s count with blend ratio of 50:50 of flax and cotton. First, find out
the dominating fibre in terms of Section Note 2(A). In this case, both are equal in content. If it
is deemed as entirely made of cotton it shall fall under heading 5207. If it is deemed as fully
made of flax, it shall be classified under heading 5306. Both of these headings merit equal
consideration, but the one which comes last in the numerical order shall be preferred as per
Section Note 2(A). So, this yarn shall be classified as entirely made of flax, for the purpose and
classification under subheading 530610 as single flax yarn.
(b) A spun yarn of 2/20 s count of flax, ramie and cotton with blend ratio of 30:30:40.
In this cotton dominates over flax and ramie in terms of content by
145
Custom Classification of Textiles and Textiles Articles Under HSN
weight. But still it will not be classified as cotton yarn. Flax and ramie, both are vegetable fibres
and are from the same Chapter. First, add the weight of these two fibres and then compare with
that of cotton, i.e., 30% + 30% = 60% which is more than 40%. So, it has to be classified within
Chapter 53. This is as per Section Note 2(B)(b). Flax yarn is classified under heading 5306.
Ramie yarn is classified under heading 5307. Heading 5307 shall be the right classification of
this yarn, as it comes last in the numerical order.
(c) A spun yarn of 2/16 s count consisting of bamboo, cotton and flax in ratio 25:30:45.
This needs knowledge about bamboo fibres. Bamboo is a natural product, but its fibre is not
entirely natural. It is a regenerated cellulose fibre (refer heading 5504). So, bamboo fibre
should not be confused with pure vegetable fibre. Only natural and unmodified fibres are covered
under Chapter 53. Among the three components, flax predominates. Bamboo and flax, or
cotton and bamboo, or cotton and flax cannot be clubbed as all fall in different Chapters. Cotton
falls under Chapter 52, flax, 53 and bamboo (as regenerated cellulose fibre) under Chapter 54.
So, this is treated as yarn of flax and is classified under heading 5306.
Flax yarn is measured in counts, but flax count is different from other fibres.
One flax count = 300yards of flax yarn weighing one pound.
In other words, the number of leas (each having a length of 300 yards) in one pound will be the
count of that yarn.
The standard measure of bulk linen yarn is the lea. A yarn having a size of 1 lea will give 300
yards per pound. The fine yarns used in handkerchiefs, etc., of 40 leas, will be 40 x 300 = 12,000
yards per pound.
The heading excludes metallised yarn combined with flax yarn in any proportion (heading
5605).
5307 YARN OF JUTE OR OF OTHER TEXTILE BAST
FIBRES OF HEADING 5303
530710 (-) Single
530720 (-) Multiple (folded) or cabled
Jute Yarn
Jute yarn is a material, which is spun and prepared for use in weaving, knitting, manufacturing
sewing thread, or the like. Jute yarns (Fig. 6.13) can be classified according to the use to which
they are put.
(1) Fine yarns: low count yarns for making fine fabrics for tailor's interlinings and the like. The
volume of trade in these is comparatively small, since they are expensive and the top grades of
jute must be used to enable such yarns to be yarn.
(2) Hessian qualities: medium weight yarns for weaving clothes for general packing purposes,
linoleum backings, carpet backings, etc.
(3) Carpet yarns: usually medium/heavy weight yarns of good quality either single or two-ply
for the carpet industry.
(4) Sacking yarns: medium /heavy yarns of lower grade for the manufacture of sacks and bags.
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Other Vegetable Textile Fibres, Paper Yarn and Woven Fabrics of Paper Yarn

Fig. 6.13. Fine jute yarn in cone packing. (Source: www.jute-industry.com.)

Jute yarn is also measured in counts, but jute count is different from other counts. It is the weight
of 14,400 yards of jute yarn per pound and is denoted by sp. Finer the yarn, lesser the sp count
is, as shown in Table 6.2:
Table 6.2 Jute yarn measurements.

Jute yarn Sp count Tex conversion

Fine yarn 3.5-6 120-200
Hessian yarn 7-9 240-320
Sacking yarn 9-14 270^150
Carpet yarn 14-24 480-720
1 sp = 14,400 yards of jute yarn weighing one pound. 1 Tex =1000 yards of jute yarn weighing
one pound.
The heading covers jute yarn, whether unbleached, bleached, fibre dyed or solid dyed. Sturdy
yarn is usually machine spun and hand dyed. This heading, however, does not cover the jute
twines and ropes classified under heading 5607.
5308 YARN OF OTHER VEGETABLE TEXTILE FIBRES,
PAPER YARN.
530810 (-) Coir yarn. 530820 (-) True hemp yarn. 530890 (-) Other.
Coir Yarn
Coir Yarn is generally of two-ply, spun from coir fibre (Fig. 6.14(a)) by hand as well as with the
help of traditional ratts, fully automatic spinning machines, etc. Coir yarn is of different
qualities/grades based on the quality of fibre used, the nature of twist, presence of impurities, etc.
It is available in different forms like hydraulically pressed bales, spools bobbins, balls, etc., cut
length for various industrial and agricultural purposes. Coir yarn is manufactured either with
white or brown fibre, and is manually spun. Coir yarn is exported in bundles or bales.
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Custom Classification of Textiles and Textiles Articles Under HSN
True hemp yarns are available as single or ply yarn. It is normally dressed in skeins or
cones/spools (Fig. 6.14(b)). It is almost three times stronger than cotton and is used as sewing
thread also. In fact, the original denim was stitched in hemp yarn. Hemp is blended with flax,
ramie, cotton and wool. Hemp yarn is dyed with vat dyes as it is also a cellulose fibre like cotton.

Fig. 6.14. (a) Coir two-ply yarn and (b) True hemp yarn.
Ramie yarn is made from long fibres as well as short fibres. As stated earlier,
fibre length of ramie is unusually very high and it is not easy to blend long
fibres. Ramie yarn is available from very low count to medium count. It is
bright and whiter than any other yarn of this Chapter. It is blended with
cotton and other natural fibres.
Paper Yarn
This is a very peculiar entry in this Chapter. There is no corresponding
paper fibre. Paper yarn is produced by slitting the sheet into 2 mm, 3 mm, 5
mm, 10 mm and 15 mm width, both in natural and dyed shades. On
demand, these yarns are/can be twisted with other yarns such as polyester
and nylon to provide basic strength to the fabric. Xylolin is a trademark for
a paper yarn made in Saxony, Germany and Austria.
Heading 5308 does not include:
(a) Paper simply folded one or more times lengthwise (Chapter 48).
(b) Paper yarns spun with metal thread or covered with metal by any
process (metallised yarns) (heading 5605).
(c) Paper yarns simply reinforced with metal and plaited cordage, rope and
cables, of paper yarn (heading 5607).
Special Features of Vegetable Yarns
- All are spun yarns with low to medium fineness.
- In grey (raw, unbleached or undyed) state, each type of vegetable yarn
has distinct colour, but it is not easily distinguishable.
- For colouring or dyeing, cotton dyes are used.
- Blends are more popular rather than 100% of the same fibres.
- Yarn measurement is generally in English cotton count (s or ECC), or in
metric count (Nm) and in Dtex also. (Measuring systems are explained
under Section Note 2 to Section XI in UNIT II of this book.)
5309 WOVEN FABRICS OF FLAX.
(13"~ 1Z) (-) Containing 85% or more by weight of flax
530911 (--) Unbleached or bleached
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Other Vegetable Textile Fibres, Paper Yarn and Woven Fabrics of Paper Yarn
530919 (--) Other
(530920) (-) Containing less than 85% by weight of flax
530921 (--) Unbleached or bleached
530929 (--) Other
Woven Flax Fabrics and Classification
Flax fabric, more commonly known as linen fabric, is gaining popularity and demand in the recent
years. It is called the supercool fabric. Linen fabrics are crisp and stiff, as if starched. They tend
to get wrinkles very easily, as shown in Fig. 6.15(b). This makes them different from cotton and
other fabrics. In order to reduce the stiffness (or to improve drape), flax fibres are often blended
with cotton, as shown in Figs. 6.15(c) and 6.15(d). Natural linen shades (without any colouring)
are very popular linen fabrics. Linen fabrics are not dimensionally stable as the yarns tend to
skew at pressure points such as elbows and knees.

(a) Bleached 100% flax (linen fabric). (b) Bleached 100% flax
fabric with wrinkles.

Historically, linen and wool were the two common fibres, often combined in linsey-woolsey, a
coarse fabric with warp threads of linen for strength and weft threads of wool providing bulk and
warmth.
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Custom Classification of Textiles and Textiles Articles Under HSN
The heading can be explained better by way of examples:
(a) A fabric of linen 100% gsm 140 bleached. It contains flax more than 85% by weight.
Grammage of fabric docs not have any bearing on classification. It is classified at (-) level under
subheading 530911.
(b) A fabric described as 'Irish linen natural'. It appears like a natural coarse fabric similar to
cotton canvas. It is made of slub yarn (as explained in Fig. 5.4). It is undyed and unbleached. It
appears to be containing more than 85% of flax by weight by appearance. But for confirmed
classification, the composition must be known. It is classified under subheading 530911.
(c) A 55% linen 45% cotton blended fabric. It contains flax or linen less than 85%
by weight. It must be mentioned that without a chemical test it is not easy to find the blend ratio.
Both are natural cellulose fibres and have almost identical properties. Since linen is more than
cotton, it shall be treated as linen fabric containing less than 85% by weight of linen and the main
heading will be 5309. If it is dyed and/or printed fabric, it shall be classified under subheading
530929. If it is undyed or bleached, it shall be classified under subheading 530921.
(d) A 50% linen 50% ramie dyed fabric. It is comparatively not an easy classification.
Composition is 50:50 and both the fibres fall under this Chapter. Section Note 2(A) has to be
applied in this case. If this fabric is deemed as made of linen less than 85% by weight of flax,
then it should merit classification under subheading 530929. If it is deemed as made of ramie,
then classification should be under subheading 531090 as a fabric of any other bast fibre
(ramie is a bast fibre as explained earlier). Both these subheadings merit equal consideration. In
terms of Section Note 2(A), the one occurring last in the numerical order shall be the final
classification. So, this fabric shall be classified under subheading 531090.
(e) A dyed fabric with blend composition 25% flax (linen), 20% ramie, 40% cot-
ton, 10% Lycra or spandex yarn. It is a slightly complicated case. Cotton predominates by
weight and in normal circumstances it should be classified under cotton fabrics. But, it is not so.
First, in terms of Section Note 2(B), the individual components of the fabric are from the same
chapter vis-a-vis another chapter, they have to be added. So, flax and ramie content of Chapter
53 are to be added and compared with the cotton of Chapter 53. 25% + 20% = 45% of other
vegetable fibres of Chapter 53 are more in weight than the cotton (40%) of Chapter 52.
Spandex yarn is an elastomeric synthetic filament yarn of heading 5402 and its weight is too
insignificant to affect classification. At this stage, it is settled that this fabric shall be classified
under Chapter 53 and not 52. Within Chapter 53, flax predominates as it is 25% by weight
and ramie is only 20% by weight. For the purpose of classification, this fabric shall be deemed as
made of flax, containing flax less than 85% by weight under main heading 5309. It shall be
classified under subheading 530929 as dyed fabric with flax less than 85% by weight.
Heading 5309 excludes:
(a) Bandages medicated or put up for retail sale (heading 3005).
5310 WOVEN FABRICS OF JUTE OR OF OTHER TEXTILE
BAST FIBRES OF HEADING 5303.
531010 (-) Unbleached
531090 (-) Other
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Other Vegetable Textile Fibres, Paper Yarn and Woven Fabrics of Paper Yarn
Guidelines for Classification under Heading 5309
(1) Narrow woven (of width less than 30 cm) and special woven fabrics of flax are not classified
under this heading. (Chapter 58).
(2) Classification of fabrics of flax or linen of this heading is not affected by the weave pattern,
except for the fabrics made in leno weave which are specifically covered under heading 5803 as
gauze fabrics.
(3) Coated and other industrial and technical fabrics of flax are classified under Chapter 59.
Linen canvas coated with gum or amylaceous substances shall be classified under heading 5901
and not under this heading.
(4) Knitted linen fabrics are classified under Chapter 60.
Woven Jute Fabrics
The finest jute product is jute canvas, closely woven of the best grades of fibre. Canvas is the
heavy fabric of the tarpaulin variety available in a wide range of construction and weights. It is
used for the manufacture of different types of bags including postal mail bags, high quality seed
bags. Bitumen-coated tarpaulin bags are used in the fertilizer industry. Jute fabrics of this
heading include backing cloth of carpets (carpet backing cloth), Hessian cloth and packing
material (Fig. 6.16). The fabrics of this heading should be in running length.

(a) Jute backing fabric. (b) Hessian cloth. (c) Printed fabric for garments.
Fig. 6.16. Jute fabrics.
Jute cloth is sometimes used as apparel clothing. It is rough and coarse, though cool and
comfortable. Jute fabric of this heading should also not be coated, covered or laminated. Jute
tarpaulin coated or covered with polyethylene shall be classified under heading 5907 and not
under this heading. Narrow woven jute sheets and rolls are classified under heading 5806,
provided the width is less than 30 cm.
Woven fabrics of true hemp, ramie and other bast fibres are also classified under this heading.
5311 WOVEN FABRICS OF OTHER VEGETABLE TEXTILE
FIBRES, WOVEN FABRICS OF PAPER YARN
531100 (-) Woven fabrics of other vegetable textile fibres, woven fabrics of
paper yarn.
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Custom Classification of Textiles and Textiles Articles Under HSN
Woven fabrics of flax, jute and all other bast fibres are already covered in the previous headings
5309 and 5310. Heading 5311 covers only woven fabrics of vegetable fibres derived from other
than bast fibres. This heading covers woven fabrics made from fibres of headings 5304 and
5305 (except ramie which is a bast fibre). This heading includes fabrics of sisal, abaca, etc.
Examples given under heading 5309 are relevant with respect to this heading also.
Paper Fabric
It is a rarity. It is used for decorative and ornamental purposes as it is very easy to tear. It is not
easy to launder.
The heading does not include woven fabrics made by interlacing paper strips (heading 4601).
^""V *f "*V ^" "^
152
UNIT VII (CHAPTER 54)
Man-made Filaments, Strips and the Like of
Man-made Textile Materials
Man-made fibres are the man's greatest gift to mankind. First breakthrough was 'rayon'. This
invention triggered off man's quest for excellence in the field of textile fibres. Many fibres were
produced and are still being developed to meet and beat the characteristics of natural fibres.
Nature has provided only one filament (silk), whereas man has produced many.
Unit VII corresponds to Chapter 54 of the Harmonised Commodity Description and
Coding System.
Chapter Notes
1. Throughout the Nomenclature, the term 'man-made fibres 'means staple fibres and filaments
of organic polymers produced by manufacturing processes, either:
(a) By polymerization of organic monomers to produce polymers such as poly amides, polyesters,
poly olefins or polyurethanes, or by chemical modification of polymers produced by this process
(for example, polyvinyl alcohol) prepared by the hydrolysis of polyvinyl acetate)); or
(b) By dissolution or chemical treatment of natural organic polymers (for example, cellulose) to
produce polymers such as cuprammonium rayon (cupro) or viscose rayon, or by chemical
modification of natural organic polymers (for example, cellulose, casein and other proteins, or
alginic acid), to produce polymers such as cellulose acetate or alginates.
The terms 'synthetic'and 'artificial', used in relation to fibres, mean: synthetic—fibres as defined
at (a); artificial —fibres as defined at (b). Strip and the like of heading 5404 or 5405 are not
considered to be man-made fibres.
The terms 'man-made', 'synthetic' and 'artificial' shall have the same meanings when used in
relation to 'textile materials'.
[Staple means 'regular and constant, well established'. Natural fibres like cotton and wool
cannot be of uniform size and length. That is why, they are not staple fibres. Man-made fibres can
be tailor-made with respect to length, size and thickness. As shown in Fig. 7.1, the polymers in
their molten state are extruded as long drawn fine rods known as filaments and when these
filaments are cut at regular intervals with specified length, they become staple fibres. Both
filaments and staple fibres come out of common source or raw materials, so they are collectively
known as man-made fibres. Chapter 54 covers filaments and woven fabrics thereof.
Chapter 55 covers staple fibres and woven fabrics thereof.
Fibre vis-a-vis Staple Fibre
Chapter Note 1 states that the term 'man-made fibres' means staple fibres and filaments.
'Fibre' is a very general term. Fibre is a slender, elongated, threadlike object or structure found
in any matrix, natural or otherwise. But, for the purpose of this Section, fibre should be a textile
fibre, i.e., it should be capable of spinning
Custom Classification of Textiles and Textiles Articles Under HSN
into yarn. Fibres obtained from cotton boll, flax stem wool hairs are natural textile fibres as they
can be spun into yarn. Similarly, among man-made materials, some polymers such as polyester,
polyarnides, etc., are extruded into fine strands. These fine strands can be cither very long,
running into a few thousand metres or very small, upto a few inches. They are also collectively
known as fibres. Short strands of polymers are tailor-made to a uniform or staple length and that
is why they are called staple fibres. Fibres include both filaments and staple fibres. 'Fibre', there-
fore, is not synonymous with 'staple fibre'.

(a) (b) (c)

(a) Polyester filament yarn (single step); Chapter 54.
(b) Polyester filament yarn (two steps); Chapter 54.
(c) Polyester tow and staple fibres; Chapter 55.
Fig. 7.1. Chapter 54 and Chapter 55. (Source: www.fibersource.com/
f-tutor/polyester-form.htm.)
Synthetic Fibres
Some filaments and staple fibres are made from pure organic chemicals. The esters (chemical
group), the amides (chemical group) are polymerised and extruded thermo-mechanically to
produce long unbroken strands of filaments. Polymerisation is a process of reacting individual
chemical components (known as monomers) together to
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Man-made Filaments, Strips and the Like of Man-made Textile Materials
form a very long and continuous chain. Extrusion is explained in Fig. 7.1. These filaments and
staple fibres are known as synthetic fibres. The list includes the following:
Polypropylene Polyarnide (nylon), aramids
Polyesters Polytetraflouroethylene
Poly vinyl chloride Polyacrylonitrile (acrylic)
Poly(methyl mcthacrylate) Polyurethane (spandex)
Polyethylene Poly Vinylidene chloride
Artificial Fibres (Regenerated Fibres)
Wood pulp and cotton linters are converted into fibres and filaments by chemical processing.
This is only regeneration of natural raw materials into chemically modified fibres. So, filaments
and staple fibres of this category are known as regenerated fibres or artificial fibres. For
artificial filament, the more common name is rayon. Rayon was the first brand name of
regenerated cellulosic fibres produced by DuPont. The list includes the following:
Viscose rayon Alginate fibres Cellulose
cellulose acetate triacetate Saponified rayon
cuprammonium Protein fibres
High Wet Modulus rayon (polynosic) or vegetable origin. They are
Artificial fibres include protein fibres of pro- animal
Filament and Multifilament
If single filament is extruded and used as such, it is a
monofilament. If many strands; are extruded together and grouped, they form a multifilament
yarn. In silk also, a single silk filament from a single cocoon is too difficult to be reeled and used
as such as yarn (Refer Fig. 3.2). That is why, six to ten cocoons are reeled together. Similarly,
numbers of melt filaments emerging out of a spinneret are adhered together to form a
multifilament yarn. In trade parlance, multifilament yarn is commonly called as filament
yarn and extruded single thick filament is known as monofilament. Monofilaments are
explained separately under heading 5404.
duced from the chemical processing of proteins of groundnuts, soyabeans, maize, etc. Milk
casein is dissolved in an alkali (generally sodium hydroxide). After maturing, the solution is
extruded into an acid coagulating bath and then hardened with some other compounds.
Alginate fibres are produced from various types of seaweeds by chemically treating them with
sodium alginate. Calcium chromium alginate and calcium alginate fibres are the two important
types of alginate fibres under this category.]
2. Headings 5402 and 5403 do not apply to synthetic or artificial filament tow of Chapter 55.
[The difference between filament and tow is that of size. The synthetic filaments of heading
5402 and the artificial filaments of heading 5403 are basically multifilaments which are
bunched together after the extrusion. The extrusion spinneret for filaments is of small size (Figs.
7.1(a) and 7.1(b)) and the number of holes and
155
Custom Classification of Textiles and Textiles Articles Under HSN
extruded filaments are not more than 250. The tow is again a bunch of filaments collected
together, but the size of this bunch is very big. It looks like a rope. The number of filaments in
this bunch can be 10,000-15,000, and the size of spinneret for tow is also very big with very
high number of holes, as shown in Fig.
7.1(c).]
Chapter 54 does not include:
(a) Yarn used to clean between the teeth (dental floss), in individual retail packages, of
subheading 330620. Floss is a kind of covered synthetic yarn.
(b) Products of Chapter 40, in particular thread and cord, of heading 4007.
(c) Products of Chapter 55, in particular staple fibres, yarns and woven fabrics of staple fibres
and waste (including noils, yarn waste and garnetted stock) of man-made filaments.
(d) Carbon fibres and articles of carbon fibres, of heading 6815.
(e) Glass fibres and articles of glass fibres, of heading 7019.
5401 SEWING THREAD OF MAN-MADE FILAMENTS,
WHETHER OR NOT PUT UP FOR RETAIL SALE.
540110 (-) Of synthetic filaments.
540120 (-) Of artificial filaments.
Sewing Threads
The expression sewing thread as per Section Note 5 means multiple (folded) or cabled yarn:
(a) Put on supports (for example, reels, tubes etc.) of a weight (including the weight of the
support) not exceeding lOOOg;
(b) Dressed for use as sewing thread; and
(c) With a final 'Z' twist.
Conditions (a) and (c) are factual and verifiable, but condition (b) is not easily determinable.
What is the meaning and scope of expression 'dressed'? Explanatory Notes merely state that
dressed sewing thread is 'given a finishing treatment'. But, it is no where stated as what should
be the amount and extent of finishing treatment. In fact, this condition was introduced in 1996,
to differentiate between the yarn and the sewing thread. Still, it is not fully resolved.
Sewing threads of synthetic filaments, viz, polyester, nylon or polyarnide, polypropylene etc., are
used extensively for medium to heavy duty stitching. 100% polyester sewing thread offers high
tensile strength and high resistance to abrasion, sunlight and chemical degradation. Rayon
thread is the most popular choice among embroidery threads because of its attractive sheen.
Polyester thread is popular and economical for embroidery also. It provides an effect similar to
rayon and comes in various colors. It will not shrink, fade, or bleed. And the strongest of all
sewing threads is the polypropylene thread, used for industrial stitching such as canvas, belts,
felts, etc.
Heading 5401 excludes:
(a) Single filament yarn and monofilament, even if used as a sewing thread (heading 5402,
5403, 5404 or 5405 as the case may be).
(b) Twines and cords of filament yarns (Chapter 56).
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Man-made Filaments, Strips and the Like of Man-made Textile Materials
5402 (- SYNTHETIC FILAMENT YARN (OTHER THAN
(540210) (-- SEWING THREAD), NOT PUT UP FOR RETAIL SALE,
540211 (-- INCLUDING SYNTHETIC MONOFILAMENT OF LESS
540219 (-' THAN 67 DECITEX.
540220 (- High tenacity yarn of nylon or other polyarnides.
(540230) (-- Ofaramids.
540231 (-(-(- Other.
540232 (- High tenacity yarn of polyesters.
540233 (- Textured yarn.
540234 Of nylon or other polyarnides, measuring not more than
540239 50 tex
(540240) per single yarn.
540241 Of nylon or other polyarnides, measuring more than 50
540242 tex per
540243 single yarn.
540244 Of polyesters.
540245 Of polypropylene.
540246 Other.
540247 Other yarn, single, untwisted or with a twist not
540248 exceeding 50
540249 turns per metre.
(540250) deleted (1st January, 2007).
540251 deleted (1st January, 2007).
540252 deleted (1st January, 2007).
540259 Elastomeric.
(540260) Other, of nylon or other polyarnides.
540261 Other, of polyesters, partially oriented.
540262 Other, of polyesters.
540269 Other, of polypropylene.
Other.
Other yarn, single, with a twist exceeding 50 turns per
metre.
Of nylon or other polyarnides.
Of polyesters.
Other.
Other yarn, multiple (folded) or cabled.
Of nylon or other polyarnides.
Of polyesters.
Other.
High Tenacity (Multi-) Filament Yarn
Subheadings 540210 and 540220 cover high tenacity yarns of polyarnides and
polyesters. In terms of Section Note 6, the expression 'high tenacity yarn' means
yarns having tenacity (the breaking strength), expressed in cN/tex (centiNewtons
per Tex), greater than the following:
Single yarn of nylon or polyarnides, or of polyesters - 60cN/tex Multiple (folded) or
cabled yarn of nylon or polyarnides, or of polyesters
- 53 cN/tex
The breaking strength is the force that leads to the rupture of the thread or yarn.
The corresponding value is Newton (N). The test is carried out on a measuring
instrument known as dynamometer.
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Custom Classification of Textiles and Textiles Articles Under HSN
breaking strength (N)
Tenacity (cN/tex) = ---------------------------------------------
yarn count (decitex) x 0.001
Nylon 6 and 66 high tenacity (multi-)filament yarns are used to make sturdy but light
materials, like parachutes and ropes. High tenacity yarns of polyarnides are also used in the
manufacturing of industrial woven fabrics, filtration fabrics, packing fabrics, fire main, safety belt,
conveyer belt, protection meshwork, safety meshwork, industrial sewing thread and shipping
ropes.
High tenacity polyester (multi-)filament yarn is well suited for endovascular grafts,
braided sutures and vascular grafts. The denier (D) (which is grams per 9000 ms) of such yarns
is usually more than 200 and above. Type 792 Polyester from INVISTA is a typical example of
a high tenacity yarn of polyester used for tyre cord fabrics.

Nominal Denier 1000 1300 1500

Filament Count 328 420 484/492
Tenacity 71.0 71.0 71.0
High tenacity yarns of polypropylene and other olefins are also being manufactured in making
industrial fabrics. High tenacity filament yarns of polypropylene and other olefins are classifiable
under the residual subheading 540219 (with effect from 1st January, 2007).
Filament yarns of subheadings 540210 and 540220 are of high gsm and strength and are not
for ordinary apparel purposes.
Partially Oriented (Multi-) Filament Yarn (POY)
POY of polyesters is classified separately under subheading 540242. It is the most widely
produced and used filament yarn. Extruded filament from the spinneret (jet) is still a very flexible
thin rod without any twist. This thin rod consists of polymer chains of all sizes. During the
extrusion process, the long polymer chains get much less oriented along its axis. Orientation
means straightening of chains along the fibre axis. But the presence of smaller polymer chains in
the filament make the filament unstable as these chains remain unoriented and the filament at
this stage can be drawn further by very little force (Figs. 7.2(a) and 7.2(b)).

(a) Thin flexible undrawn filament (b) Partially oriented yarn (POY)
- Semi-drawn.
Fig. 7.2. POY filament yarn.
Spin Drawn (Multi-) Filament Yarn (SDY)
The word 'spin' requires explanation. Extrusion process of filament yarns is called spinning.
Converting staple synthetic fibres and natural fibres into yarn is also called spinning. Spinning
may be defined as the making of a continuous strand/yarn/filament from very small entities by
embedding them with intermolecular bonding or twisting to generate cohesion between the
constituent elements. Spinning associated with
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Man-made Filaments, Strips and the Like of Man-made Textile Materials
extrusion is a purely chemical and mechanical process. This can be melt spinning, wet spinning
or dry spinning depending on the process of extrusion of filaments from the chemicals. Melt
extrusion or melt spinning is used to get synthetic filaments such as polyester, nylon,
polypropylene, etc. Wet extrusion or spinning is used to get artificial or regenerated rayon
filaments. This spinning should not be confused with the spinning of spun yarn from natural or
man-made staple fibres. Spinning process, with respect to these fibres, includes carding,
drawing, combing, and finally twisting on ring frames. More conventionally, it is known as cotton
spinning process. Spin drawn yarn under Chapter 54 means melt extruded drawn yarn. It
should not be confused with the spun yarns of man-made staple fibres of Chapter 55.
Identifying High Tenacity and Non-High Tenacity (Multi-) Filament Yarns
The surest way to distinguish high-tenacity yarns from those that are not high tenacity is to
have them tested in laboratory. There are several guidelines, listed by the U.S. customs, which,
although are not conclusive, yet useful in identifying high tenacity yarns
- Industrial yarns are seldom bleached, coloured or dyed.
- Filament 'textile' yarns generally do not exceed 990 decitex, while 'industrial yarns', such as
those used in tyre cords, are generally 1210 decitex and higher.
- 'Textile yarns' are generally shipped in protective cartons because of their fragility, while tubes
of the tougher 'industrial yarns' may be stacked directly on skis and shirk-wrapped in plastic.
- If a yarn can be easily pulled apart by hand, it is probably not a high-tenacity yarn.
- The ultimate consignees or end-users of high-tenacity yarns would normally be an industrial
fabric manufacturer. The automotive sector is by far the largest end-use market of these yarns.
High tenacity yarns are also used in reinforcing automotive and appliance belts, as thread of
shoes, as webbing or strapping, and as ballistics fabrics used to make bullet-proof clothing.
Extruded POY filaments are sometimes drawn during the extrusion process before the take-up
stage, i.e., the POY filament coming from the spinneret is not straightaway wound on bobbin as
POY. Instead, before winding, the POY is subjected to undergo through two rollers running with
differential speed. This differential speed leads to drawing of POY and then this drawn yarn is
wound on the bobbin as spin drawn yarn. In short, draw spinning is a process in which the
orientation is introduced after melt spinning, but prior to the first forwarding or collecting device.
Fully Drawn (Multi-) Filament Yarn (FDY)
The drawing of POY further aligns the polymer chains along its axis. The chains in the semi-solid
region are also getting oriented towards the axis, as shown in Fig. 7.3. Such drawn filament yarn
is known as fully drawn yarn (FDY).
159

Fig. 7.3 - Fully drawn yarn

 Custom Classification of Textiles and Textiles Articles Under HSN

Textured (Multi-) Filament Yarn

All synthetic filaments are very dry yarns with a very little moisture content. Natural fibres,
therefore, are still preferred because the yarn and fabric made out of these natural fibres are much
cozier and soother to human body A dry and flat synthetic filament yarn and fabric thereof, is not
comfortable to be worn specially in summer. In order to make synthetic fibres more acceptable,
a process was developed known as draw texturising. During this process, the POY filaments are
drawn as well as structurally modified. Various mechanical or physical processes such as false
twisting, detwisting, ruffling, compression, heat setting, etc., alter the flat surface of the yarn. The
combination of these processes introduces curls and crimps in the surface of the filament yarn,
and now the same flat yarn appears bulky and wooly. The introduction of the bulk in a flat yarn is
known as texturising, and such yarns are called textured yarns.
As told earlier, there are many variations in textured yarns. Texturising is done by false twisting,
crimping and air jet methods. Some of the examples are shown in Fig. 7.5.
There is not much difference between texturing or texturising, or draw-texturing or
draw-texturising processes. All are almost similar. The only difference between the texturing and
draw-texturing process is that in the first case yarn is not drawn, while in later case, yarn is drawn
at the texturising stage. In the first case, FOY is used which is
160
Man-made Fifaments, Strips and the Like of Man-made Textile Materials
already drawn, and in the second case, UDY (under drawn yarn) or MOY (moderately drawn
yarn) or POY (partially oriented yarn) are being used. In simple words, texturing is done to FDY
and draw-texturing is done to POY/MOY.

(a) Different texturising techniques.

(b) Untextured filament yarn (viscose rayon) scanned at 1200 dpi.

(c) Textured polyester filament yarn scanned at 1200 dpi. Fig. 7.5.
Texturising of (multi-) filament yarn.
Shapes and Shades of (Multi-) Filament Yarns
Shape (cross-sectional) and shade of yarn do not influence classification at
the six-digit level. But at the eight or ten-digit level, classification is
sometimes based upon the shade and shape of the filament yarn. Filament
yarns can be extruded in various shapes and this depends upon the size
and design of the spinneret aperture. Trilobal is a very common shape
among the polyester filament yarns.

(a) Trilobal (multi-) filament yarn. (b) Hollow (multi-) filament yarn.
Fig. 7.6. Different types of cross section of (multi-) filament yarn.
In international trade of filament yarns, many specifications are given in
the invoice such as denier or Tex, shape of the cross-section of the yarn,
shade, twist and type (whether single or folded). For example:
Description - polyester filament yarn (FDY), trilobal, SD (Semi-Dull)
Denier - 70/25 D, 90tpm (twist per metre)
As explained in detail in Chapter 52, denier or tex defines the fineness of
yarn in terms of its thickness. In this case, denier is 70 (70 g /9000 m) and
the filament has 25 multifilaments bundled together. Shape of filament is
normally circular in
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Custom Classification of Textiles and Textiles Articles Under HSN
cross-section, but it can be triangular, hollow pipe, or trilobal also (Fig. 7.6). Trilobal is a fibre
with a three-pointed, star-shaped cross-section. This gives the fibre rigidity and resilience. Also,
it has many reflecting surfaces, which are efficient at scattering light to hide dirt. For these
reasons, trilobal fibres are often used in carpets. The reflective surfaces can also give the fibre a
sparkling appearance. Filaments are normally white. But they can be coloured also. In the melt
stage itself, the pigment is added in the molten chips. This process is called dope dyeing.
Besides coloured yarns, there are different shades in the white itself such as Bright (B), Dull (D)
and Semi-Dull (S D).
Filament yarns, like spun yarns of cotton or wool, can be single, plied or folded. Single, or
one-ply, yarns are single strands of filaments grouped together either with or without twist. Ply,
plied, or folded yarns are composed of two or more single filament yarns twisted together.
Synthetic Monofilaments of Less Than 67 Decitex
This heading covers synthetic monofilaments of less than 67 decitex (=60 denier). There has to
be some standard to differentiate between filament and monofilament. The benchmark is 67
decitex. Monofilament less than 67 decitex will not be classifiable under heading 5404. Instead
it shall be classified under heading 5402.
Microfilaments and Fibres
Man has produced many filaments, but he has not produced filament as fine as silk. A new
sophisticated technology has been introduced to produce superfine filaments or microfilaments
as fine as single strand of silk filament drawn from a single cocoon. The criterion of
microfilament is that the individual filament in the yarn should weigh less than one denier. To
achieve this, filament bundle size is increased. For example, firstly, direct spinning of POY with
a higher number of filaments such as 250/fl96 denier is produced and then after drawing the
denier 150/T196 is achieved. The average weight per individual filament is 150/196 = 0.77
denier.
Regular filaments Microfilaments
100/48, 150/48, 150/72, 200/48, 50/72, 70/72, 100/144, 140/144
200/96, 300/96, 400/96
Denier per filament > 1 Denier per filament <1
Microfilaments are, therefore, superfine filaments and shall remain classifiable as
filaments. The use of microfilaments gives much higher volume for the same weight. Textiles
made from them have very high thread density. This means they have a much higher number of
air chambers and tiny pores, allowing the skin to breathe and the body to regulate temperature
more easily. Sportswear from microfilaments functions particularly well. It is breathable and at
the same time provides reliable protection against wind and rain. Fashionable apparel has
graceful flow, silk-like feel and is extremely comfortable.
Bi-Component Micro-(Multi-) Filament Yarns
This is a recent innovation in the field of micro-filament melt spinning. There are three
techniques of manufacturing bi-component yarns (Fig. 7.7). In one method,
162
Man-made Filaments, Strips and the Like of Man-made Textile Materials
one spinneret hole is divided into two and the melt polymers in both the parts are different, e.g.,
two varieties of polyester or nylon. As the two solidify into separate strands, they are brought
together to adhere to each other. Sometimes, two different polymers are used, such as polyester
and nylon. This is also known as bi-constituent spinning. Two different polymer melts come in
contact and melt together along the juxtaposition, but do not make a mixture or homogeneous
melt. In the second method, the holes are alternatively fed with polyester and nylon melts.
Another method is using one spinneret inside another.

Fig. 7.7. Bi-component yarn manufacturing techniques.

Nylon 6 and Nylon 66 and Other Polyarnides'Yarn
Nylon 66 was the first polyarnide to be invented. The numbers 6, 66, 610 etc., are basically
related with the chemical constitution of the raw materials used for making nylon. In nylon 6, the
number of carbon atoms in a repeating unit is 6, whereas in nylon 66 there are 12 carbon atoms
in the repeating unit, 6 of them are in diamine and the rest 6 in the dicarboxylic acid as shown
below:
[- NH -(CH2)5 - CO-] - nylon 6
[- NH - (CH,)6 -NH - CO- (CH,)4 - CO -] - nylon 66
[- NH - (CH7)6 - NH - CO- (CH,)g - CO -] - nylon 610
Nylon is the common name, whereas polyarnide is chemical name. Other types are nylon 4, nylon
7, nylon 9, nylon 6-T, nylon 11 and nylon 612, and so on. Another commercially successful
variation among amides is Aramid. Aramids are high strength polyarnides with very good
thermal and dimensional stability. Nomex and Kevlar are the two important brands of DuPont in
this category.
Polyester (Multi-) Filament Yarn
It is also chemically composed of organic chemicals. It is produced in all forms, i.e., POY, SDY
and textured; bright, semi-bright or semi-dull and dull; round and trilobal. It finds use in
industrial and domestic textiles and textile articles. It is the most versatile synthetic yarn.
Polypropylene (Multi-) Filament Yarn
It is manufactured from the polymers or co-polymers of polypropylene. It is lightweight, smooth
and white with a slightly waxy feel. It is resistant to wear, crushing, acids, alkalis, moisture,
fungi and insects. It is used extensively in carpet manufacturing and geotextiles. There is no
separate heading or subheading for high tenacity yarns of polypropylene; it is classifiable under
the residual subheading only.
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Custom Classification of Textiles and Textiles Articles Under HSN
Spandex (Lycra)-The Wonder (Multi-) Filament Yarn
It is an elastomeric polyurethane-based filament yarn which has revolutionised the concept of
knit fashion in the recent past. Garments where comfort and fit are desired such as hosiery,
swimsuits, aerobic/exercise wear, ski pants, golf jackets, disposable diaper, waist bands, bra
straps and bra side panels, this filament is in great demand. Spandex, Lycra, Glospan,
Cleerspan and Elastane are the main international brands of this filament yarn. So far, this is
only used and produced as filament and unlike other filaments, it cannot be made into a 100%
fabric. It has very high elasticity and it should not be used more than 20% in a fabric.
Spandex yarn is used in fabrics in three ways:
1. As bare yarn (heading 5402);
2. As core-spun yarn (headings of basic yarns of Chapters 50-55 depending on its
constitution;
3. As co verspun yarn (heading 5606).
Spandex bare yarns are classified under heading 5402 as elastomeric yarns. They are
incorporated into warp knit fabrics for foundation garments and swimwear, They are used in
hosiery too.
Spandex core-spun yarn is a very different yarn as the spandex yarn is wrapped around with
cotton or other fibres. In such type of core-spun yarns, the core is also twisted. By application of
conventional cotton or wool spinning system, a roving of covering fibre (or a blend of fibres) is
twisted to form a sheath of fibres around the spandex core that is held under tension and
subsequently relaxed. It is difficult to see, with the naked eye, the presence of fibres wrapped
around the core. The classification of core spun yarn depends upon the weight of each
component. The spandex core of such yarns may be as little as 5-15 % of the total fibre content.
It is classified under headings of basic yarns of Chapters 50-55. For example, if there is a core
spun spandex yarn with the weight of cotton content 85% and spandex 15%, such yarn should
be classified as cotton yarn under heading 5205 or 5206( depending on the metric number).
Core-spun yarn is different from gimped yarn of heading 5606. In gimped yarn, the core yarn
does not twist with the wrapped yarn. If the wrapping in a gimped yarn is removed, the core
yarn would remain intact.
Spandex yarn as covered yarn shall be classified under heading 5606. This is similar to covered
rubber yarn of
heading 5604. The bare spandex yarn is stretched either fully or to a percentage of full
extension to meet specific stretch objectives and is wrapped with filament, textured or spun
yarn. (Read headings 5604 and
5606 for better understanding.) „
Acrylic (Multi-) Filament Yarn
DuPont first made it under the brand, Orion. It was made from the acrylonitrile polymer. Later on,
a lot of improvements were carried out and it is now known as artificial wool. Acrylic filament yarn
contains at least 85% acrylonitrile units and modacrylic filament yarn (modacrylic) contains
35%-85% acrylonitrile units. But acrylic is mainly used as staple fibre.
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Maa-made Filaments, Strips and the Like of Man-made Textile Materials
Polyvinyl Chloride (Multi-) Filament Yarn
It is manufactured from fiber-forming polymers of vinyl chloride. PVC yarn is also known as
Vinyon yarn. Pure PVC yarns are used to make elastomeric fabrics. They are also used in
outdoor fabrics, such as tarps, awnings, rain gear and fishing nets.
Other (Multi-) Filament Yarns
These days, there are many special fibre forming synthetic polymers and co-polymers. Majority
of them have very limited industrial use. Saran is manufactured from vinylidine chloride
polymer and is used mainly for heavy-duty upholstery in public transport.
Polytetrafluoroethylene filament yarn is also used for industrial applications. Its main brands are
Gore-Tcx® [W.R.Gore], Teflon® [DuPont] and Toyoflon® [To ray].
Integrated Composite Spinning (ICS) Yarn
It is a special yarn in which the core of the yarn is a monofilament or filament yarn which is
passed through a molten proprietary polymer resin and then immediately staple fibres are
embedded in the molten polymer solution wrapped around the core yarn (Fig. 7.8). The ICS yarn
is then given a twist at high speed and wound on spools.
core
filaments
polym er
staple
fibres
Fig. 7.8. ICS yarn.

The core may be multifilament, monofilament or

round or flat strip. The yarn composition is thus made of
three components - core, polymer binding resin and
outer fibre cover. The classification of this yarn is
governed by Section Note 2(A). ICS yarn is generally
described by a numbering system that indicates
the percentage by weight of each of the components.
For example 35/40/25 signifies that 35% is surface staple
fibre, 40% is filament core and 25% is polymer resin. Since the weight of
filament core predominates over the other components, it should be
classified as twisted filament yarn of heading 5402. Normally, the outer
fibre content is 30%-60%; filament core 10%-60% and polymer resin
content 20%-50%. In no case, should it be classified as plastic material or
as polymer resin as the essential character is 'textile' yarn.
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Custom Classification of Textiles and Textiles Articles Under HSN
A few examples:
(a) 100% polyester yarn. This is a very generic description and is not easy to classify without
knowing its fineness and construction. There are various headings and subheadings where this
generic description can fit in. In possibility no. 1, if it is a high tenacity polyester filament yarn
with tenacity more than 60 cN/tex, it is classified under subheading 540220. Invoice must
clearly mention the denier or tex and breaking or rupture strength. In possibility no. 2, if it is a
flat filament yarn (fully drawn) (without any texturising), classification shall be under
subheading 540252. In possibility no. 3, it is a POY yarn, i.e., it can be drawn further on slight
pulling. Invoice should categorically state whether the yarn is POY or FDY or SDY. Classification
shall be under subheading 540242. In possibility no. 4, if it is a textured or bulked polyester
filament yarn, it will fall under subheading 540233. In possibility no. 5, if this yarn is multiple
(folded) or cabled, and if the yarn specifications in invoice read like 60D/2 or 120 D/3, it means
it is a plied yarn of two single yarns; the classification will shift to subheading 540262. 100%
polyester yarn can also be a spun yarn of heading 5508 in possibility no. 6. (Refer Table 8.5 to
appreciate difference between 100% polyester filament yarn and 100%o polyester spun yarn.)
In possibility no. 7, it can even be a covered yarn of heading 5606.
(b) POY85d/24f; tenacity 2.2 cN/tex; 12.15 kg/cone; semi-bright; trilobal. Firstly, is it
POY? Elongation and tenacity test is required. POY is normally associated with polyesters. The
description, otherwise, is specific and clear; so classification is simple too. It is classifiable under
subheading 540242.
(c) DTY 150 d/48 f/2; tenacity 3.3 cN/tex, polyester yarn. DTY is draw-texturised yarn.
Further, it is a plied yarn of two filaments each of 150 D. If it is plied, it must be twisted. So, the
classification will be under subheading 540233.
5403 ARTIFICIAL FILAMENT YARN (OTHER THAN
SEWING THREAD), NOT PUT FOR RETAIL SALE, INCLUDING ARTIFICIAL
MONOFILAMENT OF LESS THAN67DECTTEX.
540310 (-) High tenacity yarn of viscose rayon.
540320 (-) deleted.
(540330) (-) Other yarn, single.
540331 (- -) Of viscose rayon, untwisted or with a twist not exceeding 120
rums per metre.
0 (- -) Of viscose rayon, with a twist exceeding 120 turns per metre.
1 (--) Of cellulose acetate. 540339 (--) Other.
(540340) (-) Other yarn, multiple (folded) or cabled.
0 (--) Of viscose rayon.
1 (- -) Of cellulose acetate. 540349 (--) Other.
Rayon means yarn consisting wholly or mainly of regenerated cellulose. All the artificial filament
yarns or rayons, like synthetic filament yarns, are measured either in tex/decitex or denier.
Among artificial filaments, viscose filament rayon of very high denier/decitex is used in tyre cord
fabrics for lightweight vehicle tyres such as bicycle
166
Man-made Filaments, Strips and the Like of Man-made Textile Materials
tyres. That is why, there is specific heading for this yarn at subheading 540310. High tenacity
viscose rayon should have the following breaking strength or tenacity;
Single, multiple (folded) or cabled yarn of viscose rayon - 27 cN/tex
Artificial filaments are rarely textured, as these are not thermoplastic in nature. Tex-turising in
artificial filaments is done by temporary mechanical crimping and by air pressure without heat
treatment.
Viscose (Multi-) Filament or Rayon
It is composed of cellulose, like cotton. When compared with cotton, rayons have displayed
certain disadvantages. They are not equal in firmness and crispness; they have poor dimensional
stability, stretching and shrinking; and they lose strength when wet. They need careful handling
and wash. It is also called artificial silk, as it is as shiny as silk (refer 'what is art silk?' under
Unit III). It is produced in various deniers.
Cuprammonium (Multi-) Filament Yarn
The stretch-spinning process, developed by a company Bemberg A.G., led to a yarn with a fine
structure similar to natural silk, but more durable than viscose silk. Although viscose silk was
cheaper to produce than cuprammonium rayon, Bemberg silk prevailed in the market. The
cuprammonium rayon produced by Bemberg had considerable advantages: as compared to
viscose, it is finer; it has a matte gloss similar to natural silk; and has a high affinity for dyes.
Itochu (Japan) is the only other company which produces this yarn.
Polynosic (Multi-) Filament Yarn
It is a type of cellulosic filament rayon characterised by a high wet modulus of elasticity. When
sanded or raised, fabrics made from this fibre have the soft, peach skin surface found in washed
silks. Polynosics are dimensionally stable and do not shrink or get pulled out of shape when wet,
like many rayons. Important commercial brands are HWM rayon, Modal, Toramomen and Tufcel.
[Source: G. Cook, Handbook of Textile Fibres:IL Man-made Fibres, 5th edition, Merrow
Publishing Co., Durham, England, 1984].
Acetate Rayon
There are two types of acetate filament yarns or rayons - cellulose triacetate and cellulose
diacetate - the diacetate being the most common. The diacetate is officially called acetate while
the cellulose triacetate is called triacetate. Acetate fibres are fast drying, wrinkle-resistant and
soft. Although originally called rayon, cellulose acetate differs from rayon in that acetate has
greater wet-strength and is more sensitive to high temperatures. Acetates are used for lingerie,
dresses, blouses, draperies, linings, upholstery, carpets, umbrellas, etc. Avtex Acetate (Avtex
Fibers Inc.), Celanese Acetate (Celanese Fibers Marketing Co.), Chromspun and Estron (Eastman
Chemical Products Inc.) are a few major trademarks of acetate rayon, Arnel (Celanese Fibers
Marketing Co.) is a trademark of triacetate.
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Custom Classification of Textiles and Textiles Articles Under HSN
5404 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.
(540410) (-) Monofilament.
0 (--) Elastomeric.
1 (--) Other, of polypropylene. 540419 (--) Other.
540490 (-) Other.

Synthetic monofilaments have many industrial applications. Clear polyester

and polypropylene monofilament yarns are well suited for endovascular
grafts, vascular grafts, hernia mesh and surgical mesh etc. However, if it is
a sterile filament, then it shall be classifiable under heading 3006 only.
Monofilaments are normally dressed in cops and reels.
Polypropylene monofilaments are used to make artificial grass
(Astroturf) and industrial carpets. Nylon monofilament is used in magic
tapes, fishnet twines,
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Man-made Filaments, Strips and the Like of Man-made Textile Materials
mosquito nets, conveyor ropes and belts. Polyester monofilaments are used
in plastic zipper industry, racket strings, etc.
Acrylic and spandex are not produced as monofilaments.
Catgut Imitation
Catgut is a strong cord made from the intestines of sheep and is used mainly
in the strings of musical instruments and surgical procedures. Nowadays
synthetic monofilaments of modified polymers are specially manufactured to
be used as catguts. Synthetic catguts are uniform in shape and size. Unlike
natural catguts, they can be of 'longer lengths also.
Strips and the like, of Synthetic Textile Materials -(Subheading 540490)
Melt polymer is extruded through a wide die with a very narrow slit to form a
sheet of film. This sheet may be stretched and oriented along its direction of
extrusion and then cither broken or cracked into a mat of fibres. It is called
fibrillating process. The only condition for a plastic strip to qualify as
textile material is that it should not exceed 5 mm in width. Material more
than 5 mm of width shall not be considered a textile material, but shall be
classifiable as plastic sheet or strip (Chapter 39).
All these products of this heading are generally used in long lengths, but
remain classified here even if cut into short lengths and whether or not put
up for retail sale.
The monofilament bristles for toothbrush cut into short lengths are classified
under this heading only, and not under Chapter 39 or Chapter 94.
Heading 5404, therefore, excludes:
(a) Sterile monofilaments (heading 3006);
(b) Monofilaments of tip more than 1 mm, strip of width more than 5 mm
(Chapter 39);
(c) Monofilaments measuring less than 67 decitex (heading 5402);
(d) Monofilaments linked with some device such as hooks (heading
9507).
5405 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.
540500 . (-) 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.
In the case of artificial monofilaments, the criteria for qualifying as a
monofilament is the same as those of synthetic monofilaments of the
previous heading (see heading 5404). Among artificial monofilaments,
only viscose rayon monofilament finds some use in industrial textile
applications.
Heading 5405 excludes:
(a) Artificial monofilaments of less than 67 decitex (heading 5403);
169
Custom Classification of Textiles and Textiles Articles Under HSN
(b) Artificial monofilaments of thickness more than 1 mm (Chapter 39);
(c) Strip more than 5 mm (Chapter 39).
5406 MAN-MADE FILAMENT YARN (OTHER THAN SEW-
ING THREAD), PUT UP FOR RETAIL SALE.
540600 (-) Man-made filament yarn (other than sewing thread),
put up for
retail sale.
This heading covers man-made filaments, both synthetic and artificial
(other than sewing threads), when put up for retail sale.
Put up for retail sale means:
(a) 85 g of man-made filaments on cards, reels, tubes, or similar supports
(including the weight of the support);
(b) 85 g of man-made filaments of less than 3000decitex, in balls, hanks or
skeins;
(c) 85 g of man-made filaments in hanks or skeins comprising several
smaller hanks or skeins separated by dividing threads which render them
independent of one an other, each of uniform weight.
However, the above yardsticks are not applicable to single yarn and
unbleached double or folded yarn. Single yarn means one filament yarn,
other than double or folded yarn.
Heading 5406 excludes:
(a) Dental floss (heading 3306).
(b) Filament yarn waste (heading 5505).
5407 WOVEN FABRICS OF SYNTHETIC FILAMENT YARN,
540710 INCLUDING WOVEN FABRICS OBTAINED FROM
MATERIALS OF HEADING 5404.
(-) Woven fabrics obtained from high tenacity yarn of
540720 (-) nylon or
540730 (-) other polyarnides or of polyesters.
(540740) (-) Woven fabrics obtained from strip or the like.
Fabrics specified in Note 9 to Section XI.
540741 (--) Other woven fabrics, containing 85% or more by weight
of
540742 (--)
filaments of nylon or other polyarnides.
540743 (--) Unbleached or bleached.
540744 (--) Dyed.
(540750) (-) Of yarns of different colours.
Printed.
540751 (--)
Other woven fabrics, containing 85% or more by weight
540752 (--) of
540753. (--) textured polyester filaments.
540754 (--) Unbleached or bleached.
(540760) (-) Dyed.
Of yarns of different colours.
540761 (--) Printed.
Other woven fabrics, containing 85% or more by weight
(540770) (-) of
polyester filaments.
Containing 85% or more by weight of non-textured
polyester
filaments.
Other woven fabrics, containing 85% or more by weight
of
synthetic filaments.
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Man-made Filaments, Strips and the Like of Man-made Textile Materials
Unbleached or bleached.
540771 (--) Dyed.
540772 (--) Of yarns of different colours.
540773 (--) Printed.
540774 (--) Other woven fabrics, containing less than 85% by
(540780) (-) weight of
synthetic filaments, mixed mainly or solely with
540781 (--) cotton.
Unbleached or bleached.
540782 (--)
Dyed.
540783 (--)
Of yarns of different colours.
540784 (--) Printed.
(540790) (-) Other woven fabrics, containing less than 85% by
weight
540791 (--) of synthetic filaments and mixed with other filaments
and
540792 (--) fibres other than cotton.
540793 (--) Unbleached or bleached.
540794 (--) Dyed.
Of yarns of different colours.
Printed.
Scope of Heading 5407
Heading 5407 covers woven fabrics obtained from synthetic filaments and
monofilaments. These are categorised into nine groups at single dash level
(-).
(1) Subheading 540710 covers all the woven fabrics obtained from the high
tenacity yarns of subheadings 540210 and 540220. These are heavy duty,
weather-proof, strong fabrics. But they should not be confused with the
technical and specifically designed and tailor-made textile products of
heading 5911.
Industrial fabrics (subheading 540710) and Technical fabrics
(Heading 5911)
• Fabrics of 540710 are heavy-duty fabrics made only from high tenacity
yarns of polyarnides and polyesters. The denier of these yarns is usually
very high. Fabrics of 5911 could be of any textile material of any denier
and count.
• Fabrics of 540710 can only be woven. Textile products of 5911 could
be woven, non-woven or knitted or combination of two or all.
• Fabrics of 540710 are of generic use. For example, the tent fabric can
be used for sky bag manufacturing, boat fabric etc. But, the technical
products of 5911 arc very specific to its end use. The textile products of
5911 are specially designed products, and most of the times, they are
shape- and size-specific.
Parachute fabrics, tent fabrics, umbrella cloth panel fabrics etc., are
classified under this subheading. Such fabrics must meet the tenacity
criteria of high tenacity yarns as specified under subheadings 540210 and
540220. If the tenacity test fails, then these shall be classified as other
normal woven fabrics.
(2) Subheading 540220 is only for woven fabrics obtained from the strip or
the like. These are not for apparel purposes. These are woven fabrics made
out of strip of synthetic straw not exceeding 5 mm in width. Many industrial
fabrics, especially the geotextiles materials such as polypropylene cane
matting of synthetic straw
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Custom Classification of Textiles and Textiles Articles Under HSN
or strip (Fig. 7.10) should be classified under this heading. There is a
general tendency to classify all industrial fabrics in heading 5911, but
Chapter Note 7 to Chapter 59 states very clearly that the 'heading
5911 applies to those goods which do not fall in any other heading of
Section XI'.

Fig. 7.10. Fabric made out of strips (< 5 mm wide); subheading

540720.
(3) Subheading 540730 covers woven fabrics consisting 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. Mesh scrims (Fig. 2.9) are such type of fabrics. Mesh
scrims are used as filter fabrics. They are used as reinforcement layer in
plastic or rubber embedded products.
(4) Subheading (540740) covers all woven fabrics, containing nylon
filaments 85% or more by weight. These fabrics invariably have nylon or
polyarnide filaments both in warp and weft. If only warp is nylon filament
and weft is not or vice versa, then such fabric cannot contain 85% nylon
filament. This subheading is divided into five subgroups - unbleached or
bleached, dyed, of yarn of different colours and printed. Of yarn of
different colours means yarns of the fabrics having different colours.
Coloured fabrics are obtained by two methods - piece dyeing and yarn
dyeing. In piece dyeing, uncoloured, undyed grey yarns are first woven on
looms as fabrics and then the grey, undyed, unbleached fabric is dyed or
coloured to get solid shades. In yarn dyeing, yarns are dyed before
weaving and different colours of yarns are taken in the warp and weft to
get checks and stripes. Apart from piece dyeing and yarn dyeing, there is
fibre dyeing also, but in this chapter only filaments are classified and not
staple fibres. Therefore, fibre dyeing is relevant only to man-made
staple fibres of Chapter 55. Nylon taffeta fabric falls under this heading
which is used extensively as lining material. Taffeta is a crisp, smooth,
plain-woven fabric with a slight sheen. Surface of taffeta fabric has usually
the wavy lustre called watering.
(5) Subheading (540750) covers fabrics obtained from textured
polyester filaments only. Textured filaments are already defined in
subheading (540230). As explained earlier, there is a distinct difference
between textured and non-textured filament. Polyester fabric containing
85% or more textured filament is fluffy, supple and light weight.
Now-a-days, for shirting materials, textured fabrics are preferred as they
are more soothing and soft. Polyester fabrics must be subjected to
microscopic test, in order to establish and identify the construction of yarn,
i.e., whether it is textured, non-textured or spun yarn.
Man-made Filaments, Strips and the Like of Man-made Textile Materials
(6) Subheading (540760) covers woven fabrics containing 85% or more
by weight of polyester filaments. Subheading (540750) is exclusively
meant for textured polyester filaments; so, subheading (540760)
contains woven fabrics of polyester filaments that are other than textured.
Subheading 540761 specifically covers woven fabrics of non-textured
filaments.
(7) Subheading (540770) covers woven fabrics of all synthetic filaments
other than that of polyarnide and polyester. This includes woven fabrics of
acrylic filament yarn, polypropylene filament yarn, polyvinyl acetate
filament yarns and all other polymeric filament yarns, whether textured or
non-textured. But, it does not include technical fabrics of heading 5911.
Aramids are polyarnides for the purpose of classification in terms of Section
Note 12 to Section XI.
(8) Subheading (540780) is very important from classification angle.
There is often confusion in subheading (540780), heading 5513 and
heading 5514.
• (540780) reads: Other woven fabrics, containing less than 85% by
weight of synthetic filaments, mixed mainly or solely with cotton.
• 5513 reads: Woven fabrics of synthetic staple fibres containing less
than 85% by weight of such fibres, mixed mainly or solely with cotton, of
weight not exceeding 170g/m2.
• 5514 reads: Woven fabrics of synthetic staple fibres containing less
than 85% by weight of such fibres, mixed mainly or solely with cotton, of
weight exceeding 170g/m2.
All headings are blended fabrics of man-made fibre and cotton. But, in the
case of fabrics of subheading (540780), there is no blending of individual
yarns. Synthetic filaments are continuous unbroken strands and these arc
used as such either as warp or weft, so there is no scope of blending these
continuous filaments. Blending in yarn is possible only in the case of staple
fibres and natural fibres. Staple fibres are blended with cotton, wool etc. at
the spinning stage (conventional cotton spinning and not melt spinning)
itself. In the case of fabrics of the other two headings, 5513 and 5514,
there is blending of individual yarns. The only possible options of mixing
these filaments with cotton or other yarns under subheading (540780)
are shown in Fig. 7.11.

Weft - cotton spun yarn Warp — Polyester

filament P/C mixed fabric
yarn
(a) Mixed fabrics containing man-made filaments less than 85% by
weight, mixed with cotton;
subheading (540780).

(b) Two-ply mixed yarn containing one single filament yarn and
one single cotton spnn yarn.
Fig. 7.11. 'Mixed' fabrics.
173
Custom Classification of Textiles and Textiles Articles Under HSN
In Chapter 55, individual yarns themselves are blended, thus providing a
more homogeneous blended structure as shown in Fig. 7.12.

Polyester Cotto mixin - Spinnin Polyester

staple n g (1) g-^ /cotton
"fibres (1) fibres &(2) blended
(2) varn
P/C mixed fabric of Chapter 54. P/C blended fabric of

Weft and warp - P/C blended yarns. P/C blended fabric.

Chapter 55.
Fig. 7.12. Mixed vis-a-vis blended fabrics.
Fabrics of this subheading (540780) are not blended in real sense; they
are 'mixed' fabrics. The concept of mixing and blending is shown in Fig.
7.12. It is easy to find out whether the fabrics is blended or mixed. Pull out
warp and weft yarns. If on untwisting, the yarns do not open up and a single
strand is endless in length, it is a filament yarn. If on untwisting, the yarn
opens up and fibres come out, it is spun yarn. This concept of filament yarn
and spun yarn is explained in detail with respect to silk in Table 3.6. The
same is applicable here.
Thus, in fabrics of Chapter 54, the blending or mixing of yarns with
polyester filaments is possible only at the weaving stage, whereas in fabrics
of Chapter 55, the blending starts at the fibre stage itself.
(9) Subheading (540790) is the residual heading of the main heading. It
covers all other woven fabrics containing less than 85% of synthetic
filaments, mixed with fibres other than cotton. Synthetic filaments could be
mixed silk, wool, linen and staple fibres of Chapter 55. As explained in Fig.
7.11, under this subheading, continuous filament yarns are placed along or
across the spun yarns to get a mixed or blended fabric Filament yarns or
monofilaments as such cannot be blended by virtue of their physical shape
and structure.
174
Man-made Filaments, Strips and the Like of Man-made Textile Materials
A few examples will further help better understanding:
(a) A dyed fabric with 50% polyester and 50% nylon. This is a very
complicated example. This description gives rise to many possibilities as
explained below:
Possibility No. 1

Polyester filament (warp). Nylon filament

(weft). Polyester/nylon 50:50 fabric.
In this case, the 50/50 ratio is possible if warp is polyester filament yarn
and weft is nylon filament yarn. It is assumed that the polyester filament
is non-textured in the first possibility. There are further variations within
this possibility. If both polyester and nylon filament are of high tenacity in
terms of Section Note 6 to Section XI, then subheading 540710 is
the appropriate heading.
Next possibility, within the above arrangement of yarns, is that only
polyester yarn is of high tenacity and nylon fails to meet the standards of
high tenacity in terms of Section Note 6. Subheading 540710 is ruled
out. Subheadings 540720 and 540730 are also ruled out as the fabric
under consideration is not obtained from weaving strips and is neither
mesh scrim type. Subheadings (540740), (540750) and (540760)
are ruled out as the content of polyester and nylon individually is only 50%.
Subheading (540780) is also ruled out because synthetic filaments
should be mixed with cotton. In this case there is no cotton. This leaves
two options, i.e., subheadings (540770) and (540790). Subheading
(540770) covers woven fabrics containing 85% or more by weight of
synthetic filaments. Both polyester and nylon are filaments, and they are
more than 85% by weight on aggregate. Therefore, the classification will
be under subheading (540770).
It is very important to look at the fabric specifications provided in the
documents. If the fabric is made of filament yarns, as shown above, the
warp and weft fabric specifications will be shown as follows:
Denier or Tex of warp * Denier or Tex of weft/no. of warps per inch * no.
of
weft per inch 120Dx 120D/90x90.
It means the warp filament is of 120deniers and has 90 yarns per inch
(lengthwise) and weft filament is of 120deniers with 90 yarns per inch
(widthwise).
Possibility No. 2

Polyester textured filament. Nylon filament.

Poly ester/nylon 50:50 fabric.
175
176 Custom Classification of Textiles and Textiles Articles Under HSN
In the next situation, the polyester is textured. Textured polyester does
not alter classification if the content is less than 85%. So, the
classification suggested above remains as such.
Possibility No. 3

Nylon filament. Polyester filament. Polyester/nylon 50:50

fabric.
This is reversal of warp and weft (with respect to Possibility No. 1).
Since both are filaments and none is more than 85%, the classification
suggested above remains as such even in this type of construction. It
shows that reversal of warp to weft and weft to warp does not affect
classification.
Possibilty No. 4

Nylon filament. Polyester textured filament. Polyester/nylon

50:50 fabric.
This is reversal of warp and weft (with respect to Possibility No. 2).
Classification remains unaffected here too as the content of polyester is
only 50%. Classification with regard to non-textured and textured
filaments matters only when it is more than 85% in the fabric.
Possibility No. 5

Polyester/nylon 1 by Polyester/nylon 1 by Polyester/nylon 50:50

1 (warp). 1 (weft). fabric.
This is another possibility of yarn arrangement. It is not necessary that
warp should contain only one type (i.e., polyester filament), and weft
the other type. Both in warp and weft, both the types of yarns are used
alternatively. This again does not
Man-made Filaments, Strips and the Like of Man-made Textile Materials
change the composition of the fabric. It still remains 50:50
polyester/nylon fabric. Classification remains the same as in Possibility
No. 1.
Possibility No. 6

'l m* ggBmtt;
WW' Nylon filament. jffiBSBMp JpSB
f ***«1*1*1
>\ >\ '•:;: >\ >\
-" f Polyester/nylon
tw 50:50 fabric.
r1 vtWwv
Polyester spun
yarn (heading
5509).
In this case, the warp is found to be of spun yarn of polyester. It is not
a filament yarn of heading 5402, instead it is made from spinning the
polyester staple fibres of Chapter 55. Polyester spun yarn is classified
under subheading 550921. The ratio is 50:50. Section Note 2(A) is
to be applied. This fabric can either be treated as made of nylon
filament yarn (less than 85%) classified under subheading (540790)
as other woven fabrics or as made of polyester spun yarn (less than
85%), mixed with nylon filament yarns under subheading 551512.
When two classifications merit equal consideration, the one occurring
last in the numerical order shall be taken as the final classification.
Therefore, the classification of this fabric shall be under subheading
551512.
In such cases, the fabric specifications will be as follows:
Counts of warp spun yarn x Denier or Tex of filament yarn/ Warps per
inch x
Wefts per inch
6 0 s x 1 2 0 D / 7 0 x BO
It means the warp is a spun yarn of 60s count with 70 yarns per inch
(lengthwise) and weft is a filament yarn of 120 denier with 130 yarns
per inch (widthwise). Spun yarns are measured in counts (s) and
filament yarns in denier (D).
Possibility No. 7

**p*p

Nylon filament (warp). Polyester Polyester/nylo

spun yarn (weft). n 50:50 fabric.
Changing of warp to weft and weft to warp (with respect to Possibility
No. 6) does not alter the classification. It remains classified under
subheading 551512.
The specifications in such a case will be reversed as follows:
1 2 0 D x 6 0 s / 1 3 0 x 70
177
Custom Classification of Textiles and Textiles Articles Under HSN
Possibility No. 8
Polyester
filament yarn.
mmmarngmmmmm
aft tKp teff W- --^
te;?
VA ifei ¥?? «S
_ %Sf- ._.
Nylon spun yarn Polyester/nylon
(heading 5509). 50:50 fabric.
In this case, the warp is a 100% nylon spun yarn and weft or filling yarn is
a polyester filament yarn of heading 5402. Polyester filament yarn can be
a high tenacity yarn, a textured yarn, a POY yarn or a non-textured yarn.
The ratio of polyester and nylon content is equal. Fabric, as a whole, is a
100% synthetic fabric, but it can now either be classified under Chapter 54
as woven fabric made of polyester filament yarn mixed with man-made
staple fibres of nylon or as woven fabric made of nylon staple fibres (nylon
spun yarn) mixed with man-made filaments of polyester under Chapter 55.
Heading or subheading of Chapter 55 shall prevail in terms of Section
Note 2(A). In Chapter 55, the heading 5512 is ruled out as it should
contain both warp and weft as spun yarns made of man-made staple fibres.
Woven fabrics of headings 5513 and 5514 should have cotton. So, they
are also ruled out. The residual heading of 5515 covers other woven fabrics
of synthetic staple fibres. In this heading, the subheading (551510) covers
woven fabrics of polyester spun yarn (or staple fibres) mixed with other fibres
and filaments. But, in this case, it is nylon spun yarn mixed with polyester
filament yarn. So, the appropriate subheading under heading 5515 will be
551591 under subheading (551590).
The composition of this type of fabric will be shown as 60s x 120D/ 70 x 130
Possibility No. 9
Nylon spun yarn Polyester/nylo
Polyester
filament
(5402).

(5509). n 50:50 fabric.

178 It is identical with the earlier possibility; the only difference is reversal
of warp and weft which does not alter classification, provided the
overall ratio remains the same.
Possibility No. 10
Both warp and weft are spun yarns and the overall composition of fabric
is 50/50 polyester/nylon blend. This fabric has nothing to do with
Chapter 54 as there is no filament yarn. In Chapter 55, heading
5512 is for woven fabrics of synthetic
Man-made Filaments, Strips and the Like of Man-made Textile Materials
staple fibres containing 85% or more by weight of synthetic
staple fibres.
Polyester and nylon are synthetic staple fibres only, so the main heading
shall be 5512. Within this heading, subheading (551290) is for
fabrics having synthetic staple fibres 85% or more, irrespective of the
nature of synthetic staple fibres. This fabric shall now be classified
under subheading 551299. It may be kept in mind that spun
yarns are always described in terms of staple fibres. That is why,
in headings of Chapter 55, the description is given in terms of
staple fibres and not as spun yarns.
nf% HUT,
tn.*K^ujfK *&****
■mm'm-mM'm-■
mMmmm-mmim-
m..
w Ml H fi » w

Nylonspun
Polyester spunyarn
yarn
(5509).
Polyester/nyl
In such a case, the fabric specification should read - 60 s x 50 s /70 x 80.
on 50:50
It means the warp is a spun yarn of 60 s count with 70 yarns per inch
(lengthwise) and weft is spun yarn of 50s count with 80 yarns per inch
(widthwise).
Possibility No 11

M§Ji Jfcftt %M$k ft

.*.p. *******
f w w r »T W *w
Polyester/nylon
50:50 fabric.

Polyester/nylon 50:50
blended spun yarns (in warp
and weft).
To have uniform properties of fabric in blends such as this, instead of
using polyester spun yarns and nylon spun yarns individually, the
blending of fibres is done at the yarn stage itself. Warp ad weft in the
above case are blended yarns of 50:50 polyester/nylon staple fibres.
The classification depends on the construction of yarn and the
composition of fabric. In this case also, the heading 5512 is applicable
as the heading 5512 covers woven fabrics of synthetic staple
fibres containing 85% or more by weight of synthetic staple
fibres. The classification remains the same, i.e., 551299. In this case,
fabric specification with respect to construction will be similar to the one
shown above [i.e., both warp and weft will be shown in invoice in counts
(s)], but the spun yarns will be a blend of polyester and nylon staple
fibres.
This example shows that in all cases, the overall fabric remains a blend
of 50:50 polyester/nylon. But the classification changes with the change
in yarn composition. The classifications can be any of the following
depending upon the composition of the constituent yarns:
- Subheading 540710
179
Custom Classification of Textiles and Textiles Articles Under HSN
Subheading (540770)
- Subheading 551512
- Subheading 551591
- Subheading 551299
Polyester or nylon yarn can be a filament yarn or a spun yarn. Chapter 54
deals only filament yarns and Chapter 55 deals spun yarns. It also shows
that the process of classification of a fabric starts from the fibre stage itself.
Therefore, first open up the weave, de-twist the yarns and find out whether
the fabric is made from spun yarn or filament yarn. It must be kept in mind
that positioning of warp and weft does not affect classification. Look at the
specifications to understand the construction of yarn. In the case of spun
yarns, the measuring unit will be COUNT. In the case of filament yarns, the
measuring unit will be DENIER OR DTEX. While seeking test, apart from the
composition of individual materials, ask the composition of warp and weft
individually.
(b) A dyed woven fabric of polyester /cotton blend of 52:48 of 160
gsm. Again, there are various permutations and combinations.
Possibility No. 1

Cotton spun yarn of Polyester filament yarn Polyester/cotton 52:48

Chapter 52. of heading 5402. blended fabric.
It is made from spun yarn of cotton and filament yarn of polyester. The
fabric specification should read like this:
80s x 120D/66 x 70
From classification point, choice has to be made from the following
headings of Chapter 54 and 55:
• Subheading (540780), i.e., fabrics containing synthetic filament
yarns less than 85%, mixed with cotton.
• Heading 5513, i.e., fabrics containing synthetic staple fibres less than
85%, mixed with cotton with gsm not exceeding 170.
• Heading 5514, i.e., fabrics containing synthetic staple fibres less than
85%, mixed with cotton with gsm exceeding 170.
A look at the composition and the line diagram made above suggests that
the fabric (under Possibility No. 1) is made of polyester filament mixed with
cotton spun yarn. Polyester content is more by 4%. Headings 5513 and
5514, are, therefore, ruled out. Under subheading (540780), the
appropriate subheading will be 540782.
180
Man-made Filaments, Strips and the Like of Man-made Textile Materials
Possibility No. 2
t f k f *******
r '
i >
r .' .' r : r .'
- ^
r<.r <r^trtrcr^-
>.tr,t.rtrtttr

r ■**■■
*

Polyester filament yarn and Polyester Polyester/cott

filament yarn and on 52:48
cotton spun yarn 1 by 1. cotton blended
spun yarn 1 by 1. fabric.
In this case, the composition of individual yarns remains the same. Only the yarn
arrangement is different. Instead of separate weft and warp of one type of yarn, the spun
yarn of cotton and filament yarn of polyester are used adjacent to each other both in warp
and weft direction. However, the classification remains the same as in the first case. It still
remains a fabric containing 52% polyester filament (i.e., less than 85%), mixed solely with
cotton.
Possibility No. 3
I !i f. f S^^MjKB

Cotton spun Polyester Polyester/cott

yarn of spun yarn of on 52:48
Chapter 52. heading blended fabric.
5509.

1 In this case, polyester is not in the form of filament yarns. It is spun from
polyester staple fibres. Thus, there is no role of Chapter 54. Between
heading 5513 and heading 5514, the former (heading 5513) is for
gsm less than 170. The gsm of the fabric under consideration is only 160.
So, the main heading will be 5513. Subheading under this main heading
depends on the weave pattern. If it is plain weave, the appropriate
classification shall be 55132.
The specifications of this fabric are like this:
60s x 8 0 s / 66 x 76
It means, the warp is a cotton yarn of 60 s count with 66 such yarns per
inch (lengthwise) and weft is a polyester spun yarn of 80s count with 76
such yarns per inch (widthwise).
Possibility No. 4
Practically, this is the most likely combination of the fabric under
consideration. The rest of three possibilities do exist, but not very often.
In order to achieve uniform properties of the fabric, the blend of the
fibres should be even. And this is achieved by blending the staple fibres
of cotton and polyester. Both warp and weft have the same composition.
The specifications of this fabric should be like this:
60s x 6 0 s / 6 6 x 6 6
[81
Custom Classification of Textiles and Textiles Articles Under HSN
The classification of this fabric will be under Chapter 55 as it does not contain any filament
yarn. It is a woven fabric of synthetic staple fibres containing less than 85% of such fibres and
mixed solely with cotton with gsm 160, so heading 5513 is the right choice. The appropriate
subheading will be 55132, the same as above.
ffffffff1
'<'< ', mmmammamO
t. m
M:mm:m:mn,.M;m.
' r
r, '. '.'. m;
V V J V V V V I1 ■•MM'M'M-M.W
V MMM,:
f r .1
s
Spun yarn of polyester Spun yarn of polyester Polyester/cotton
staple fibres and cotton staple fibres and cotton 52:48 blended
fabric.
fibre spun yarn, 52:48 ratio, fibre spun yarn, 52:48 ratio.
(c) An upholstery yarn dyed fabric with composition 56% polyester,
30% olefin and cotton 14%. The specifications of this fabric are like
this:
150Dx(36s/2+180D);gsm230
This is a heavy fabric. Let us decipher the details available. Warp has
polyester filament yarn of 150D. It is a filament yarn as it is being denoted
in terms of deniers D. Weft is a combination of spun yarn and filament yarn
as it contains cotton two-ply yarn of 36 s count and olefin filament yarn of
180 D. Graphic representation of this fabric may be like this:
*S? v -c,

Polyester filament yarn Cotton spun yarn of

of 150 D (light grey). 36 s/2 (black) mj*~
+ olefin filament yarn of
180 D
(dark grey).
The weight of the filaments alone is 86%. It is a fabric of synthetic filaments
mixed mainly and solely with cotton. Let us scan through headings of
woven fabrics under Chapter 54. Woven fabrics of synthetic filament yarns
are covered under heading 5407. The overall filament percentage in this
case is more than 85%; subheading (540770) appears to be right choice.
Earlier subheadings in the main heading 5407 are ruled out as individual
percentage of polyester and olefin filaments is less than 85%.
(d) A nylon/cotton canvas, water-proof; (210 D + 210 D) * (18 s +
18 s) / 104 x 86; gsm 208. First, it is water-proof. Check out whether
water-proof coating is visible with naked eye, without any change of colour.
(Read explanation to Chapter Note 2 to Chapter 59 for understanding the
meaning of expression 'any change of colour'.) If it is so, then look for
appropriate heading in Chapter 59. However,
 Man-made Filaments, Strips and the Like of Man-made Textile Materials

in this case, coating is invisible; therefore the classification will be within the normal
woven fabrics of

Two warp nylon filament yarns( 210 D each) and two weft cotton spun yarns (18 s
each); basket weave.
Secondly, there is no blend ratio available. Nylon has two single filament yarns each of 210
D in the warp and cotton which is a equally heavy yarn with two such yarns of 18 s count are
taken together.
210 D is heavy yarn (=26 counts) with 104 yarns per inch (lengthwise). Cotton count 18 is
equally coarse and it has 86 such yarns per inch widthwise. So, nylon should be less than
85% (but is surely more than cotton content).
Content of nylon is more than cotton; heading 5407 is to be checked. Since weight of the
nylon filament is less than 85% and it is solely mixed with cotton, subheading (540780) at
(-) level is the right choice.
(e) A dyed twill terene/nylon-cotton fabric - 35/20/45; gsm 176; 168D x 20 s /
130 x 66. As per composition, warp is a polyester filament yarn and weft is a blended spun
yarn of staple fibres of nylon and cotton fibres. Cotton content is the maximum. So, the
possibility of classification under Chapter 52 cannot be ruled out. Section Note 2(B)(c) is
applicable here. When both Chapters 54 and 55 are involved with any other Chapter,
Chapters 54 and 55 are to be treated as a single Chapter. Polyester and nylon have to be
added before comparing with cotton. 35% + 20% = 55% is more than 45% of cotton.
Chapter 52 is, therefore, out of consideration. Of polyester and nylon, polyester is more.
Polyester is a filament, so Chapter 54 is to be taken up for classification. In heading 5407,
subheadings 540710, 540720 and 540730 are not applicable as they cover special
industrial fabrics. In the remaining subheadings, only the last two subheadings need at-
tention. Subheading (540780) is for woven fabrics containing less than 85% of synthetic
filaments, mixed solely or mainly with cotton. In spite of the fact that the polyester content
is far less than cotton, this fabric is classified under this subheading. Section Notes are
supreme in terms of Interpretative Rule 1.
(f) A stretched twill fabric 70 D (nylon) x (32 s + 40 D) / 150 x 76, with overall
composition of nylon/cotton/spandex - 48/49/03. In this case, warp is 70D
nylon filament yarn. Weft is a combination of spun and filament yarn. Weft con
sists of 32 s cotton spun yarn and spandex filament yarn. Cotton predominates,
but Section Note 2(B) again comes into play. Nylon and spandex fall under head
ing 5402, so they are added. It shall be effectively deemed as fabric with nylon
filament yarn 51% and cotton spun yarn 49%. Among the subheadings of head
ing 5407, subheading (540780) is the right classification, as discussed in earlier
examples.
183
Custom Classification of Textiles and Textiles Articles Under HSN
(g) Stretched, woven poly-nylon fabric with composition 200 D * 75 D + 40 D /
120 x 72; T77/N20/S3; gsm 175; width 44 inches. This is entirely made from filament yarns,
because the measuring unit is in denier in both warp and weft. T, i.e., polyester and N, i.e.,
nylon content and S, i.e., spandex content will not be added as there is no other chapter for
comparison. It is not a coated or high tenacity fabric. Within heading 5407, the appropriate
subheading will be (540770) which covers woven fabrics containing 85% or more by weight
of synthetic filaments. In this case, entire fabric is of synthetic filaments. The classification at
(—) level can be zeroed in by seeing the fabric whether it is unbleached, bleached, dyed or
printed.
(h) A woven fabric with the following Specifications:
(1) Composition: 50% polyester, 12% nylon and 38% cotton;
(2) Construction: 165 D x 40s/2;
(3) Density: 133 x 58;
(4) Weight: 266 gsm;
(5) Width: 58/59 inches.
The composition and construction of the fabric indicate that warp is a filament yarn (as the
yarn is measured in Denier) and weft is a blended spun yarn of nylon and cotton (as measured
in count). But, further study of composition reveals that warp has both polyester and nylon,
and weft has only cotton spun yarn. This appears very perplexing. The one possibility is that
warp consists of filament yarns of polyester and nylon that are placed intermittently (but in
regular intervals). But this fabric is of a very different composition. Single warp filament yarn
has both nylon and polyester. How is it possible? In this case, the warp is a bi-component
micro filament yarn. The extruded filaments in bi-component yarns can contain both
polyester and nylon in a single multifilament yarn as explained in Fig. 7.7. Warp contains
micro polyester/nylon yarn of 150D. Weft is a cotton spun yarn of 40 s count. In fact, the
specifications should include the following two more parameters:
Warp material: micro polyester/nylon yarn; Weft material: 100% cotton.
Fabric shall now be classified under Chapter 54 as woven fabric of man-made filaments
containing man-made filaments less than 85% by weight, mixed mainly or solely with cotton
under subheading (540780). Without knowing specifications 6 and 7, the classification may
go haywire.
Classification of '100% Polyester Check Fabric'
First, rule out that it is not a specially woven fabric of Chapter 58, by visual examination, i.e.,
it is other than pile, net or narrow woven fabric. By visual examination, verify that the fabric is
non-woven, surface coated, with coating visible with naked eye, or knitted to rule out
Chapters 56, 59 (except heading 5911) and 60, respectively. If the fabric is of a specific
shape and size, and is customised to a particular technical need, then appropriate
classification shall be under heading 5911. But in this case, it is a normal polyester fabric in
running length.
184
Man-made Filaments, Strips and the Like of Man-made Textile Materials
100% polyester fabrics fall under Chapters 54 and 55 at headings 5407 and 5512,
respectively. As explained in the opening notes to this chapter, Chapter 54 covers woven
fabrics made from filaments and Chapter 55 covers woven fabrics made from staple fibres.
To check this, open the weave of the fabric and take two yarns of 4-5 inch length. De-twist the
yarns and then pull gently. If the yarns open up into small pieces, it means that it is spun yarn
in which many small staple fibres are taken together and twisted. This type of woven fabrics
shall be classifiable under Chapter 55. If on pulling, the yarns do not fall apart into small
pieces and yarns are of unbroken continuous length, then such fabrics shall be classified under
Chapter 54, as fabrics obtained from filament yarns. There is one more physical method of
verifying the nature of the yarn.
Fabrics made from filament yarns will have very smoothed even surface, whereas in woven
fabrics of spun yarns, the surface will be comparatively dull. This is because of the presence
of fibre ends which cannot be captured during twisting or spinning of the yarn. In this
example, however, the fabric is smooth and without any fibre protruding, hence classification
of this fabric shall be under Chapter 54 only.
Under Chapter 54, there are various possibilities. Whether the fabric is of high tenacity yarn of
polyester? If so, then classify the fabric under subheading 540710. For this, tensile test has
to be done to confirm the high tenacity of yarn as defined in Section Note 6. However, in this
case, it is not a high tenacity yarn fabric. There are two more subheadings under heading
5407: subheading (540750) for woven fabrics obtained from textured polyester filaments
and subheading (540760) for other woven fabrics including fabrics obtained from
non-textured polyester filaments. To distinguish between textured and non-textured
filaments, microscopic test is required. Textured fabrics are more fluffy and soothing than
non-textured. In this case, it is found to be textured.
So, classification zeroes into subheading (540750) as it is a check fabric, and is made from
yarns of different colours.
Heading 5407 not only includes fabrics of filament yarns but also the fabrics of
monofilaments. The main heading makes a special mention of 'including woven fabrics
obtained from materials of heading 5404'. The fabrics made from strips and the like are
specifically covered under subheading 540720. But, there is no exclusive heading or
subheading for woven fabrics of monofilament yarns. Most of the woven fabrics of
monofilaments are technical fabrics. Lack of a specific subheading, tends to push these fabrics
in Chapter 59 under fabrics of technical uses (heading 5911). Monofilament fabrics are
used in conveyors, filtrations, etc. If there is a running length woven fabric obtained from
monofilament, it should be classified under this heading only. But, it must be admitted that
the classification of such fabrics is far from consistent.
Heading 5407 does not include:
(a) Bandages medicated or put up for retail sale (heading 3005).
(b) Woven fabrics of synthetic filaments of which any cross-section dimension exceeds 1 mm
or of a strip or the like of an apparent width exceeding 5 mm, of synthetic textile materials
(head-ing4601).
(c) Woven fabrics of synthetic staple fibres (heading 5512 to 5515).
185
Custom Classification of Textiles and Textiles Articles Under HSN
(d) Tyre cord fabric of heading 5902.
(e) Woven fabrics for technical uses, of heading 5911.
100% polyester fabric
whether whether whether
knitted? woven? nonwovert?

a*s*t Classify an ClUMl

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5407 tab& fn
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61
Flow chart showing various possibilities of classification of 100%
polyester
fabric.
5408 WOVEN FABRICS OF ARTIFICIAL FILAMENT
YARN,
INCLUDING WOVEN FABRICS OBTAINED FROM MATERIALS OF
HEADING 5405.
540810 (-) Woven fabrics obtained from high tenacity yarn of
viscose
rayon.
(540820) (-) Other woven fabrics, containing 85% or more by
weight of
artificial filament or strip or the like.
186
Man-made Filaments, Strips and the Like of Man-made Textile Materials
0 (--) Unbleached or bleached.
1 (--) Dyed.
2 (--) Of yarns of different colours.
3 (--) Printed.
(540830) (-) Other woven fabrics, containing less than 85% by weight of
artificial filaments or strip or the like.
0 (--) Unbleached or bleached.
1 (--) Dyed.
2 (--) Of yarns of different colours.
3 (--) Printed.
Guidelines for Classification of Woven Fabrics under this Chapter
(a) This Chapter does not include specially woven fabrics such as pile or corduroy fabrics, net
or mesh fabrics, gauze fabrics, chenille fabrics, narrow woven fabrics, terry towel fabrics, etc.
(Chapter 58).
(b) It does not include impregnated, coated, covered, or laminated woven fabrics of
man-made filaments. The coating or lamination, etc., must be visible with the naked eye
(Chapter 59).
(c) It does not include non-woven fabrics (Chapter 56).
(d) It does not include knitted fabrics of man-made filaments (Chapter 60).
(e) Unlike cotton fabrics and fabrics made from spun yarn, the classification of woven fabrics of
man-made filaments does not require information of the weave and grammage.
(f) Go for microscopic test to find whether the polyester yarn in the fabric is textured or
non-textured.
(g) Last but not least, the fabrics of Chapter 54 should not be confused with the woven
fabrics of Chapter 55. Woven fabrics of Chapter 55 are made from spun yarns and not
from filament yarns.
Scope of Heading 5408
Heading 5408 covers woven fabrics obtained from artificial filaments and monofilaments.
These are categorised mainly into three groups at (-) level.
1) Subheading 540810 covers woven fabrics obtained from high tenacity yarn of viscose
rayon. Fabrics of this heading should satisfy the parameters of tenacity in terms of Section
Note 6. This Note, however, stipulates parameters of high tenacity viscose yarn and not of
fabrics. High tenacity yarns of rayon are used in tyre cord industry and are gradually declining.
There is a specific heading 5902 for tyre cord fabrics obtained from high tenacity yarns of
viscose rayon.
2) Subheading 540820 covers woven fabrics of rayons, containing 85% or more by weight
of artificial filaments. Many types of rayon fabrics are included, such as rayon crepe,
jacquards, brocades, taffeta, suitings and shirtings. Crepe is a surface effect obtained by using
tightly twisted yarns. Surface of crepe fabric will show small pebbles. Jacquards are rayons
made on jacquard looms. Acetate and triacetate rayons and viscose rayons are mainly used
as lining materials inside coats and jackets. In many cases, these lining materials have floral
self- designs. They
187
Custom Classification of Textiles and Textiles Articles Under HSN
are woven on jacquard looms. Brocades are again floral designs obtained during weave itself.
Taffeta is a tight plain woven fabric. Rayon suitings and shirtings are not very common.
Shirtings and suitings are more to do with the grammage of the fabric. Cuprammonium rayon
is premium rayon. It is nearer to silk in its properties and is very expensive. High wet
modulus rayon, i.e., polynosic rayon is used both for suitings and shirtings. It is
characterised by tight weave, double shade shining effect. It is extremely smooth fabric with
good drape. Polynosic is a type of microfilament that is a blend of advanced polyester and
viscose rayon, in terms of its qualities.
3) Subheading 540830 is the residual heading of the main heading. It covers woven
fabrics of rayons containing less than 85% by weight of artificial filaments. It means this
heading covers those types of fabrics in which rayon filaments are used along or across with
other filaments of this Chapter or spun yarns of natural or man-made fibres of other Chapters.
This heading should not be confused with the corresponding subheadings 5516 of Chapter
55.
• Subheading (551620) - containing less than 85% by weight of artificial fibres, mixed
mainly or solely with man-made filaments;
• Subheading (551630) - containing less than 85% by weight of artificial fibres, mixed
mainly or solely with wool or animal hair;
• Subheading (551640) - containing less than 85% by weight of artificial fibres, mixed
mainly or solely with cotton; and
• Subheading (551690) - other.
A few examples will help better understanding:
(a) A woven fabric of polyester viscose, composition 50/50. This description gives
rise to many possible methods of construction of woven fabric with blend ratio 50/50. Each
possibility is explained below:
Possibility No. 1.

Polyester filament yarn Viscose filament yarn. Polyester/viscose

(textured or non-textured). 50/50 fabric.
Warp and weft, both are filament yarns. If both are high tenacity yarns, then there can be two
subheadings. The ratio being 50/50, the fabric can either be treated as entirely made from
polyester filament yarn of high tenacity under subheading 540710 or entirely made from
viscose filament yarn of high tenacity yarn under subheading 540810. In terms of Section
Note 2(A), when two headings merit equal consideration, the one occurring last in the
numerical order shall be taken as the right classification. So, if this is a high tenacity fabric,
classification shall be subheading 540810.
If it is a normal woven fabric, then again, there are two possible subheadings. Subheading
(540790) covers woven fabrics containing less than 85% by weight
Man-made Filaments, Strips and the Like of Man-made Textile Materials
of synthetic filaments. Similarly, subheading (540830) covers fabrics containing less than
85% by weight of artificial filaments. The fabric does not contain any staple fibre; so there is
no involvement of Chapter 55. Out of these two possible subheadings, the one occurring last
in the numerical order shall be taken as appropriate classification.
Within this possibility, there are other variations too. Warp and weft can be interchanged.
Warp and weft may contain polyester and viscose filament yarns alternatively. Composition of
this fabric will be like this:
70Dx70D/ 8 5 x 8 5
It means warp and weft are filament yarns of 70 deniers and each contains 85 such yarns per
inch lengthwise and widthwise, respectively.
Possiblity No. 2.

This is an interesting example as it involves both, Chapter 54 and Chapter 55. The blend is
50/50. It can be a woven fabric, containing less than 85% by weight of viscose filament yarn
mixed solely with staple fibres of polyester. Or else, it can be a woven fabric, containing less
than 85% by weight of synthetic staple fibres (polyester spun yarn) mixed solely with
artificial filaments. In the first case, the classification will be under subheading (540830).
In the second case, the classification will be under subheading 551512. So, the final
classification shall be in the subheading occurring last in the numerical order, i.e.,
subheading 551512. Composition will be like this:
80s x70D/8 0 x 8 5
Warp is polyester spun yarn of 80 s count with 80 such yarns per inch (lengthwise). Weft is
70 D polyester filament yarn with 85 yarns per inch (widthwise).
Possibility No. 3.
In this case, viscose is present in the fabric as spun yarn and polyester as filament yarn.
Classification is again complicated. Since the content of both the components are equal,
there can be two possible subheadings. Either, it can be considered a woven fabric
containing less than 85% of polyester filament, mixed solely with viscose or artificial staple
fibres. The corresponding subheading will be (540790). Or, it can be considered a woven
fabric containing less than 85% of viscose or artificial staple fibres mixed solely with synthetic
filaments or man-made filaments. The corresponding subheading will be (551620). The
appropriate classification shall be under subheading (551620) as it occurs last in the
numerical order.
189
Custom Classification of Textiles and Textiles Articles Under HSN
** -i ' *f $ Polyester
i %e •' I' 4 & 1/ S J'' filament yarn of
£ * S^ & J'rl* :' heading 5402. JUS . 18K IF^IM
$ *■ IJ^IM —^
'?, - *" ft *" nteirahpie
' Polyester/viscose
a,' r f «- ;> 50/50 fabric.
j «, , I f i
■, ]
fit *V*. V
- a « t t I sr s? -f r
Viscose spun yarn of
subheading 551011.
Possibility No. 4.

mMm
rftagfa

in M* o.nn.«. in Polyester/viscose
tKM aan*i 50/50 fabric.
Polyester spun
yarn heading
Viscose spun 5509.
yarn of
subheading
551011.
Both viscose and polyester are spun yarns. Chapter 54 is completely
ruled out. Components being in equal ratio, the choice will be between
subheadings 551511 and (551690). Subheading 551511 is very
specific as it reads 'Of polyester fibres mixed mainly or solely
with viscose rayon staple fibres'. Subheading (551690) covers
other woven fabrics containing less than 85% by weight of artificial
staple fibres mixed with textile fibres or filaments not elsewhere
specified. Subheading (551690) will be taken as the proper
classification.
Possibility No. 5.

Polyester viscose Polyester viscose Polyester/viscose

50/50 blended 50/50 blended 50/50 fabric.
spun yarn of spun yarn of
subheading subheading
551090. 551090.

This is a proper blend and is widely done this way only. It provides uniformity to the 80s x
fabric. This, in fact, is real blending, rest all are mixing of yarns. Blending is done at the 80s/8 0
fibre stage itself. There will not be any change of classification with respect to previous x80
heading. The classification shall be under heading (551690) as woven fabric
containing less than 85% by weight of artificial fibres mixed with textile fibres or
filaments not elsewhere specified. Composition of such fabric will be:
Man-made Filaments, Strips and the Like of Man-made Textile Materials
(b) Acetate lining material. This description appears inadequate. But, in common practice,
acetate lining is a 100% woven fabric of acetate or triacetate rayon filaments. Subheading
(540820) is applicable here. Normally, it is dyed or yarn dyed. Accordingly, further
subheading can be decided.
Concept of Lining and Interlining
Essentially lining is a duplicate of the garment made in a suitable fabric and then sewn into
the garment. Lining is never seen from outside. Lining a garment adds more body, shape
and durability to the outer garment. It also provides smooth and attractive inside finish (Fig.
7.13). A lining fabric should be relatively lightweight and thin with a slick finish. It should be
compatible with the outer fabric. Rayon fabrics are used as lining materials inside the
woollen fabric or leather jackets. Sometimes, it is called as outerlining also. It should have
excellent wicking property (refer Chapter 60). Lining in a coat or jacket or other
garments helps garments to 'breathe' by providing a moisture moving layer. It adds
smoothness and hides abrasive shell fabrics and allows sleeves to slide easily over other
garments and allows the garment to move with the body. It provides a barrier for
perspiration. They are woven in twill, satin, taffeta and rip weave.

Fabric type weave Yarn denier gsm

100% acetate Twill Warp: 150/40 115
Weft: 150/40
100% acetate Satin Warp: 115/50 100
Weft: 150/60
100% viscose Rib Warp: 150/40 85
Weft: 150/40
100% Taffeta Warp: 50/24 50
Weft: 75/36
Warp knit mesh fabrics are used as outerlining in many garments. It is an open mesh fabric
which is used in sports garments and shoes. Warp knit mesh fabrics are discussed in detail
in Chapter 60. All fabrics cannot be lining materials. Shirtings and suitings have their own
characteristic features.

Fig. 7.13. Acetate lining material inside a leather jacket.

Interlining is an underlining layer that gives shape for a garment area such as collars, cuffs,
lapels, pockets, necklines, facings, yokes, waistbands and button and buttonhole areas. It
can be fusible as well as non-fusible. Fusible lining can be woven,
191
Custom Classification of Textiles and Textiles Articles Under HSN
non-woven or knitted. Interlining is fused with the back side of the shell fabric by way of heat
press. It can be cotton or any other fabric, provided it is capable of fusing with the shell or
facing fabric. Woven cotton fusible lining is in great demand. Cotton fabric is natural cellulose.
It cannot fuse on its own. In order to make it fusible, it is dotted with fusible plastic spots or
coated with a fusible medium. Dotting or micro dotting of plastics on the surface of
interhnings is very cornmon as it provides firm grip to the outer shell fabric and supports the
garment longer. Outer shell can be a fabric or leather or any other material. Non-woven
fusible linings are separately dealt in Chapter 56. Non-fusible interhnings are also used to
provided bulk, thickness and stability to the garment. Classification of linings and interhnings
depends solely on the composition of the fabric and not on the properties of the fabric. HS
does not recognise such generic terms. Heading 5408 does not include:
(a) Bandages medicated or put up for retail sale (heading 3005).
(b) Woven fabrics of synthetic filaments of which any cross-section dimension exceeds 1 mm
or of strip or the like of an apparent width exceeding 5 mm, of synthetic textile materials
(heading 4601).
(c) Woven fabrics of synthetic staple fibres (headings 5512-5515).
(d) Tyre cord fabric of heading 5902.
(e) Woven fabrics for technical uses, of heading 5911.
192
UNIT VIII (CHAPTER 55) Man-Made Staple Fibres
Man has tried to provide the mankind the best of both the worlds - natural and man-made. In
order to achieve this, man-made staple fibres are blended and mixed with natural fibres. The
creation of blends has revolutionised the world of comfort and fashion.
Unit VIII corresponds to Chapter 55 of the Harmonised Commodity Description and
Coding System.
Science and technology of manufacturing man-made staple fibres is the same as that of
man-made filaments. The schematic flow chart (Fig. 7.1) in the beginning of the previous
chapter shows the process of generation and production of man-made staple fibres. A large
number of filaments emerging out of a very big spinneret (jet) are cut by sharp cutters at
regular, pre-determined intervals to get staple fibres. As explained in the beginning of
Chapter 54, staple means 'regular and well established'. This bundle of very large filaments
running parallel to each other (before cut into fibres) is known as tow (Fig. 7.1). Tow of this
chapter should not be confused with the tow rope of heading 5609 used to pull vehicles.
Sometimes, the output of a large number of spinnerets is combined to form a tow band. The
tow and staple fibres of this Chapter, like the filaments of the previous chapter, are divided
into two headings - synthetic and artificial.
Chapter Note
1. Headings 5501 and 5502 apply only to man-made filament tow, consisting of parallel
filaments of uniform length equal to the length of the tow, meeting the following
specifications:
(a) length of tow exceeding 2 m;
(b) twist less than 5 turns per metre;
(c) measuring less than 67 decitex per filament (10,000 m of each filament should weigh 67g
or more);
(d) synthetic filament tow only: the tow must be drawn, that is to say, be incapable of being
stretched by more than 100% of its length;
(e) total measurement of tow more than 20,000 decitex (i.e., if the bundle of filaments
emerging out of spinneret or jet should weigh more than 20,000g per 10,000 m).
Tow of length not exceeding 2 m is to be classified in heading 5503 or 5504.
[Man-made filament tow includes synthetic and artificial tow. Specification (d) is applicable
only to synthetic filament tow. This specification is meant to ensure that the synthetic filament
tow is in a state ready for conversion into staple fibres. After extrusion, synthetic filaments are
insufficiently oriented (refer POY in previous chapter) and must be drawn in order to effect
orientation of their molecules (as shown in Figs. 7.2 and 7.3) and to give them their required
properties. Drawn towr still retains certain elasticity, but normally breaks on being stretched by
considerably less than 100% of its length. On the other hand, undrawn tow can be stretched
three to four times its length before it breaks].
Headings 5503 and 5504 cover man-made staple fibres that must have the following
specifications:
(a) Staple fibres should be of spinnable length, i.e., the length should be more than 5 mm. It
is not easy to spin and twist fibres of length below 5 mm. Fibre dust is classifiable under
heading 5601.
(b) Staple size of fibres of a particular lot should be the same. A lot of mixed staple fibres
should be treated as fibre waste, to be classified under heading 5505.
(c) Staple length should not be more than 2 tn. Otherwise, it shall be treated as tow of
heading 5501 or 5502.
Headings 5506 and 5507 apply to the carded or combed products of headings 5503 or
5504, respectively. This includes tops and slivers.

5501 SYNTHETIC FILAMENT TOW.

550110 (-) Of nylon or other polyarnides.
550120 (-) Of polyesters.
550130 (-) Acrylic or modacrylic.
550140 (-) Of polypropylene.
550190 (-) Other.
Filament Tow - Synthetic and Artificial (Headings 5501 and 5502)
Manmade filament tows are produced in various grades. Tows are like ropes, which may be
crimped or plain but not twisted. The collective denier of a tow ranges from 30,000 to 50,000,
and the denier of each single filament of this tow ranges from 1 to 10. Basic criteria for
grading tow are the denier per filament (dpf) and the shade of the filament, i.e., bright,
semi-bright or dull. These have various applications and end uses. It must be borne in mind
that all man-made filament tows, whether used for textile or non-textile purposes, remain
classifiable under this heading (as long as the specifications as stated in Chapter Note 1 are
satisfied). Polyester tow is widely used in fibre pens and air fresheners. Synthetic tow is used
in making non-wovens, floor coverings, nitrations, etc.

Fig. 8.1. Polyester tow (serai-bright). (Source - http://www.alibaba.com)

5502 ARTIFICIAL FILAMENT TOW
550200 (-) Artificial filament tow.
Artificial tow has many applications - textile and non-textile. Tows are produced in
various ranges, e.g., viscose tow size ranges from 0.67 to 27.78 Dtex per filament.
194
Man-Made Staple Fibres
Table 8.1 shows the various sizes of acetate tow and their respective deniers. It can be
produced into bright, dull and semi-dull types. Apart from staple fibre manufacturing, it is
applied in various industries such as leather making, automobile and air-conditioning. Acetate
tow is ideal for cigarette filters.
Table 8.1. Acetate tow in various sizes.

DPF Total DPF Total

Denier Denier
1.7 30,000 3.7 35,000
1.8 42,000 3.8 30,000
2.0 39,000 3.9 40,000
2.1 48,000 4.0 36,000
2.2 29,000 4.7 35,000
2.3 37,000 4.9 32,000
2.5 44,000 5.0 28,000
2.7 35,000 5.4 33,000
2.8 34,000 5.5 31,000
2.9 44,000 5.6 30,000
3.0 32,000 6.0 17,000
3.2 30,000 HuT 36,000
3.3 39,000 7.3 36,000
3.5 34,000 8.0 35,000
(Source: www.celaneseacetate.com.)

5503 SYNTHETIC STAPLE FIBRES, NOT CARDED, COM

BED OR OTHERWISE PROCESSED FOR SPINNING
(550310) (-) Of nylon or other polyarnides.
550311 (--) Ofaramids.
550319 (--) Other.
550320 (-) Of polyesters.
550330 (-) Acrylic or modacrylic.
550340 (-) Of polypropylene.
550390 (-) Other.
Staple Fibres - Synthetic and Artificial (Headings 5503 and 5504)
Filament tows are cut to produce staple fibres. All synthetic staple fibres of nylon or polyarnide,
polyester, acrylic, polypropylene etc., are classifiable under this heading. The length into
which the fibres are cut is usually between 25 and 180mm. It depends on the end use as
shown in Table 8.2. Compatibility of blending decides the staple length, e.g., blending of
polyester fibres with Egyptian cotton requires higher staple length of fibres as Egyptian cotton
has comparatively longer fibre length. Synthetic staple fibres are used for various purposes
including non-textile applications, but they remain classifiable under this heading only (as
long as they meet the parameters of staple fibres). These fibres are produced in various
shapes and shades. Their cross-section may be circular, triangular, trilobal, hollow,
pentagonal, etc. These can be coloured or dyed (dope dyed), bright, semi-bright or semi-dull
or dull.
195
Table 8.2. Synthetic staple fibres and their usage with respect to shape and size.

Type Denier Shape and Usage

per size
filamen

Iff
Nylon 6 t1.17 38 bright, round cotton spinning
1.53 51 semi-dull, woollen/worsted
2.97 51 black, round thermal bonding
Nylon 66 1.53 51 bright, round woollen/worsted
1.98 51 semi-dull, woollen/worsted
6 76 semi-dull, carpet spinning
Acrylic 1 44,51 semi-dull, cotton spinning
bright, round
2 76-127 semi-dull, cotton/worsted
bright, round spinning
5 64 semi-dull, cotton/worsted
bright, round spinning
Modacryli 2 38 semi-dull, worsted spinning
c bright, round
3 127 semi-dull, worsted spinning
bright, round
Nomex III and Nomex types 450, 451, 452 and 453 are known types of aramid fibres.
Polyester staple fibres are used extensively in non-textile applications such as heat sealing of
tea bags, book cover, wall paper, cushion fillers, insulation material, etc. Polyester staple
fibres, being thermoplastics, are used widely in the manufacture of non-woven materials such
as thermal bonded and needle-punched non-woven material.
Acrylic and modacrylic fibres are mostly used as staple fibres only. Orion, Acrilan, Creslan and
Zefran are the main types of acrylic fibres. In each of these categories, there are various
types of acrylic staple fibres. Verel 112, 163, 184 and 212 are some types of modacrylic staple
fibres of Verel family. Spandex exists only as filament yarn. It cannot be classified under
this heading. Marvess C.G. from the Phillips Fibers Corp. is a staple fibre trademark of
polypropylene fibre.
Below 5 mm, staple length materials are classifiable as textile dust or powder under heading
5601. Staple length of 5 mm is too small to be spun and twisted into yarn. This heading also
includes filament tows of length less than 2 m.
Staple fibres are normally traded in press-packed bales.
5504 ARTIFICIAL STAPLE FIBRES, NOT CARDED, COM-
BED OR OTHERWISE PROCESSED FOR SPINNING.
550410 (-) Of viscose rayon.
550490 (-) Other.
Artificial tows are cut into staple fibres. This includes viscose rayon, polynosic, acetate and
other rayon staple fibres. Like synthetic staple fibres, these fibres are of various types. For
example, viscose staple fibre can be produced into bright, dull, semi-dull, natural white,
bleached white and other colours. These fibres are also normally press-packed into bales for
transport and trading.
196
Man-Made Staple Fibres
Among artificial staple fibres, viscose is extensively used in blended textile articles as a
substitute for cotton fibres. Polyester-viscose and wool-viscose are popular blends in textile
fabrics. Viscose staple fibre is manufactured all over the world. USA, China, Brazil, Bulgaria and
India are a few leading manufacturer countries of this item. Among the worldwide known
brands are Enka Rayon (American Enka Co.) and Avsorb (Avtex Fibers, Inc.).
Acetate and triacetate are rarely used as staple fibres. Celanese Acetate is produced in all
forms - multifilament, tow and staple fibre. Cuprammonium rayon is only used as filament yarn.
Tencel fibre is one among the latest variations in rayon staple fibres. Tencel fibre is also
considered a great advancement in fibre technology in the recent past. In terms of physical
properties, it scores over viscose and HWM (high wet modulus - polynosic fibres) and almost
competes with cotton as shown in Table 8.3.
Table 8.3. Comparison of Tencel staple fibre (artificial) with other fibres.

Property Tencel Viscose HWM Cotton Polyeste

(High wet r
modulus)
Denier 1.5 1.5 1.5 - 1.5
Tenacity (g/den) 4.8-5.0 2.6-3.1 4.1-4.3 2.4-2.9 4.8-6.0
Elongation (%) 14-16 20-25 13-15 7-9 44-45
Wet tenacity 4.2-4.6 1.2-1.8 2.3-2.5 3.1-3.6 4.8-6.0
Wet elongation 16-18 25-30 13-15 12-14 44-45
(%)
(Source: www.newfibers.com.)
Bamboo fibres are a recent addition to this category. The bamboo is converted into a pulp
and then regenerated as artificial fibre. Bamboo regenerated or artificial staple fibre is
stronger than viscose and cotton. Among protein fibres, soyabean-based fibres are
produced by extracting proteins from the residual oils of soyabean cake. A liquid batter is
created and cooked, and then the fibre is produced by wet-spinning and stabilised by
acetylating, and is then cut into short staples after curling and thermoforming. Fibres are made
from milk proteins and corn. South West Trading Company produces Soysilk brand of
protein fibres. It also produces Silk Matte - a milk protein based fibre.
5505 WASTE (INCLUDING NOILS, YARN WASTE AND
GARNETTED STOCK) OF MAN-MADE FIBRES.
550510 (-) Of synthetic fibres.
550520 (-) Of artificial fibres.
Man-made Fibre Waste - of Chapters 54 and 55
This heading covers waste of man-made fibres of Chapters 54 and 55. In Chapter 54,
waste is generated in the form of long filaments due to certain technical or processing reasons
as mentioned below:
(a) When filaments ooze out from the spinneret (jet), they are bundled together with the aid
of spin finish oil. Many a times the spin finish oil supply is blocked, or gets stopped, resulting
in the loose and dry filaments coming out of bobbin. The extruded filaments cannot be used
and are treated as waste.
197
(b) When the power supply is tripped, a lot of extruded filament melt waste is generated. This
undrawn filament is generated in big quantities and this is again recycled into fibres.
(c) Extrusion of filaments is a highly sophisticated continuous process in which many
machines work with a set of parameters. Sometimes, the parameters are not in harmony and
this results in faulty filament production. Filament yarns of mixed parameters are not
considered even of substandard grade. These are treated as filament waste.
(d) Filaments of Chapter 54 run into a few thousand kilometres. But sometimes, due to
stoppage or process fault, only a few metres of yarns is wound on the bobbin. Small bits of
spools are treated as filament waste.
Under Chapter 55, the waste is generated at many stages as the staple fibres undergo a full
conventional or non-conventional spinning process of card and combing, etc.
(a) Mixed staple fibres due to faulty cutting of tow are treated as waste.
(b) Tow waste is the major waste under this heading. Especially, acrylic tow waste is
generated in large quantities and is traded in equally large quantities too. Tow waste is
generated due to faulty stretching or drawing of tow before cutting.
(c) Crimping of tow is many a time not proper. Acrylic tow is prone to process and technical
variations, which results in the substantial generation of waste.
(d) Short fibres obtained as waste from the carding, combing and other preparatory
processes of spinning are classifiable under this heading only. The short fibre waste
generated during combing is known as noil.
(e) Small broken pieces of carded laps, slivers and rovings are also classified under this
heading as fibre waste.
(f) The types of waste discussed so far are generated before the fibre gets converted into a
spun yarn. The waste prior to spun yarn stage is known as soft waste. This includes waste of
Chapter 54 also. Yarn waste is collected after spinning, doubling, weaving, knitting, etc.
These are normally tangled and knotted mass of yarns. Spun yarn waste is known as hard
waste.
Apart from the filament and fibre waste discussed earlier, the fibre waste is obtained by
garnetting the rags of man-made fibres. Fibres are obtained by tearing vigorously and
repeatedly the rags, by way of garnetting. (Refer Fig. 3.8).
The soft waste includes the following:
- Polyester tow waste (drawn and undrawn, crimped and uncrimped).
- Acrylic tow waste (crimped and uncrimped).
- Polypropylene tow waste.
- Top waste.
- Combed noils or short fibre waste arising after combing.
- Soft sliver waste.
- Mixed fibre waste containing more than one type of fibre.
- Extrusion waste, etc.
- Tire cord yarn waste.
The hard waste includes the following:
- Polyester thread waste.
- Polypropylene yarn grade waste (Clippings and Trimmings).
198
Man-Made Staple Fibres
- Poly-cotton wastes from weaving (Waterjet clippings and trimmings, and loom hard
waste).
- Dyed lapse mixed waste.
- Floor fly waste.
- Entangled and knotted yarn waste, etc.
5506 SYNTHETIC STAPLE FIBRES, CARDED, COMBED
OR OTHERWISE PROCESSED FOR SPINNING.
550610 (-) Of nylon or other polyarnides.
550620 (-) Ofpolyesters.
550630 (-) Acrylic or modacrylic.
550690 (-) Other.
Self Blending and Real Blending
Staple fibres have to undergo many processes before these get converted into a spun yarn.
This heading covers all intermediate articles and products of synthetic staple fibres prior to
spun yarn formation. Staple fibres are blended in two ways. If the fibres of the same material
are opened, mixed and blended with the fibres of the same material, it is known as
self-blending. In this case, the spun yarn will be entirely of one particular material, e.g.,
100% polyester spun yarn. Within self-blending, there are many combinations, i.e., blending
of two types ofpolyesters such as normal polyester and modified polyester staple fibres will fall
under the category of self-blending. If staple fibres of a particular material are mixed and
blended with staple fibres of other man-made materials or natural fibres, it is known as real
blending.
The conventional spinning procedure is the same as in cotton.
100% synthetic staple fibres or staple fibres mixed with other artificial staple fibres or natural
fibres are mixed and opened in blower units to convert the fibres into a thick fibre sheet called
a lap. This lap is fed to carding machine to straighten the fibres so as to get a carded web of
fibres called carded sliver or roving. This is followed by drawing the roving to further thin down
the roving. Combing is done to sort out short fibres and get a fibre sliver in the form of top. The
tops are fed on to ring frame to get the final drawing and twisting of the thin rope into a spun
yarn. So, carding and combing are the main processes in yarn spinning. Fibre products other
than waste products coming out of these machines are classified under this heading.
The combed sliver is usually wound into coils or balls, known as tops. And these tops are thus,
semi-finished yarns which are thin ropes of fibres without any noticeable twist.
Tow-to-top Process
Tops are also made directly from filament tow, without undergoing carding or combing. This is
known as tow-to-top process. The Tex System is applicable to all kinds of textile fibres,
intermediate products (e.g., tops, slivers and rovings).
Worsted spinning needs combed fibres of high fibre length. So, wool tops are widely
manufactured and traded for worsted spinning. Tops of this heading, especially
199
acrylic and polyester tops, are invariably used for blending with wool tops to produce high
quality of worsted yarn.
Synthetic staple fibres are also used for various purposes, such as for making non-wovens, as
fibre fill in cushions, and in many non-textile applications.
This heading however, excludes wadding (heading 3005 or 5601). Wadding is a fine
non-woven web sheet. It is specifically covered under heading 5601 (if it is not medicated).
5507 ARTIFICIAL STAPLE FIBRES, CARDED, COMBED
OR OTHERWISE PROCESSED FOR SPINNING.
550700 (-) Artificial staple fibres, carded, combed or otherwise processed
for spinning.
This heading covers artificial staple fibre articles or products (prior to spun yarn formation).
The intermediate products such as lap and sliver tops are already explained in the previous
heading. The spinning procedure and technology of artificial staple fibres is the same as well.
The tops of this heading are mainly used for worsted spinning, i.e., combed wool fibres of
wool tops are blended with viscose or acetate tops to produce high quality superfine wool yarn
known as worsted yarn. This heading, however, excludes wadding (heading 3005 or 5601).
5508 SEWING THREAD OF MAN-MADE STAPLE FIBRES,
WHETHER OR NOT PUT UP FOR RETAIL SALE.
550810 (-) Of synthetic staple fibres.
550820 (-) Of artificial staple fibres.
Sewing Threads - Headings 5401 and 5508
The expression 'sewing thread' means multiple (folded) or cabled yarn:
(a) put on supports (for example, reels , tubes, etc.) of weight (including the weight of the
support) not exceeding lOOOgs;
(b) dressed for use as sewing thread; and
(c) with a final 'Z' twist.
Sewing threads of this heading are plied spun yarns of man-made fibres, whereas the sewing
threads of heading 5401 are plied filament yarns of man-made fibres. Differences are
highlighted in Table 8.3.
Table 8.3. Heading 5401 vis-a-vis 5508.

200
Man-Made Staple Fibres
Table 8.3. continued

S. n o, Sewing threads of heading Sewing threads of heading 5508

5401
4. Tends to slip during stitching as These stitches do not slip and the
it is very smooth. garment retains the desired shape
as it is rough.
5. It is measured in direct It is measured in indirect cotton
tex/decitex or denier system count system like 60s/3, 40s/2
like 90 D/2 60D/2 etc etc
6. Breaking strength is relatively It is not as strong as filament
higher, sewing thread of heading 5401.
5509 YARN (OTHER THAN SEWING THREAD) OF SYNTHETIC
(5509 10) STAPLE FIBRES, NOT PUT UP FOR RETAIL SALE.
Containing 85% or more by weight of staple fibres of
nylon or
(-)
other polyarnides.
550911 (--)
Single yarn.
550912 (--)
Multiple (folded) or cabled yarn.
(550920) (-)
Containing 85% or more by weight of polyester staple
550921 (--)
fibres.
550922 (--) Single yarn.
(550930) (-) Multiple (folded) or cabled yarn.
Containing 85% or more by weight of acrylic or
550931 (--)
modacrylic
550932 (--) staple fibres.
(550940) (-) Single yarn.
Multiple (folded) or cabled yarn.
550941 (--) Other yarn, containing 85% or more by weight of
550942 (--) synthetic
(550950) (-) staple fibres.
Single yarn.
550951 (--) Multiple (folded) or cabled yarn.
Other yarn, of polyester staple fibres, containing less
550952 (--)
than 85%
550953 (--)
by weight of polyester staple fibres.
550959 (--) Mixed, mainly or solely, with artificial staple fibres.
(550960) (-) Mixed, mainly or solely, with wool or fine animal hair.
Mixed, mainly or solely, with cotton.
550961 (--) Other.
Other yarn, of acrylic or modacrylic staple fibres,
550962 (--) containing
550969 (--) less than 85% by weight of acrylic or modacrylic staple
(550990) (-) fibres.
Mixed, mainly or solely, with wool or fine animal hair.
Mixed, mainly or solely, with cotton.
550991 (--)
Other.
550992 (--)
Other yarn, containing less than 85% by weight of
550999 (--) synthetic
staple fibres other than polyester and acrylic or
modacrylic
staple fibres, mixed with animal or vegetable fibres and
artificial staple fibres.
Mixed, mainly or solely, with wool or fine animal hair.
Mixed, mainly or solely, with cotton.
Other.
201
Custom Classification olTexliles and Textile Articles Under HSN
Spinning Blended Yarns and Classification upto Heading 5511.
There are various technologies of spinning yarns:
1. Ring frame spinning
2. Rotor spinning
3. Air-vortex spinning
4. Airjet spinning
5. Hollow spindle spinning
6. Yarn warping or fasciatcd spinning
7. Hand spinning, etc.
Ring frame and open-end spinning (rotor spinning and vortex spinning) are used for bulk
productions. I land spinning yields low quantities. Other technologies are sparingly used. As
stated earlier in Unit V of this book, the spinning technologies do not influence classification at
six-digit level. Differences between spun yarns made out of ring frame spinning and open-end
spinning are highlighted in Table 8.4.
Table 8.4. Ring spun yarn vis-a-vis open-end spun yarn.

S. no. Ring spun yarn Open-end spun yarn

1. Fibre goes through carding, Fibre goes through carding and
drawing, combing and ring spinning on a rotary beater.
2. Ring spun yarns are not very Yarns are more uni form, bulkier,
uniform in diameter, and are more absorbent and less variable
less bulky. in strength.
3. Production speed is relatively High speed production, as it
slow. eliminates intermediate steps of
4. Ring frame is preferred for Open-end spun yarn is viable for
finer counts, i.e., 40 s and low counts only upto 30 s or 40s;
above. it does not work well for fine and
super-fine counts.
This heading can be divided into two broad categories:
- Containing 85% or more by weight of a particular synthetic staple fibre from subheading
(550910) to subheading (550930). Subheading (550940) needs special attention. In
this subheading, the spun yarn should contain 85% or more by weight of synthetic staple
fibres and it is not mandatory that only one type of synthetic staple fibre should constitute 85%.
The spun yarn of this heading can be made by blending two or more synthetic staple fibres, and
the cumulative weight of them should be more than 85%.
- Other yarns, containing less than 85% by weight of synthetic staple fibres from
subheading (550950) to subheading (550990).
Self-blended synthetic spun yarns come under the first category. Self-blended means spun
yarns containing only one type of staple fibres. For example, 100% polyester spun yarn
contains only polyester staple fibres and 100% acrylic spun yarn contains only acrylic staple
fibres, and so on. Subheadings (550910), (550920), (550930) and (550940) read
with their subheadings are basically for self-blended yarns. Synthetic spun yarns
blended with other natural fibres and man-made staple fibres fall under the second category.
202
Man-Made Staple Fibres

Polyester Polyester mixing -Spmni 100%

polyester
spun yarn

staple staple (1) &(2) rtg-

fibres (1) fibres (2)
(a) Self-blended polyester spun yarn, subheading (550920).

.
Polyester/cot
ton blended
yarn
Polyester m mixing -Spinni
staple cotton (1) ng
fibres(I) fibres &(2)
(2)
(b) Polyester-cotton blended spun yarn, subheading 550953.
Fig. 8-2. Self-blending and real blending.
100 polyester yarns are classifiable under two headings - heading 5402 and
heading 5509. Yarn of heading 5402 is a filament yarn and yarn of heading
5509 is a spun yarn. Table 8.5 makes the difference between the two more explicit
and clear.

Table 8.5. Filament yarns vis-a-vis spun yarns.

S. no. 100% polyester filament 100% polyester spun yarn of
yarn of heading 5402 heading 5509
1. This is a continuous long strand This is also a long spun yarn upto
of filaments bundled together few thousand metres, but it is
upto a few thousand metres in composed of small staple fibres
length without any break. which are twisted together to form
2. This yarn straightaway comes This yarn is produced after
from the polymer melt. carding, drawing, combing and
ring frame twisting of staple fibres.
3. This appears like: This appears like:
4. This is a smooth rod like This is rough in structure due to
structure. the fibre end protruding, as shown
5. This is measured in b is measured in cotton count
direct This
Tex/Decitex or Denier system. (s) system. Higher the count, finer
Higher the Tex or Denter, it is.
6 Fabric of this yarn is relatively Fabric of this spun yarn is much
harsh on human skin as there soothing to human skin. It is
are no air pockets within the relatively bulky and cozy.
yarn
Likewise, all 100% synthetic yarns have two headings, but composition and con-
struction of yarn decides the classification.
203
'■
Custom Classification of Textiles and Textile Articles Under MSN
Scope of Subheading (550940)
As stated earlier, this is a special heading and needs proper appreciation. All the preceding
subheadings mention presence of a particular staple fibre to the extent of 85% or more by
weight. For example, subheading (550920) states that the spun yarn should have 85% or more
by weight of polyester staple fibres. The subheading (550940) can be divided into two
subgroups:
Containing 85% or more by weight of particular staple fibres (not covered in the previous
headings). Polyarnide, polyester and acrylic or modacrylic staple fibres are already covered
under subheadings (550910), (550920) and (550930), respectively. So, if a spun yarn is
made from staple fibres of polypropylene otufrom any other synthetic staple fibre, it shall be
classified under this subheading.
- Containing two or more synthetic staple fibres with each weighing less than 85%, but
weighing more than 85% cumulatively. For example, a spun yarn made from 65% of polyester
staple fibres and 35% acrylic staple fibres shall be classified under this subheading as the
cumulative weight of both the synthetic staple fibres is more than 85%,
Subheadings (550950), (550960) and (550990) cover spun yarns with synthetic staple fibre
content less than 85%, Each season brings new blends into the market and fashion. Ultimate
performance of blended yarn is an average of the properties of the component fibres. Table
8.6 shows the fibre blends used most widely in the textile products.
Table 8.6. Fibre blends, common in textiles.

Willi polyester Silk, wool, mohair, (lax, colton,

nylon, viscose, polynosic rayon,
acetate and triacetate rayon.
With acrylic Silk, wool, cotton, polyester,
nylon, viscose and polynosic
With nylon Wool, cotton, polyester and
viscose
With viscose Silk, wool, cotton, polyester and
With l
Cotton, polyester and acetate,
l acetate
With i Wool and polyester.
With spandex Silk, wool, cotton, polyester,
nylon, acrylic, viscose, poiynosic
rayon and acetate.
Blending of various natural fibres and man-made staple fibres with spandex filament yarn needs
special attention and understanding. It is important to distinguish between 'blends1, in which
two or more different fibres are blended together before being spun into yarn, and 'mixtures' in
which yarns of different fibres are plied together. Spandex is only a filament yarn; then how
is spandex found in many blended fabrics?
Spandex Filament Yarn and Blending
Spandex of heading 5402 is an elastomeric yarn. It is produced only as a filament yarn and
not as a staple fibre. It is used to provide tight fit to the wearing apparels as elasticity of the
yarn tends to squeeze the fabric with the body. The elasticity of
Man-Made Staple Fibres
spandex filament yarn is very high and therefore, it is not used more than 20% by weight of
the fabric. It affects the blood circulation in the nerves. This mixing is done:
By using two-ply yarn in which the spandex filament yarn of heading 5402 is twisted with
spun yarns of headings 5509 and 5510.
By using core spun yarn of spandex. This is explained in detail under heading 5605. This is
the most common method of incorporating a little of spandex yarn in all fabrics.
The methods mentioned above do not amount to blending. Blending of yarn takes place at
fibre level itself. The mixing by plying or folding single yarns of spandex and other filament
yarns with spun yarns is not intimate blending but mixing.
Synthetic spun yarns of this heading find use in weaving, knitting (circular, warp, weft and
hand) and carpet making. These are also used as sewing threads and for making special fabrics.
The end use of spun yarns depends upon their count or fineness and composition, as shown
in Table 8.7.
Tabic 8.7. Yarn fineness and composition and end use.

Cotton Composition Applications

count
30/1 100% polyester spun yarn weaving, circular
30/2 100% polyester spun yarn weaving, circular
30/2 65% polyester, 35% viscose weaving, circular
40/1 50% polyester, 50% cotton spun k i i
weaving, circular
50/2 100% polyester spun yarn k i i thread
sewing
60/1 80% polyester, 20% cotton spun weaving
A few examples of blended (single and folded) and mixed yarns are given below for still better
understanding:
(a) 80/20 wool/acrylic single yarn 60s count. Wool is a natural fibre and acrylic is a
synthetic staple fibre. Wool is more by weight, so this blended yarn will be classified in
Chapter 51. Chapter 51 has three headings of wool yarns - headings 5106, 5J07 and
5109. Yarn is in bulk cone pack, so it is not put up for retail sale. Therefore, heading 5109 is
ruled out. Subheading 510620 covers yarns of carded wool containing less than 85% by
weight of wool and heading and subheading 510720 covers yarns of combed wool contai
ning less than 85% by weight ot wool. This spun yarn can fall under either of these two
subheadings. Whether it is carded or combed? Count 60s is a fine count; it usually involves
combing process (refer heading 5106 and 5107 in this regard). Such yarns are called
worsted yarns also. So, this spun yarn shall be classifiable under subheading 510720.
(b) 50/50 wool/acrylic single yarn 60s count. In this case, both the components have
same weight. This can either be classified as blended spun yarn of wool under Chapter 51 or
a blended spun yarn of acrylic staple fibres under heading 5509. In terms of Section Note
2(A), Chapter 55 will prevail over Chapter 51 as Chapter 55 comes after Chapter 51.
Under Chapter 55, subheading 550961 is appropriate as the acrylic content is less than
85%.
(c) 80/20 acrylic/wool single yarn 60s count. Acrylic component of the spun yarn is far
higher than the wool component, so this yarn will fail under Chapter 55, But,
Custom Classification oi'Textiles and Textile Articles Under HSN
it is less than 85%; subheading 550931 is ruled out and subheading 550961 is
again the appropriate classification.
(d) 50/35/15 wool/acrylic/nylon single yarn 25 s count. In this case, wool is clearly
the major component, yet this spun yarn will not fall under Chapter 51. (n terms of Section
Note 2(B), when two different textile materials of same chapter are involved, these are
treated as a single textile material. Acrylic and nylon staple fibres fall under Chapter 55 and
are 50% by weight of the total yarn. Since Chapter 55 is later to Chapter 51, Chapter 55
will prevail over Chapter 51. And, within Chapter 55 acrylic is more by weight than nylon;
so entire 50% shall be deemed to be of acrylic fibres only, for the purpose of classification,
and the composition of this yarn shall be treated as 50/50 wool/acrylic single yarn. Therefore,
the appropriate classification of this spun yarn shall be under subheading 550961, as
explained at (b).
(e) 50/25/25 wool/acrylic/nylon single yarn 25s count. As explained above, this yarn
will not be classified under Chapter 51 even though wool is the major component. Acrylic
and nylon staple fibres fall under the same chapter, i.e., Chapter 55, so Chapter 55 will be
preferred as it occurs last in the numerical order visa-vis Chapter 51 in terms of Section
Note 2. However, within Chapter 55, the weight component of acrylic and nylon is same.
This yarn will fall under heading 5509 only. Within heading 5509, Section Note 2(A) is
to be applied. Yarn contains less than 85% by weight of synthetic staple fibres; rather it is
just 50% (25% acrylic + 25% nylon). The subheading 550961 is specifically for acrylic
fibres mixed with wool fibres and there is no specific heading for nylon fibres mixed with wool,
except other than the residual subheading 550991. Since residual heading occurs last in
numerical order, it shall be considered as the appropriate subheading for classification. In the
ultimate analysis, this yarn shall be deemed as 50/50 wool/nyion yarn and the appropriate
classification shall be subheading 550991.
(f) 100% polyester yarn. First, ascertain whether it is a filament yarn or spun yarn.
(Please refer Table 8.5.) Microscopic study will reveal whether it is a filament or spun yarn. If
it is a filament yarn, then it will fall under heading 5402. In this case, however, it is found to
be a spun yarn and it contains 85% or more by weight of polyester staple fibres. It shall be
classifiable under heading 550921, if single yarn. Otherwise it will be under subheading
550922.
5510 YARN (OTHER THAN SEWING THREAD) OF ARTI-
FICIAL STAPLE FIBRES, NOT PUT UP FOR RETAIL SALE.
(551010) (-) Containing 85% or more by weight of artificial staple fibres.
0 (--) Single yarn.
1 (--) Multiple (folded) or cabled yarn.
551020 (-) Other yarn, mixed mainly or solely with wool or fine animal
hair.
551030 (-) Other yarn, mixed mainly or solely with cotton.
551090 (-) Other yarn.
Concept of single and multiple (folded) or cabled yarn is already explained in Chapter 52.
Subheadings at (-) level are explained below:
Subheading (551010) covers spun yarns containing more than 85% by weight of the
artificial staple fibres. They can be made by spinning artificial staple fibres of one
Man-Made Slaple Fibres
or more types. If it is of one type, it is self-blending, if it is of more than one, it is real blending.
Concept of self-blending and real Mending is already discussed in the previous heading, ft
applies in the case of spun yarns of artificial staple fibres.
Subheading 551020 covers artificial spun yarns containing less than 85% by weight of
artificial fibres mixed with wool or other fine animal hair. So, it excludes coarse animal hairs.
Blending of wool with other fibres is slightly different. Instead of blending wool fibres with
other fibres, wool tops (explained in Chapter 51) are blended with slivers of other fibres.
Subheading 51030 covers artificial spun yarns blended with cotton. The residual
subheading 551090 covers artificial spun yarns blended with the remaining natural and
synthetic staple fibres.
A few examples are given below for better understanding:
(a) 40/60 cotton-viscose-blended yarn of 60s count. It is a spun yarn measured in
count system. Viscose content is more than cotton. So, it shall be treated as yarn of viscose
staple fibres. The appropriate heading is 5510. Within this heading, there is one
subheading 551030, which covers yarns of artificial staple fibres mixed mainly with cotton.
So, the right classification shall be under subheading 551030.
(b) 50/50 cotton-viscose-blended yarn of 60s count. This is slightly different from the
example cited above. There are two competing classifications. Cotton content and viscose
content being equal, it can either be treated as cotton blend or as viscose blend. Cotton
blended yarns fall under Chapter 52, whereas viscose blended yarns fall under Chapter 55.
So, heading of Chapter 55 will be selected for classification. This yarn will be treated as yarn
of artificial staple fibres mixed mainly or solely with cotton under subheading 551030.
(c) 33/33/33 wool-/cotton-/viscose-bIendc-d yarn of 40s count. It is a very compli-
cated example. All three component fibres are of equal weight. It can be a wool-blended spun
yarn, a cotton-blended spun yarn or a viscose-blended spun yarn. Section Note 2(A) is very
relevant here. It states that, when no one textile material predominates by weight, the goods
are to be classified as if consisting wholly of that one textile material which is covered by the
heading which occurs last in the numerical order among those which equally merit
consideration. Yarns of wool fall under Chapter 51, yarns of cotton in Chapter 52 and yarns
of viscose in Chapter 55. So, Chapter 55 prevails over Chapter 51 and 52. Spun yarns of
viscose are classified in heading 5510. Within heading 5510, there are two classifications
which merit equal consideration. Subheading 551020 covers yarns of viscose staple fibres
mixed mainly with wool, and subheading 551030 covers yarns of viscose staple fibres
mixed mainly with cotton. Again, Section Note 2(A) is to be applied. Last of the two
subheadings will be the right classification. This yarn will be classified under subheading
551030.
(d) 40//45/15 wool-/viscose-/mohair-blcnded spun yarn of 50s/2 counts.
Viscose
content predominates over others. So, classification should be in Chapter 55 as
yarn of viscose staple fibre blended with wool under subheading 551020. But,
it is not so. Wool and mohair fibres fall in Chapter 51 only. In terms of Section
Note 2(B)(b), the wool and mohair content is to be added first before comparing
with viscose. Wool and mohair are 40% +15% = 55%. So, as an aggregate they
predominate over viscose. The classification will now shift to Chapter 51. Be-
tween wool and mohair, wool predominates. So, the heading will be 5107 and not 5108. Under
heading 5107, subheading 510720 (containing less than 85% by weight of wool) is the
appropriate classification for this yarn.
5511 YARN (OTHER THAN SEWING THREAD) OF MAN-MADE STAPLE
FIBRES, PUT UP FOR RETAIL SALE.
55111
(-) Of synthetic staple fibres, containing 85%.
0
(-) Of synthetic staple fibres, containing less than 85%.
55112
(-) Of artificial staple fibres.
0
The expression 'put up for retail sale', in the ease of yarns of man-made
staple fibres means the following:
Table 8.8. Spun yarns, put up for retail sale.

Way in which put up Condition under which the yarn is

to be regarded as put up for retail
On cards, reels, tubes or similar Weighing !25g or less (including the
supports weight of support)
In balls, hanks or skeins Weighing 125 g or less
In hanks or skeins comprising Each of the smaller skeins to be of
several smaller hanks or skeins uniform weight of 125 gs or less
separated by dividing threads which
render them independent one of the
There are, however, a few exceptions. These exceptions are listed in Section
Note 4(B) to Section XI.
5512 WOVEN FABRICS OF SYNTHETIC STAPLE FIBRES,
(551210) CONTAINING 85% OR MORE BY WEIGHT OF SYNTHETIC
551211 STAPLE FIBRES.
551219 (-) Containing 85% or more by weight of polyester staple
(551220) fibres.
551221 ■ -) Unbleached or bleached.
551229 •-) Other.
(551290) (-) Containing 85% or more by weight of acrylic or
551291 modacrylic staple fibres.
551299 ■ -) Unbleached or bleached.
--) Other.
(-) Other.
- -) Unbleached or bleached.
--) Other.
Subheading (551210) vis-a-vis Heading 5407
Subheading (551210) covers 100% polyester fabrics made from polyester spun
yarns. 100% polyester fabric is also classified under heading 5407. But, under
heading 5407, the yarn of the fabric should be a polyester filament yarn. As stated
earlier, filament yarn is like a smooth rod (which is crimped and textured to make it
wavy and bulky). Spun yarn is made by straightening and twisting short staple fibres
(like cotton). Spun yarn will not be as smooth as filament yarn. Fibre ends which
cannot be captured in twisting will be seen along the surface of the spun yarns. It is
not easy to distinguish between a 100% polyester fabric made from
208
Man-Made Staple Fibres
filament yarn and spun yarn. A close look or under magnifying glass, the difference can be
appreciated.
Polyester 100%
Polyester filament
filament yarn
yarn

polyester
fabric
(b) Polyester fabric containing more than 85% or more by weight of
polyester staple fibres of
subheading (551210).

100%
polyester
fabric

100% 100%
polyester polyester
spun yarn spun yarn
(a) Polyester fabric containing 85% or more by weight of polyester filament yarn of
subheadings (540750) and (540760).
Fig. 8.3. Construction of 100% polyester fabrics under Chapters 54 and 55.
As shown above, the basic configuration is different. This affects the overall
characteristics and properties of fabric. Table 8.9 highlights this difference.
Table 8.9. 100% polyester woven fabric of headings 5407 and 5512.

100% polyester woven fabrics of 100%, polyester woven fabrics of

subheadings (540750) and subheading (551210).
It is smooth, as there are no loose It is relatively less smooth due to
fibre ends across the surface. protruding fibres.
It is relatively a flat fabric and is It has some bulk, because of fibrous
not at all that comfortable. surface. Relatively comfortable to
It shines more, as the surface is It has duller look. The falling light
smooth. gets reflected in wayward manner
because of the fibre ends.
It is more durable. Filaments have High tenacity fabrics are difficult to
higher tenacity than spun yarn of be made from spun yarns.
the same measurement.
Fabric flatness is reduced by using The process of texturising is only for
textured yarn. filaments.
Subheading (551220) covers woven fabrics containing more than 85% by weight of
acrylic or modacrylic staple fibres. Acrylics are rarely used as filaments. Most acrylics are
used in staple form. The staple fibres are crimped (made wavy) before cutting. Acrylic
fibres have wool-like properties.
209
Scope of Subheading (551290)
Subheading (551290) can be divided into two subgroups:
Woven fabrics containing 85% or more of a particular synthetic staple fibre other than
polyester and acrylic or modacrylic staple fibres. - Woven fabrics containing 85% of two or
more synthetic staple fibres.
In the first subgroup, woven fabrics of synthetic staple fibres other than polyester and acrylic
are covered. For example, a 100% polypropylene fabric made from polypropylene spun yarn
will fall under this category.
In the second subgroup, fabrics of synthetic staples need not have 85% or more by weight of
individual staple fibres. Cumulative weight of two or more synthetic staple fibres should be
more than 85%. For example, a fabric made from 40% polyester staple fibre and 60% acrylic
staple fibre shall have 100% synthetic staple fibres, but individually both arc less than 85% by
weight. In another variation, warp and weft can be of different synthetic
spun yarns (Fig. 8.4).
(a)

Polyester/acrylic 40/60 Polyester/acrylic Polyester/acry

40/60 lic blended
blended spun yarn blended spun yarn
Woven fabric of synthetic staple fibres containing more than 85% by
weight of synthetic staple fibres, but both polyester and acrylic staple
fibres are individually less than 85%; warp and weft are blended spun
yarns of subheading (550940); the blended fabric is classifiable under
subheading 551290.

100% acrylic 100% Polyester/acr

Polyester ylic
spun yarn spun yarn blended
(550930) (550920)
(b) Woven fabric of synthetic staple fibres containing more than 85% by
weight of synthetic staple fibres, buf both polyester and acrylic are less
than 85% individually; warp of one synthetic (acrylic) staple fibre and weft
of another (polyester) synthetic staple fibre; the blended fabric is
classifiable under subheading 551290.
Fig 8.4. Blended/mixed woven fabrics of subheading (551290).
The heading, however, does not include bandages, medicated or put up for
retail sale (heading 3005).
5513 WOVEN FABRICS OF SYNTHETIC STAPLE FIBRES,
CONTAINING LESS THAN 85% BY WEIGHT OF
SUCH FIBRES, MIXED MAINLY OR SOLELY WITH
COTTON, OF WEIGHT NOT EXCEEDING 170 g/m2.
210
Man-Made Staple Fibres

(551310) (-) Unbleached or bleached.

551311 (--) Of polyester staple fibres, plain weave.
551312 (--) Three-thread or four-thread twill, including cross
twill, of polyester staple fibres.
551313 (--) Other woven fabrics of polyester staple fibres.
551319 <-- Other woven fabrics.
(551320) (-) Dyed.
551321 (--) Of polyester staple fibres, plain weave.
551323 (--) Other woven fabrics of polyester staple fibres.
551329 (--) Other woven fabrics.
(551330) (-) Of yarns of different colours.
551331 (--) Of polyester staple fibres, plain weave.
551339 (--) Other woven fabrics.
(551340) C-) Printed.
551341 (--) Of polyester staple fibres, plain weave.
551349 (--) Other woven fabrics.
Headings 5513-5516

Polyester is the most blended staple fibre. It is strong and resists shrinkage, stretching and
wrinkles. It is abrasion-resistant and is easily washable. Blends of 50%-65% polyester with
cotton provide a minimum care fabrics used in a variety of shirts, slacks, dresses, blouses,
sportswear and many home fashion items. Polyester/acrylic blends are used for slacks,
sportswear and dresses. Blends of polyester wool create fabrics of good drape and durability.
There is widespread confusion is the classification of blended fabrics. Poor understanding of
construction of blended fabrics is, of course, the main reason for this confusion. Almost
identical subheadings confound the confusion further. The harmonised system of classification,
unfortunately, is not properly explained with respect to textile fabrics. The classification
structure of fabrics varies from chapter to chapter. Lack of information with respect to
parameters of blended fabric complicates the classification. For example, inadequate
descriptions like '100% polyester fabric' or 'polyester-cotton 67/33 blend' lead to wrong
classification. The inadequacy of information in these types of descriptions has been
highlighted at many places in this book.
The difference between heading 5513 and heading 5514 is that of gsm. The explanation to
both the headings is covered here.
Following parameters must be known for classification under headings 5513-5516:
1. Grams per square metre.
2. Blend ratio of polyester and cotton.
3. Weave of the fabric.
4. Method of colouring.
Knowledge of weight of fabric will determine whether to opt for heading 5513 or 5514.
Heading 5513 includes fabrics with gsm less than 170. Blend ratio of polyester and cotton
should favour dominance of polyester if the heading 5513 or 5514 is to be considered. If
cotton predominates, this Chapter is ruled out. Knowledge gf weave pattern is very crucial at
the subheading level. Plain weave and twill weave are explained
211
Custom Classification ofTextiles and Textile Articles Under HSN
in detail in Unit V of this book. Yarn dyed fabrics (of different colours) and solid dyed (fabric
dyed) fabrics have been classified separately. Yarn dyed fabrics are made by weaving colours
of different yarns. These types of fabrics are normally of checks and stripes. Solid dyed
fabrics will have single shade. One must read explanation to headings 5208-5212 (woven
cotton fabrics) to appreciate the influence of weave patterns and dyeing, it must be noted
that, only in the case of woven fabrics of polyester staple fibres (blended with cotton fibres),
weave pattern influences classification. Woven fabrics of other synthetic staples fibre (i.e.,
other than polyester staple fibres) mixed with cotton are not influenced by weave pattern.
Instead, they will be classified in the residual subheadings at (- -) level such as 551319,
551329, and so on.
Examples:
(a) A polyester-cotton blended fabric: 63" 16 x 16; 80 x 52; 65T/35C 1/3 twill.
From the description, the following information is available: Blend ratio is 65 - terrylene
(terryenc) (T)/35 - cotton (C). 'T* is the preferred letter for polyester in international trade.
It is a 1/3 twill i.e., it is a four-thread (1+3) twill weave (refer Unit V). Warp and weft are 16s
(cotton count) coarse spun yarn. There is no mention of gsm or colour of the fabric. The
process of classification starts from the selection of the Chapter.
The fabric is a twill weave, so it cannot be knitted. Chapter 60 is ruled out. Width is 63 inches,
so it is not narrow woven of heading 5806. It is not a pile fabric also (heading 5801).
There is no information whether the fabric is coated or not (with coating visible with naked
eye). Let us assume this fabric to be a normal woven fabric with bold checks. Gsm of this
fabric should be more than 170 as the 16s count is a very heavy yarn.
So, heading 5513 is ruled out on account of gsm. Under heading 5514 at single (-) level,
the subheading would be (551430) i.e., 'of yarns of different colours1. Bold checks are made
by using yarns of different colours in warp and weft. It is a twill weave, so the appropriate
classification will be 55143200.
(b) A grey polyester-cotton fabric 58"; 40 x 36; 128 x 60; 67T/33C; satin. It is an
unbleached (grey) fabric with satin weave. Gsm is again not available. Gsm can be worked
out by weighing a square metre of fabric. It is 165 g/nr. The main heading will be 5513 as
gsm is below 170. Technical point in this classification is 'satin weave'. Satin is a kind of twill
woven, but it is more than three-thread or four-thread twill as explained in Unit V and in Fig.
8.5. Both warp and
■ ------------------------- -3 yarn float
212 Four-thread twill weave, classified Five-thread Stain
weave, classified
under subheadings of twill weave under subheadings
of twill weave
Fig. 8.5. Difference between twill weave and satin
weave.
Man-Made Staple Fibres
weft have blended spun yarns as they are expressed in cotton count (40 s and 36 s).
Subheading 55131300 is the appropriate classification for this fabric. (c) A plain woven stripe
fabric, polyester-cotton blend, 58 inches; 150gsm 50T/50C. Without the construction details,
the classification is bound to be complicated. 50/50 T/C blended fabric can be achieved by
various combinations. Blending in a fabric is achieved by many techniques. Each technique
gives rise to a new classification. In the possibilities 1 and 2, the blend ratio of 50/50 is
achieved by using cotton yarn in one direction and polyester filament yarn in an other
direction. Classification of this fabric requires application of Section Note 2(B). As per this
Note, when there are two headings of equal merits, the classification shall be decided by the
heading which occurs last in the numerical order. In this case, the fabric can either be treated
as entirely made of cotton or of polyester filament yarn as the blend ratio is equal. If it is to
be considered as a fabric of cotton mixed mainly with polyester filaments (man-made
filaments), classification is under subheading 521041. This subheading covers woven fabrics
of yarns of different colours 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. If this fabric is to
be considered as a fabric of polyester filament yarn mixed mainly with cotton, classification is
under subheading 540783. Subheading 540783 covers woven fabrics of synthetic filament
yarns containing less than 85% by weight of synthetic filaments, mixed mainly or solely with
cotton. As per Section Note 2(A), subheading 540783 occurs last in the numerical order, so
the appropriate classification shall be subheading 540783.
In possibility No. 3, the blend ratio is maintained as 50/50, but the composition is altered. In
one direction, 100% cotton yarn is used, and in the other, 100% polyester spun yarn.
Synthetic spun yarns are classified in Chapter 55. One subheading under consideration will be
521041 as discussed above. But the other subheading will now be under Chapter 55. It shall
be 551330 as it covers woven fabrics of synthetic staple fibres containing less than 85% by
weight of such fibres, mixed mainly or solely with cotton, of weight not exceeding 170 g/m2.
Again, in terms of Section Note 2(B) and Interpretative Rule 1, subheading 551330 shall be
the final classification.
WW* M W
^^CS ||jg^iffi| ^Mla^i^t m. %Mi •ftjftft *^*/**tj£M «^jM
fpUR jR-i-lR WMmk jfJS< __ ^HB ^a.
wm HUSI H-Jl pUra wfc mmmm m m m m
"Hi spu |jjM|| i|p|j| up ' tie? _T W^^m * ti*«
WUm w?<m<m HtelB HUS

Possibility Possibility
No. 1 No. 2
50T/50C 50T/50C
fabric fabric
(540783) (540783)
In possibility No. 4, the overall composition is 50/50 polyester-cotton, but
there is variation in the construction. This time, it is real intimate blending.
The blending of polyester and cotton fibres takes place at the fibre stage
itself. It is more homogeneous
213
construction in terms of fabric properties. And the spun yarn itself contains 50/50
polyester-cotton blend. In all the other possibilities discussed above, the blending or mixing
is only at the weaving stage. From the classification angle, it will be the same as that of the
previous possibility. Subheading 551330 will be the right classifica-
1kMr'§i.SHi. ........ i'x5iHi.

Possibility No.3 Possibility No.4

50T/50C fabric 50T/50C fabric
(551330)or (551330)or
(551430)depending (551430)depending on
on gsm gsm
tion.
The discussion above, however, does not help to distinguish these various
possibilities when such type of fabric is presented for classification. The
easiest way is to go for composition test and analysis to find out the nature
of composition. But, the information on invoice, packing and literature can
help avoiding the test.
In standard invoices, the details of constructions are given, but in technical
terms. For example, for Possibility No. 1, the details will be like this: 40 D
x 26 s / 90 x 60. This detail gives a fair idea of the construction of the fabric.
40 D means warp of polyester filament of 40 deniers, and 26 s means weft
of cotton spun yarn of 26 counts. 90 x 60 means that in one square inch of
fabric, there are 90 warp threads of polyester filament yarns of 40 deniers
and 60 weft threads of cotton spun yarn of 26 counts. If the fabric is made
of spun yarns both in warp and weft, then it will be shown as counts x
counts.
The examples given in the next heading should also be read for more
clarity.
5514 WOVEN FABRICS OF SYNTHETIC STAPLE FIBRES,
(5514 CONTAINING LESS THAN 85% BY WEIGHT OF SUCH
10) FIBRES, MIXED MAINLY OR SOLELY WITH COTTON,
551411 OF WEIGHT EXCEEDING 170 g/m2.
551412 (-) Unbleached or bleached. (- -) Of polyester staple fibres,
551419 plain weave. (- -) Three-thread or Four-thread twill,
(55142 including cross twill, of
0) polyester staple fibres. (--) Other.
551421 (-) Dyed. (- -) Of polyester staple fibres, plain weave.
551422 (- -) three-thread or four-thread twill, including cross twill,
551423 of polyester staple fibres. (- -) Other woven fabrics of
551429 polyester staple fibres. (- -) Other woven fabrics.
551430 (-) Of yarns of different colours.
214
Man-Made Staple Fibres
(551440) (-) Printed.
0 (- -) Of polyester staple fibres, plain weave.
1 (- -) Three-thread or Four-thread twill, including cross twill, of
polyester staple fibres.
551443 (- -) Other woven fabrics of polyester staple fibres.
551449 (--) Other woven fabrics.
As explained in the previous heading, there is no difference in this heading except for gsm.
Throughout Section XI, there is no specific mention of shirtings and suitings. Gsm, however, is
one of the main criteria for deciding the fabric as suiting or shirting material. Heavier materials
are used for suitings.
Examples:
(a) A polyester-cotton blend stretchable fabric with composition 75T/20C/5S;
190 gsm. The information is not adequate. It does not state whether it is woven or
knitted. If woven, what is the weave pattern? It is also not mentioned whether it is
unbleached, bleached, dyed (solid dyed or yarn dyed) or printed. Beside this, the
individual warp and weft composition is also not known. Width is not given, so
it could be narrow woven of heading 5806 also. The desired description for this
heading should have been like the following:
- bleached herring bone twill
- 75T/20C/5S
- 60 s/2 x (40 s + 40 D)/106 * 60
- 190 grams per square metre; 58 inches
It is herringbone twill, so it is a woven fabric. Herringbone twill is a cross twill (explained in
Unit V). The yarn composition is also given. In warp, there are 60 count yarns and in weft
there are two types of yarns. 40 count spun yarns are placed with another 40 denier filament
yarn. Stretchability of the fabric is due to the presence of Lycra or spandex yarn. Spandex
yarn is used only as filament yarn. The fabric composition shows 5% spandex. In weft, either
a covered spandex yarn has been used or spandex filament has been twisted with the 40
count blended spun yarn of polyester and cotton. The density of the fabric is given in terms of
number of warps per inch (106) and number of weft yarns per inch (60).
Classification is now a lot easier. Since both warp and weft contain spun yarns of Chapter 55
(except a minor use of spandex filament yarn of heading 5402), classification of this fabric is
to be in Chapter 55. Polyester content is less than 85%, and is mainly mixed with cotton; it
is either heading 5513 or 5514. Grammage of the fabric is more than 170, so heading
5514 is the only choice. It is bleached cross twill; the appropriate subheading will be
551412.
(b) A denim fabric of polyester-cotton blend; 220 gsm; 24 s * 24 s/ 66 * 52;
52T/48C. Denims are exclusively covered under subheading 520942 and
subheading 521142. Under subheading 520942, the denim has to be predomi
nantly of cotton (cotton content more than 85%). Under subheading 521142,
cotton content should be more than any other man-made fibres. But in this case,
polyester content is marginally higher than cotton (52-48 = 4%). Chapter 52 is,
therefore, ruled out. It also shows that all denims are not classified in the spe
cific subheading of Denim. Subheadings are to be read with the main heading
for proper interpretation. It is a twill fabric as it is denim. It is yarn dyed. Denims
215
are always yarn dyed. Warp is of dark blue colour and weft, light grey colour. Subheading
55143200 will be the appropriate classification.
5515 OTHER WOVEN FABRICS OF SYNTHETIC STAPLE
FIBRES, containing less than 85% by weight of synthetic staple fibres mixed solely and
mainly with all other textile fibres other than cotton,
(551510) (-) Of polyester staple fibres.
0 (--) Mixed mainly or solely with viscose rayon staple fibres.
1 (- -) Mixed mainly or solely with man-made filaments.
2 (- -) Mixed mainly or solely with wool or fine animal hair. 551519 (--)
Other.
(551520) (-) Of acrylic or modacrylic staple fibres.
0 (- -) Mixed mainly or solely with man-made filaments.
1 (--)Mixed mainly or solely with wool or fine animal hair. 551529 (--) Other.
(551590) (-) Other woven fabrics.
551591 (- -) Mixed mainly or solely with man-made filaments.
551599 (--) Other.
Apart from cotton, polyester staple fibres are extensively blended with viscose staple fibres.
Poly viscose blended fabrics are used as dress material, especially suitings. Wool and polyester
blends are also very popular; but in finer fabrics (worsted) wool content is normally higher
than polyester. In school and military uniforms, polyester content is sometimes more than wool
content. Acrylic staple fibres are mixed with wool and polyester to provide all-round durable
fabric. Acrylic/wool blends are distinctive in that each fibre makes up for the shortcomings of
the other, the lack of elasticity in acrylics and the contracting properties of wool, resulting in a
fabric with superior heat-retaining properties and hand. Classification of the fabrics of this
heading is relatively easy. It does not require any information on gsm and weave pattern.
Examples:
(a) A polyester and viscose stretch blended, red fabric with composition: 63% P,
33% R, 4%SP; construction: 40/2S+40D x 40/2S+40D; density: 69x68; width:
57/58" and weight: 350 g/m. The description is complete. The warp has combination of
two yarns - 40s/2 blended spun yarn polyester (P) and rayon (R) and 40 D spandex yarn (SP).
Weft has also the same combination. Spandex yarn is always a filament yarn and, therefore,
it cannot be spun with polyester and rayon staple fibres. The presence of spandex provides
stretch to the fabric. It is a woven fabric of solid colour red. Spandex is just 4%; it will have no
effect on classification. Since the weight of polyester staple fibres predominates over rayons,
the classification shall be under the subheading 551511, as woven fabrics of polyester staple
fibres are mixed mainly with viscose (or rayon) staple fibres.
(b) A woven P/D fabric with composition 60% Acrylic/25% Poly/15% Wool;
60/62" width; 7.5 oz./sq. yd. Acrylic is mainly used as staple fibres. It is called poor man's
wool. The composition given above makes it clear that woven fabric is predominantly made
from acrylic staple fibres. It is mixed with polyester staple fibres and wool fibres. Between
polyester and wool, the polyester staple fibre content is more. So, this fabric shall be treated
as acrylic fabric containing less than 85% of acrylic staple fibres, mixed mainly (but not solely)
with polyester
216
Man-Made Staple Fibres
staple fibres. The appropriate subheading shall be 551529. The term 'P/D1 means plain
dyed. It may or may not affect classification at eight or ten digit levels.
WOVEN FABRICS OF ARTIFICIAL STAPLE FIBRES.
5516
(551610) (-) Containing 85% or more by weight of artificial staple fibres.
Unbleached or bleached.
551611 (- -)
Dyed.
551612 (" ~)
Of yarns of different colours.
551613 (- -)
Printed.
551614 (- -) Containing less than 85% by weight of artificial staple fibres,
(551620) (-) mixed mainly or solely with man-made filaments.
Unbleached or bleached.
551621 (
Dyed.
551622 (- -) Containing less than 85% by weight of artificial staple fibres,
(551630) (-) mixed mainly or solely with wool or fine animal hair.
Unbleached or bleached.
551631 ( Dyed.
551632 (--) Of yarns of different colours.
551633 (- -) Printed.
551634 (" ") Containing less than 85% by weight of artificial staple fibres,
mixed mainly or solely with cotton.
(551640) (-)
Unbleached or bleached.
551641 (—) Dyed.
Of yarns of different colours.
551642 (--) Printed.
551643 (--) Other.
551644 ("") Unbleached or bleached.
(551690) (") Dyed.
551691 (- -) Of yarns of different colours.
551692 ("") (a) A jacquard woven blended fabric with composition: 47%
551693 (■ polyester, 53% viscose; width: 150 cm and weight: 538 g/m.
The composition is almost even with respect to polyester and viscose
composition. The blending of these two types of materials can be at the yarn stage or at
the fabric stage. The description given above gives rise to possible combinations:
1. Warp is of polyester filament yarn and weft is of viscose filament yarn or vice
2.versa.
3.Warp is of polyester spun yarn and weft viscose filament yarn or vice versa. Warp is
4 of viscose spun yarn and weft polyester filament yarn or vice versa. Warp and weft
are of blended spun yarns of polyester and viscose.
The possibilities discussed above make the classification a complicated affair. In the case
of first possibility, where yarns in warp and weft are filament yarns, the classification shall
be in Chapter 54. In the second possibility, the viscose filament yarn predominates over
polyester spun yarn. Again, the classification will be in Chapter 54. In the third possibility,
where viscose spun yarn being 53% predominates over polyester filament yarn, the
classification shall be in Chapter 55. In the last possibility, there are spun yarns only; the
classification shall be in Chapter 55 only. So, whenever filaments predominate, opt for
Chapter 54. And if spun yarns predominate over other types of yarns, choose Chapter
55.
217
In each case, Section Note 2(A) is to be applied, which states that the classification in the
case of textile materials made from two or more textile materials is decided by the textile
material which predominates over others. In the first possibility, the classification shall be
under subheading 540833 as woven fabrics of artificial filament yarn containing less than
85% by weight of artificial filament yarns. Heading 5407 cannot be considered, because the
polyester content is less than viscose content. In the second possibility, the classification will
be the same as above as viscose filament yarn predominates. In the third possibility, classifica-
tion will be under heading 5516 in the subheading (551620) as woven fabrics of artificial
staple fibres containing less than 85% by weight of artificial staple fibres, mixed mainly or
solely with man-made filaments. In the last possibility, where the blend is more intimate and
homogeneous, classification will be under heading 5516, but in a different subheading. The
residual subheading (551690) is the only option under the heading 5516. Jacquard
means that the fabric is woven on a jacquard loom. It will be of a fabric of colourful motifs. In
this case, it does not affect classification.
(b) A fabric with composition 45% wool, 30% viscose, 15% polyester and 10%
spandex; 56 inches wide. In this example, Section Notes 2(B)(b) and 2(B)(c) are
to be applied. Wool predominates, but that does not mean that the fabric will be classified
under Chapter 51. Before deciding predomination, the components of viscose, polyester and
spandex are to be added. In terms of Section Note 2(B)(c), whenever Chapters 54 and 55
compete with any other chapter, they have to be taken as one chapter. Textile materials of
Chapters 54 and 55 are viscose, polyester and spandex. Their aggregate weight is 55% which
is more than 45% of wool. The fabric under question is now to be classified under Chapter 55
only. Viscose staple fibres predominate over the other fibres. The appropriate classification shall
be under subheading (551630) as woven fabrics of artificial staple fibres containing less than
85% by weight of artificial staple fibres, mixed mainly or solely with wool or fine animal hairs.
UNIT IX (CHAPTER 56)
Wadding, Felt and Non-wovens; Special Yarns; Twine, Cordage, Ropes and Cables
and Articles Thereof
The realm of textiles goes beyond weaving and knitting. Felting properties of wool were
noticed in prehistoric times. First, non-woven textile material was wool felt. With the advent
of man-made fibres, tailor-made non-wovens have come into existence.
Unit XI corresponds to Chapter 56 of the Harmonised Commodity Description and
Coding System.
Chapter Notes
/. This Chapter does not cover:
(a) wadding, felt or non-wovens, 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 non-wovens (heading
6805);
(d) agglomerated or reconstituted mica, on a backing of felt or non-wovens (heading 6814);
or
(e) metal foil on a backing of felt or non-wovens (generally Section XIV or XV).
[Wadding, felt or non-wovens are very spongy materials with a lot of air pockets. These air
pockets are good enough to carry perfumes, creams, etc. Whenever non-wovens act only as
a carrying medium, classification shall be according to the preparations that they are carrying.
Even in the case of medicated bandages, the classification is under heading 3002 and not
under plain woven gauze fabric of Chapter 52. This is in harmony with Interpretative Rule
2(a) which envisages the essential character of the item.
Heading 5811 of quilting materials is very different from the rest of the headings of this
Section. It covers all types of textiles - woven, specially woven, knitted or crocheted or
non-wovens. Basically, heading 5811 is based upon quilting, irrespective of materials of
make.]
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.
[Traditionally, felt is associated with wool felt. Felt is normally made with natural fibres. In
order to enhance compacting and cohesion among the fibres, the fibre matting is passed
through a bunch of needles. In a still recent technique, the needles are inserted in the
compacted mat-
ting and these needles pick up the fibres from the matting itself and chain stitch the felt with
these fibres to make the felt more stable and sturdy.]
3. Headings 5602 and 5603 cover felt and non-wovens, respectively, impregnated,
coated, covered or laminated with plastics or rubber, whatever the nature of these
materials (compact or cellular).
Heading 5603 also includes non-wovens 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%
or less by weight of textile material or felt completely embedded in plastics or rubber
(Chapter 39 or 40);
(b) non-wovens, 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
non-wovens, where the textile material is present merely for reinforcing purposes (Chapter
39 or 40).
[Refer Fig. 1.4 in Unit I. In the case of non-wovens, if the coating material (rubber or plastic)
predominates by weight, then classification will be either in Chapter 39 or 40 as the case
may be. However, the same is not exactly applicable to coated woven, knitted or crocheted
textile fabrics. For better understanding, read explanation to Chapter Note 2 to Chapter
59]
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.
[Chapter 59 covers impregnated, coated, covered or laminated fabrics and heading 5604
covers impregnated, coated, covered or sheathed yarns. In both cases, the coating should be
visible with the naked eye. Coating should not be decided by feel. Refer explanation to
Chapter Note 2 to Chapter 59 for details.]
Wadding, felt or non-wovens are three categories of non-woven materials. There is
widespread confusion on this account. This is because there is a separate heading 5603 for
'non-wovens'. There is a general tendency to classify every type of non-woven material in this
heading even though there are specific headings for wadding and felt. Wadding is classified
under heading 5601 and felt under 5602 and non-wovens under heading 5603. Each of
them has separate physical attributes which are explained in their respective headings.
5601 WADDING OF TEXTILE MATERIALS AND ARTICLES
THEREOF; TEXTILE FIBRES, NOT EXCEEDING 5 MM IN LENGTH (FLOCK), TEXTILE
DUST AND MILLNEPS.
560110 (-) Sanitary towels and tampons, napkins and napkin liners for
babies and similar sanitary articles of wadding.
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Wadding, Felt and Non-wovens; Special Yarns; Twine, Cordage, Ropes and Cables and Articles
Thereof
(560120) (-) Wadding; other articles of wadding.
0 (--) Of cotton.
1 (--) Of man-made fibres.

0 (--) Other.
1 (--) Textile flock and dust and mill neps.
Wadding
It is a soft layer of fibrous cotton, wool or man-made fibres with even thickness and high bulk.
It is made by superimposing several layers of straightened (carded) or randomly oriented
textile fibres one on the other and then compressing them into a fibrous mass. There is no
permanent bonding among the fibres in wadding. Wadding is sometimes punched at large
regular intervals in order to increase the cohesion among fibres. Thin or thick waddings, but
less dense waddings are, sometimes, fixed on a fabric base; they are also classified under this
heading, provided the essential character of the material is of wadding and not quilting.
Quilted waddings, in which the wadding is sandwiched between two fabrics, are classified
under heading 5811.
Wadding is used for padding, stuffing, or packing. Polywadding is a web of polyester manmade
fibres and is the most important item under this heading. It is used as an interlining material in
garments. This heading covers wadding in the piece or cut to length. These may be unbleached,
bleached, dyed or printed. These may be thick or thin (Fig. 9.1).

Fig. 9.1. Polywadding (polyester wadding).

Wadding (heading 5601); Felt (heading 5602) & Nonwovens
(heading 5603)
Wadding is very fluffy loose fibre webbing, almost translucent in which the bonding among fibres
is due to light mechanical compression. Wadding does not have chemical medium of bonding.
It can be torn to pieces with a little effort or force. In felts natural fibres or natural fibres mixed
with other fibres get entangled randomly due the tendency of the natural fibres, especially
wool, to snarl back. Nonwovens are tailor made oriented nonwovens, generally made from
synthetic fibres. In nonwovens, the orientation of fibres or yarns can be across or along the
axis.
The articles of wadding include the following also:
(a) Window, door or similar draught excluders consisting of rolls of wadding spirally covered
with yarns, but excluding those completely covered with textile fabrics (heading 6307).
221
(b) Sanitary items (other than medicated), whether or not attached with knitted or loosely
woven open-work covering.
(c) Articles of wadding used for decoration, other than those having the character of articles
of festivities of Chapter 95.
Batting and Wadding
The dictionary meaning of batting is 'cotton, wool, or synthetic fibre wadded into rolls or
sheets, used for stuffing furniture and mattresses and for lining quilts' (The American
Heritage® Dictionary of the English Language, Fourth Edition). Meaning of wadding is 'a soft
layer of fibrous cotton or wool used for padding or stuffing'. So, there is hardly any significant
apparent difference. Batting is, however, a comparatively very thick compressed air-tight
mass of fibres and is less spongy. But, both these terms are used interchangeably.
Sanitary Articles of Wadding
High quality of absorbent cotton wool or similar fibre materials are used for female hygiene
products such as sanitary towels, napkins and tampons. Cotton wool is a special bleached,
parallel-laid cotton fibres sometimes mixed with rayon staple fibres, which have the capacity
to absorb a very good amount of fluid materials. It is often used as surgical cotton (Fig.
9.2(b)). If it is used with medicaments, it is classified under Chapter 30 as a pharmaceutical
product. Babies' nappies and liners and male hygiene products also fall under this heading.
Babies' nappies are also classified under headings 6111 and 6209, but nappies made from
textile waddings are excluded.

Fig. 9.2. Surgical cotton wool (other than medicated); subheading 560110.
However, heading 5601 does not cover the following articles of wadding:
(a) Medicated waddings, cut shape or otherwise (heading 3005).
(b) Waddings which are only carrying medium of perfumes or cosmetics (Chapter 33); soaps
and detergents (heading 3401), polishes or creams or similar preparations (heading
3405), etc.
(c) Cellulose wadding and articles thereof (generally Chapter 48). Cellulose wadding is made
from wood pulp and cotton linters and not textile fibres of Section XI.
(d) Carded cotton in sliver form as used by hairdressers (e.g., barber's wadding) (heading
5203).
(e) Quilted padded materials having waddings as one of the main components (heading 5811).
(f) Clothing pads including shoulder pads (heading 6117 or 6217).
(g) Artificial flowers, foliage or fruit and parts thereof (heading 6702). Theatrical wigs, false
beards and other articles thereof (heading 6704).
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Wadding, Felt and Non-wovens; Special Yarns; Twine, Cordage, Ropes and Cables and Articles
Thereof
(h) Festive, carnival or other entertainment articles, Christmas tree decorations and other
articles (e.g., dolls' wigs) (Chapter 95).
Textile Flock, Dust and Mill Neps
Textile flock consists of very short textile fibres with length less than 5 mm (0.197 inch). Fibres
above 5 mm are classified as textile fibres in their respective headings in Chapters 50-55.
These are used in flocking the surface of many materials as explained in detail under
heading 5907. Coir fibre dust is used for horticulture purposes. Fibre dust, unlike chemical
powders, will have fibrous fluffy mass. The flocks of this heading should not be confused with
the flocks made from rags and used for the stuffing of bedding, cushions, etc. Such flocks are
classified in the appropriate 'waste' heading of Chapters 50-55.
Mill neps is a tightly tangled unorganised mass; a small knot like entangled fibre mass. In the
case of cotton it usually comprises dead, tangled, immature cotton hairs, and loose waste
particles which more or less roll into little balls as the stock is being processed.
Perfumed flocks dusts and neps are, however, excluded from this heading (heading 3307).
5602 FELT, WHETHER OR NOT IMPREGNATED, COATED,
COVERED OR LAMINATED.
560210 (-) Needleloom felt and stitch-bonded fibre fabrics.
(560220) (-) Other felt, not impregnated, coated, covered or laminated.
560221 (--) Of wool or fine animal hair.
560229 (--) Of other textile materials.
560290 (-) Other.
Felt
It is a non-woven fabric made by matting or felting together wool, hair, or fur, most of which
have a natural tendency to snarl or cling together owing to their notched or scaly surfaces.
Processes of manufacture vary according to the fibres used and purpose intended. True felt is
made by placing the cleaned fibres in the shape or mass desired, then beating, steaming,
pressing, fulling, or otherwise compacting them to the required thickness. Melton or blazer cloth
discussed under heading 5111 are also felted, but after weaving the fabric. The difference
between felted fabrics of heading 5111 (woven) and Chapter 60 (knitted) and felts of
heading 5602 is highlighted in Table 9.1.
Table 9.1. Felted fabrics vis-a-vis Felts.

Felted fabrics of heading 5111 and Felts of heading 5602

Chapter 60
It is woven or knitted fabric. It is a non-woven fabric.
It is made from wool or wool blended Wool felt is a blend of wool and other
with other fibres in which first the fabric fibres that are matted together with a
is woven and the surface is subjected process using heat, pressure and
to felting by way of heat and other needle punching.
conditioning.
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Wadding, Felt and Non-wovens; Special Yarns; Twine, Cordage, Ropes and Cables and Articles
Thereof
an extra yarn or thread. No additional yarn is used to stitch bond the felt substrate of this
subheading. The fibres are pulled from the felt substrate itself and stitched back into the felt
so firmly, as shown in Fig. 9.5.
NEEDLE BOARD WINDU
M lllllllllllllil; ' ti[ FORMED WEB _____________P► N /
/ -------------------------------- \
NEEDLE PUNCHING
Fig. 9.4. Needle punching process.

Fig. 9.5. Malivlies stitch-bonded felt fabric.

In another technique of stitch-bonding known as Arabeva technique (p. 132, Textiles:
Fiber to Fabric, Corbman, Sixth Edition, McGraw Hill), the fibres are laid parallel across the
width of the batt and no yarns for stitching are used. The stitching needle picks up fibres in
the web and forms a chain-stitch over the web. Such felt fabrics are used in insulating
linings and sound proofing. Refer compound fabric constructions in Unit XIII.
This heading includes felt in the piece or cut to length or simply cut to rectangular shape
(e.g., dusters, blankets). They may be dyed, printed, impregnated, covered, laminated, or
reinforced. Felt may be covered on one or both surfaces with paper, cardboard, textile
fabric, etc. (either sewn or gummed), provided the essential character of the product
remains as felt. Roofing felt impregnated with tar or similar preparations fall under this
heading only. Heading 5602, however, does not cover the following felt products:
(a) Felt impregnated, coated, covered, or laminated with plastics or rubber, containing
50% or less by weight of textile material, or felt completely embedded in plastics or rubber
shall be classified under Chapter 39 or 40.
(b) Felt is used as a carrying medium in cosmetics and toiletry preparations. For example,
perfume and cosmetic felt puffs (Chapter 33), polish and other similar preparations
dipped in felt pieces (heading 3405), soap and detergent impregnated felt materials
(heading 3401), etc.
(c) Saddlecloths and pads (heading 4201).
(d) Carpets and other floor coverings (Chapter 57).
(e) Tufted felt (heading 5802).
(f) Embroidered felt in the piece, in strips, or in motifs (heading 5810).
(g) Quilted textile products in the piece, composed of one or more layers of textile
materials assembled by stitching or otherwise with padding material other than
embroidery of heading 5810 (heading 5811).
(h) Floor coverings consisting of a coating or covering on a backing of a felt, whether or
not cut to
shape (heading 5904). (i) Felt, coated, covered or laminated with rubber, leather or
other material, of a kind used for card
clothing, and other similar fabric of a kind used for other technical purposes (heading
5911).
225
(j) Felt covered with abrasive powder or grain (heading 6805) or with agglomerated or
reconstituted mica (heading 6814).
(k) Building board made of several layers of textile fibres completely enveloped in asphalt
or similar material (heading 6807).
(1) Metal foil on a backing of felt (Section XV).
5603 NON-WOVENS, WHETHER OR NOT IMPREGNATED,
(560310) COATED, COVERED OR LAMINATED
560311 (-) Of man-made filaments. (- -) Weighing not more than
560312 25 g/m2.
560313 (- -) Weighing more than 25 g/m2, but not more than 70
560314 g/m2. (- -) Weighing more than 70 g/m2 kg, but not more
(560390) than 150 g/m2. (- -) Weighing more than 150 g/m2.
560391 (-) Other. (- -) Weighing not more than 25 g/m2.
560392 (- -) Weighing more than 25 g/m2 kg, but not more than 70
560393 g/m2 (- -) Weighing more than 70 g/m2, kg, but not more
560394 than 150 g/m2. (- -) Weighing more than 150 g/m2.
Non-wovens
Non-wovens are special engineered fabrics in which there is no interlacement (weaving)
and interlocking (knitting) of fibres and yarns. Non-woven is a manufactured sheet, web
or batting of directionally oriented fibres, bonded by friction, and/or cohesion and/ or
adhesion, excluding paper and textile materials which are woven, knitted,
tufted, stitch-bonded incorporating binding yarns or filaments, or felted by
wet-milling, whether or not additionally needled. The fibres may be of natural or
man-made origin. They may be staple or continuous filaments or be formed in situ. Thus,
non-wovens are an altogether different type of fabrics. The differences among woven,
knitted and non-wovens are explained in Figs. 2.10-2.12 in Unit II of the book.
The difference between felts of heading 5602 and non-wovens of this heading also
needs to be clearly demarcated. Technically, both felts and non-wovens ate both
non-woven materials. They are compared in Table 9.2.
Table 9.2. Felts vis-a-vis non-wovens.

Felts of heading 5602 Non-wovens of heading 5603

It is a non-woven in which natural Tt is also a non-woven fabric in which

fibres or natural fibres mixed with the man-made staple fibres or
man-made fibres are mechanically filaments are chemically, thermally
compacted under high pressure by or mechanically bonded under
using the natural felting properties of pre-determined environment.
the nat ofal fib
Fibres feltes are not oriented In non-wovens, he fibres are
directionally. These are randomly oriented directionally or randomly.
placed. Even when the natural fibres Even in random distribution, the
are laid parallel, they tend to curl and fibres are evenly placed. The fibres
turn (especially wool). are laid in a pre-determined form.
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Thereof
Table 9.2. continued

These are comparatively less strong These are tailor-made. Usually,

these are not oriented. th
are extremely weak to very strong
too difficult to tear off when pulled
perpendicularly to the oriented
the fibres.

Felts of heading 5602 Non-wovens of heading 5603

These are normally used, where These are more versatile and are
tensile strength is not desirable, such used as fusible interlinings in
as shoe soles for cushioning and garments and shoes, sheets for
sweat absorption, hats, heat and filtering air, liquid, etc., civil
sound insulation, dusters, cosmetic engineering works and disposable
puffs, etc. napkins. In short, these are
These are thicker and bulky. tThese
il d in thicknessi depending
differ t
upon the end-use. But, even a very
thin non-woven is a very strong
fabric
Non-wovens are produced in three stages; modern technology, however, allows an overlapping
of the stages, and in some cases all three stages can take place at the same time. The three
stages are:
- Web formation
- Web bonding
- Finishing treatments
Web formation is the arrangement of fibres in the web. Unlike felts where the fibres are
randomly and haphazardly placed, in non-wovens these are laid with some orientation. There
are basically four methods of web formation:

Fig. 9.6. Dry-laid process.

1. Dry-laid process: In this process (Fig. 9.6) the fibres are laid parallel either by carding or
air-laying. In air-laying, the fibres are fed into an air stream and from there to carding dram,
where they are straightened into a fine web. Compared with conventional carded webs of
spinning fibres, air-laid webs have a lower density. Air-laid webs are passed through a binder
preparation in the next step. In this technique fibre blends can also be used.
227
 polymer melt nonwove
filament web n
extruder bonding

filament

Fig. 9.7. Spun laid process.

Spun laid process: To understand this process, the concept of melt spinning should
first be appreciated. It is discussed in detail in Chapter 7. In this process, molten
polymer is extruded through jets (spinnerets) and continuous filaments come out.
Instead of winding them up on winders, they are partially cooled and stretched and
laid to form a uniform web. Some remaining temperature causes

binder impregnation

fibre & water slurry

extracted water

Fig. 9.8. Wet-laid process.

filaments to adhere to one another, as shown in Fig 9.7.
3. Wet-laid process: It is very similar to paper making process. Dilute fibre-laden
slurry of water is deposited, dewatered, drained, consolidated, by pressing between
rollers, and dried followed by bonding (Fig 9.8). Wet-laid web forming allows a wide
range of fibre orientations ranging from near random to near parallel. Cellulose
fibres and their blends are preferred in this method.
4. In situ process and other techniques: This includes all other techniques in which
besides web formation, bonding also takes place.
Web bonding imparts strength to the web. It is done usually by three ways:
1. Chemical bonding: Chemical bonding mainly refers to the application of
liquid-based bonding agents (acrylate polymers and copolymers,
styrene-butadiene copolymers, vinyl acetate ethylene copolymers, etc.) to the
web (Fig. 9.9(a)). Print bonding is used when specific patterns are required.
2. Thermal bonding: This method uses the thermoplastic properties of certain
synthetic fibres to form bonds under controlled heating. Hot rollers with fancy
patterns (Fig. 9.9(b)) are rolled over the web to get design and cohesion. Sometimes,
thermal bonding follows chemical bonding.
Wadding, Felt and Non-wovens; Special Yarns; Twine, Cordage, Ropes and Cables and Articles
Thereof
3. Mechanical bonding: Needle punching and hydro-entanglement does this. In needle
punching specially designed needles are pushed and pulled through the web to entangle the
fibres (Fig. 9.10). In hydro-entanglement, high-pressure jets of water arc employed to cause
the fibres to interlace. This mode of bonding is applied to natural fibres or their blends.
Finishing treatments are imparted according to end-use. These non-wovens can be made flame
retardant, water repellant, etc., by various chemical and surface treatments. They may be
unbleached, bleached, dyed or printed. The non-wovens of this heading may be impregnated,
coated, covered or laminated. As per Chapter Note 3(a), (b)

Fig. 9.10. Needle punched non-woven with its magnified image.

and (c), the weight of the non-woven in the composite coated material should be 50% or more.
If the weight is less than 50%, the composite material will go under Chapter 39 as an article of
plastics. This is, however, not so in the case of plastic-coated woven and textile fabrics of
heading 5903. Irrespective of the weight of woven fabric in coated substrate, the
classification shall remain in heading 5903 provided the woven fabric is not present merely
as reinforcement material. Nonwovens are replacing the traditional gauze fabric used as
reinforcement material in imitation leather.
Non-woven Fusible Linings
Non-wovens have wide household and domestic applications. Non-woven fusible inter-linings (Fig.
9.11) are used in almost every garment today. Non-woven fusible interlining
229
is a hide component of a garment and it shapes, supports and stabilizes detail areas of a
garment such as collars, facings, waistbands, etc. Non-wovens are rarely used as outer lining
or shell fabrics as on slight rubbing (abrasion), the fibres come out of the surface and fibre balls
(pill formation) are formed all over the surface.
Non-wovens are used hi the making of diapers, disposables, surgical garments such as caps, face
masks, gowns, etc.; filters of all kinds such as vacuum cleaner bags, fan filters, coffee filters and
industrial filters, etc.; wipes, mops, dusters, tents, luggage bags, airline

headrests, protection covers for shoes, garments, etc.; shoe linings insulations materials,
sound-proof materials, furniture construction materials, geotextiles, carpet linings, bandage and
other adhesive tapes, and so on. Laminated non-wovens are extensively used for various
applications. Fusible interlinings are dotted with plastic materials to increase fusing and bonding
with the main fabric. Scattered non-woven linings are available in different grammage from
20gsm to 65gsm in different widths of 6-60 inches. Microdot non-woven linings are applicable
basically for stretch fabrics (knitted) and other fabrics to retain softness, shape and style of
applications in the garment.
Distinction between Paper and Non-woven
Non-wovens and papers are made from wet-laid technique as explained earlier. In both cases,
fibres are suspended in water. Paper and textile non-wovens are principally non-woven
materials, but are different in their physical attributes. In paper-making, the fibres are short
and fine and are, therefore, able to pack together into a dense configuration. Because of
closeness of fibres, bonding among the fibres takes place and fibre identity is almost lost.
Textile fibres, on the other hand, are longer, stronger and not densely laid. Bonding among
textile fibres in a non-woven configuration is minimal. In paper, the fibres are randomly laid, i.e.,
the fibres are placed in all directions. In non-wovens, the fibres are oriented in a particular
direction and fibre identity is maintained. Paper is weak, smooth and inextensible and easy to
tear. Non-wovens, on the other hand, are stronger, softer, less smooth and more porous.
Heading 5603, however, does not include:
(a) Bandages, medicated (heading 3005).
(b) Non-wovens are used as carrying medium in cosmetics and toiletry preparations. For
example, perfume and cosmetic felt puffs (Chapter 33), polish and other similar preparations
dipped in felt pieces (heading 3405), soap and detergent impregnated felt materials
(heading 3401), etc.
(c) Needleloom felts (heading 5602).
(d) Carpets and other floor coverings of non-wovens (Chapter 57).
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Wadding, Felt and Non-wovens; Special Yarns; Twine, Cordage, Ropes and Cables and Articles
Thereof
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.
560410 (-) Rubber thread and cord, textile covered.
560490 (-) Other.
am rubberilirearf covered elastic yarn
Fig. 9.12. Covered rubber thread.
Rubber Thread and Cord, Textile Covered
Rubber thread of this heading should not be confused with the rubber thread of heading 4006.
Under this heading, the rubber thread, which has been obtained from rubber of Chapter 40,
is textile covered. The rubber threads are covered with textiles by gimping or plaiting.
Gimping means the core rubber thread wrapped by other yarns. There are various methods
of gimping as shown in Fig. 9.12.
Covered rubber thread should not be confused with covered elastomeric (spandex or lycra)
yarns. Table 9.3 highlights the difference.
Table 9.3. Covered spandex yarn vis-a-vis covered rubber thread.

Covered rubber thread of Covered spandex yarn of

heading 5604 heading 5606
It is a covered yarn in which the It is also a covered yarn in which the
rubber is in the core, covered by spandex is in the core covered by
textile yarns. textile yarns.
It is used in hosiery products such as It is also used in hosiery products
socks, undergarments, etc., but it is such as socks and undergarments. It
not preferred in garments which are is used for swimwears and skin-tight
directly exposed to heat and outfits which are directly exposed to
li htelasticity after a few cycles.
It loses li ht elasticity for a very long
It retains
duration
Tt is thicker as rubber thread is thick. It is comparatively thinner.
It is much cheaper. It is very expensive.
Its low elasticity is preferred tor belt Its high elasticity restricts its use. It
webbings. cannot be used more than 15% in a
garment
Textile yarn and monofilaments of heading 5404 or 5405, impregnated, coated,
PVC

coated yarn filament yarn

Fig. 9.13. PVC coating on filament

yarn. covered or sheathed

The concept of coated fabrics is well known, but the concept of coated yarn is less known.
There is an exclusive Chapter 59 for coated fabrics (other than non-wovens). Coated
yarns are purely for industrial applications. Coated yarns, like coated fabrics, should not
lose their essential character after coating in terms of Interpretative Rule 2(a). But, the
coating should be visible with the naked eye. Coating is a simple, yet a precision process
(Fig. 9.13) as it should not lead to uneven diameter of the yarn after coating. Normal
coating mediums are PVC, polyurethane, rubber and latex solutions.

The heading uses the term 'sheathed'. It means the yarns are dipped into coating
medium. Dipped yarns of high tenacity are used in conveyor belt and tyre cord manu-
facturing. Yarns of high tenacity should meet the parameters as laid down in Section
Note 6 to Section XI. Imitation catgut (heading 5404) is also obtained by coating or
sheathing monofilaments with plastics. Imitation catguts are used in sports nets, rackets,
fishing lines, belts, surgical sutures, etc.

The goods of this heading should not be confused with yarns in which the coating is not
seen. Polished or glazed yarns are those which have been treated with preparations
based on natural substances (wax, paraffin, etc.) or on synthetic substances (acrylic
resins in particular). They are made glossy by means of polishing rollers, but coating is
not seen with the naked eye. Heading 5604 does not include:
(a) Fabrics composed of parallel yarns agglomerated with rubber (heading 5906).
(b) Imitation catgut with hooks attached or otherwise made up into fishing lines
(heading 9507).
5605 METALLISED YARN, WHETHER OR NOT GIMPED

BEING TEXTILE YARN, OR STRIP OR THE LIKE OF HEADING 5404 O R 5405,

COMBINED WITH METAL IN THE FORM OF THREAD, STRIP OR POWDER OR
COVERED WITH METAL.
560500 (-) 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.
Metallic versus Metallised Yarn

Any of the ductile metals such as gold, silver, copper and alloys can be drawn into fine
filaments known as metallic yarns. Metallic yarns or threads are made round or flat
and may be twisted with any major textile filament. Metallic yarns have many
limitations. They are very expensive and they make the garment heavy. They make the
fabric stiff, thus, affecting the draping (bending) qualities of the fabric. In order to
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Wadding, Felt and Non-wovens; Special Yarns; Twine, Cordage, Ropes and Cables and Articles
Thereof
^^~~~~\ clear film I
metallized

yarn

Fig. 9.14. Metallised yarn process.

overcome these problems, metallic yarns are

gimped (core-spun), or laminated with fine strips of plastic. These are sandwiched between
two extremely thin layers of clear polyester film (Fig. 9.12).
This metallised form of metallic yarns is more durable and better suited for textile applications.
This heading covers all type of metallised yarns. Cleveland made the most utilised
sandwiched metallised yarn - Lurex. Apart from textiles, metallised yarn or strip is widely used
in currency notes. The width of the metallised yarn should not exceed 5 mm (in harmony with
headings 5404 and 5405. Otherwise, it should be

Fig. 9.15. Metallised copper yarn.

classified under heading 3920 (provided it is plastic film based).
There are many types of metallised yarn-such as one-sided aluminium metallised polyester film
yarn; flat metallic yarn supported with nylon 20 or 30 D/2, rayon or polyester (any count);
twisted yarn of 120 or 150 D rayon with flat metallic yarn; round yarn in which the base
polyester, nylon or any other textile yarn is covered along the axis by a flat metallic yarn in a
helical spring like shape, and so on.
This heading includes yarn covered with metal by electrodeposition or by giving it a coating of
adhesive (e.g., gelatin) and then sprinkling it with metal powder (e.g., aluminium or bronze).
Heading 5605, however, excludes the following:
(a) Yarn composed of a mixture of textile materials and metal fibres conferring on them an
antistatic effect (Chapters 50-55, as the case may be). Yarns like polyester are difficult to
weave into 100% polyester fabric as during weaving on loom the fabric develop static charges
and this sometimes leads to fire. In order to mitigate static charges, a small amount of
antistatic metal fibres are mixed in the polyester yarn.
(b) Yarn reinforced with metal thread (heading 5607).
(c) Cords, gallons or other articles having the character of ornamental trimmings (heading
5808).
(d) Wire or strip of gold, silver, copper, aluminium or other metals (Sections XIV and XV).
5606 GIMPED YARN, AND STRIP AND THE LIKE OF
HEADING 5404 OR 5405, GIMPED (OTHER THAN THOSE OF HEADING 5605 AND
GIM PED HORSEHAIR YARN); CHENILLE YARN (INCLUDING FLOCK CHENILLE YARN);
LOOP WALE-YARN
560600 (-) 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.
Gimped yarn is different from the novelty or special yarns discussed under heading 5205.
Specialty or novelty yarns are basically twisted plied (folded) yarns in which the single yarns
forming the plied yarns are twisted differentially to create special effects. These yarns are
classifiable under the heading of yarns of Chapters 50-55. This heading can be divided into
three sub groups:
- Gimped yarn, strip or the like

Fig. 9.16. Gimped yarn.

- Chenille yarn
- Loop-wale yarn
Gimped Yarn
Products of this heading are similar to the products of heading 5604; the only difference is
that core of this yarn is not a rubber thread, instead it is a textile yarn. Gimped yarn is nothing
but a coverspun yarn. In appearance it may look like a multiple (folded) plied yarn of
Chapters 50-55, but there is subtle difference. Unlike the core-spun yarns of Chapters
50-55, the core of the gimped yarn does not undergo twisting along with the covering yarns
or threads, as shown in Fig. 9.16.
The core of the gimped yarn could be a filament yarn, a spun yarn, a plied yarn, a
monofilament or a strip or the like of heading 5404 and heading 5405. The core may be
either single-covered by being wrapped with one cover yarn or double-covered by being
wrapped with one cover yarn in the S direction and another in the Z direction for full balance.
Gimped yarns with cores of other materials (other than textile materials) are not necessarily
excluded from this heading, provided the product has the essential character of a textile
article.
Heading 5606, however, excludes the following gimped yarns:
(a) Gimped horsehair yarn (heading 5110).
(b) Rubber thread gimped with textiles (heading 5604).
(c) Gimped metallised yarn (heading 5605).
(d) Milanaise and similar cords and other gimped textile products of heading 5808.
Milanaise cords are also gimped products but with a very thick core composed of a bundle
of threads or textile rovings (loose fibre ropes), which are twisted during the gimping process.
234
Wadding, Felt and Non-wovens; Special Yarns; Twine, Cordage, Ropes and Cables and Articles
Thereof
mmmmmmmmmm

Fig. 9.17. Chenille yarn.

(e) Gimped metal wire, e.g.;
(i) Iron or steel wire for the manufacture of hat frames (milliner's wire) and stems of iron or
steel
wire for artificial flowers or hair curlers (heading 7217). (ii) Insulated electric wire (heading
8544).
Chenille Yarn
235

Fig. 9.18. Leno net fabric (heading 5803) cut into chenille yarn.

Fig. 9.19. Fancy

Chenille yarns. (Source:
Chenille yarn, in simple terms, is a pile yarn (Fig. 9.17). The axis of the yarn is wrapped
around like a helical spring by cut pile threads. It is a velvet or tufted yarn, with a furry
appearance like that of some caterpillars. In French, 'chenille' means caterpillar. There are
various ways of attaining pile along the axis of the core yarn. It is manufactured in a very
different manner.
The old method of producing chenille yarn is to weave the fabric with simple yarns first on
leno loom (refer heading 5803) or weft loom to produce a net fabric. The warp or lengthwise
yarn on this loom would consist of a bunch of one to six threads. The net fabric so formed with
leno weave is known as gauze fabric (classified under heading 5803). And, subsequently
the net fabric is cut into lengthwise strips to get a three-dimensional yarn with a pile around
the axis, as shown in Fig. 9.18.
However, of late this yarn is produced on a chenille machine or on a crochet machine. Many
variations of chenille yarns (Fig. 9.19) are available today. Some are extremely furry, some
are for the name sake, some are of one fibre, some are of two or more fibres including
metallised yarn. The important thing to be kept in mind is that the yarn itself is piled and the
fabric made from such yarns is classified as woven pile fabric under subheading 580136.
Interpretative Rule 4 comes handy in such situations. It is the rule of kinship. Any yarn
which is tufted or piled, even though it may not look like caterpillar, is considered chenille
yarn as it belongs to this clan.
Chenille yarns are used for making heavy furnishing fabrics which are exclusively classified
under heading 5801.
It must be kept in mind that the yarns of 5604 to 5606 are very special yarns. They are
different from normal yarns covered under Chapters 50-55. Covered yarn, gimped and
chenille yarn are made by using the normal yarns of Chapters 50—55. Basically, they are
products of normal yarns.
Loop-wale Yarn
It is a tubular yarn made on a circular knitting machine. It is 1.5-2 mm wide when pressed flat.
It is used for making fringes and other textile accessories and for making fabrics on
conventional warp and weft looms. There is no information available in textile books about
this yarn and its manufacturing method.
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. deleted.
Of sisal or other textile fibres of the genus Agave. Binder or baler twine. Other.
560710 (-) Of polyethylene or polypropylene. Binder or baler twine. Other.
(560720) (-) Of other synthetic fibres. Other.
560721 (--) 236
560729 (--)
(560740) (-)
560741 (")
560749 (--)
560750 (-)
560790 (-)
Wadding, Felt and Non-wovens; Special Yarns; Twine, Cordage, Ropes and Cables and Articles
Thereof
Table 2.2 continued
The articles of this heading are the products of yarns of Chapters 50-55. A simple yarn can be
converted into a rope by repeated twisting and multiple folding. Chapters 50—55 cover only
basic yarns and threads. Section Note 3(A) makes distinction between single, multiple
(folded) or cabled yarns of Chapters 50-55, and twine, cordage, rope or cables of heading
5607. Table 2.2 in Unit II shows the classification of yarns, twine, cordage, rope and cables
depending upon yarn parameter, namely the decitex. Table 2.2 is repeated here again for easy
and ready reference.
Table 2.2. Classification of yarns, twine, cordage, rope and cables.

Type Characteristics determining Classification

classification
Yarns reinforced with In all cases. Heading
metal thread. 5607
Type Characteristics determining Classification
classification
Of metallised yarn. In all cases. Heading
Gimped yarn, other In all cases. Heading
than those of 5606
headings 5110 and
5605, chenille yarn
Braided textile yarn. (1) Tightly plaited and with a Heading
compact 5607
structure. Heading
Other (2)
(1) Oth
Measuring 20,000 decitex or 5808
Chapter 50
(-) Of silk or waste silk. less. Heading
(-) Of wool or other (2) In allMcases.i th 20 000 5607
Chapter 51
animal hair.
(-) Of flax or true (1) Polished or glazed Heading
hemp. (a) Measuring 1429 decitex or 5607 Chapter
more. 53 Chapter
(b) Measuring less than 1429 53 Heading
decitex. 5607
(2) Neither polished nor glazed
(a) Measuring 20,000
decitex or
less.
(-) Of coir. (1) Of one or two piles. Heading
(2) Of three or more piles. 5308
Heading
(-) Of paper. In all cases. Heading
(-) Of cotton or other (1) Measuring 20,000 decitex or Chapter 52 or
vegetable fibres. less. 53 Heading
(2) Measuring more than 20 000 5607
(-) Of man-made fibres (1) Measuring 10,000 decitex or Chapter 54 or
(including those yarns less. 55 Heading
of two or more (2) Measuring more than 10,000 5607
monofilaments of decitex.
Binder or Baler Twine
237
It is a twine used in binding and for other utility purposes and it is made of natural fibres such
as jute, sisal, etc., and high strength polypropylene yarns. It is a strong rope, round or flat,
used for binding and wrapping huge square or round bales, especially haystack bales from
huge industrial baling machines. Baler twine is sometimes given ultraviolet stabilisation
coating for use under harsh climatic conditions. It is packed in precision spools. They are
individually shrink-wrapped in polyethylene film for protection. They are normally unbleached,
but sometimes, may be coloured,

Fig. 9.20. Concept of braiding; four-strand braid construction.

coated or specially treated to make them rot-proof.

Fig. 9.21. Braided rope; hollow braid and diamond braid with cross-section.
Braided Rope Construction
A high strength rope is a combination of twisting, plying, multiple folding, plaiting and
braiding. Rope is constructed in two basic ways, laid or twisted (not plaited or braided) and
braided. It is different from twisting and plying. Braiding is neither interlocking nor knotting of
yarns or twines. Braiding of two twines is almost akin to plying or folding, but the plying is in
such a way that one twine is turned right and the other left over the other twine. The concept
of braiding is best understood with respect to long hair dressing among women folk. A
four-strand braid construction is shown in Fig. 9.20. Braiding not only tightens the loose hairs,
but also provides uniform shape.
238
Wadding, Felt and Non-wovens; Special Yarns; Twine, Cordage, Ropes and Cables and Articles
Thereof
There are various high tenacity braided ropes such as solid braids, hollow braids, diamond
braids (Fig. 9.21), etc.
Table 9.4 gives an idea about the various types of high strength braided ropes
Table 9.4. Types of braided ropes.

Characteristics Solid braid Hollow Double Diamond

rope braid rope braid rope rope

No. of twines or 9, 12 or 18 8, 12 or 16 16, 24 or 32 8 or 16

strands
Spliceable No Yes Yes No
Braided cords, ropes or cables of this heading are distinguished from the braided cords of
heading 5808 in Table 9.5.
Table 9.5. Braids of heading 5607 vis-a-vis Braids of heading 5808.

Braids of heading 5607 Braids of heading 5808

They are generally made of tougher They are generally made of smooth,
and coarser material. shiny, fine materials.

Fig. 9.22. Twisted four-twine rope; three-twine twisted rope construction.

They are used as high strength They are used for decorative
braided ropes in parasailing, purposes, e.g., in tassels,
mountain climbing etc trimmings furnishings etc
They have very tight compact They are very loosely braided.
structure
Twisted Rope Construction
In the laid construction, rope is twisted and plied, but it is different from normal double or
multiple (folded) yarns of Chapters 50-55 in terms of thickness, shape and size. Laid ropes
are general purpose ropes and are not used for heavy loads. Braided ropes are high tenacity
ropes used for all industrial heavy duty purposes.
In twisted rope construction, the basic unit is a twisted or multifold yarn which is further
twisted with other multiple or folded yarns to give a double (or more) plied twisted twine. This
double plied twisted twine is twisted with one or more double plied twisted twine to give a
rope, as shown in Fig 9.20. Heading 5607 specially includes:
(a) Twine, cordage, ropes and cables of paper yarn are classified here only if plaited or
reinforced with metal thread.
239
(b) Textile yarn reinforced with metal thread is always classified here and differs from
metallised yarn of heading 5605 in that the metal strand is usually thicker and' acts as a
reinforcing agent and not for ornamental purposes.
Heading 5607, however, excludes:
(a) Fancy cords as used by confectioners, florists and other ornamental designers, etc.
(heading 5605). These fancy cords have metallised threads for ornamental purposes only.
(b) Gimped yarn, chenille yarn and loop-wale yarn (heading 5606).
(c) Articles of yarns, etc. (heading 5609).
(d) Milanaise and similar cords and other gimped textile products (heading 5808). (Refer
heading 5808 for better understanding.)
(e) Cords, braids and the like, whether or not coated, impregnated or reinforced with metal, of
a kind used in industry as packing or lubricating materials (heading 5911).
(f) Scrap twine, cordage, ropes and cables (heading 6310).
(g) Abrasive coated twine, cord, etc. (heading 6805).
(h) Articles for gymnastics (heading 9506).
5608 KNOTTED NETTING OF TWINE, CORDAGE OR
ROPE; MADE UP FISHING NETS AND OTHER MADE UP NETS, OF TEXTILE
MATERIALS.
(560810) (-) Of man-made textile materials.

(a) Knotted netting of twine (subheading 560819 or 560890)

(b) Knotless netting of twine, cordage and rope (heading 5804)

« w \ \ U \ \ \ \ \ \\ \ \ \ w \ \ \ w,v ' • <- -v,w,
W u \\i' \ W-, - \ *■ \ \ ". -, ■ ^ • • - A \' - Vv - v- ■ • • . ' *
AIWWW^WWWWAWWVVVXWW.Y,
(c) Knotted netting of synthetic monofilament (heading 5804)
Fig. 9.23. Nettings, knotted and knotless.
240
Wadding, Felt and Non-wovens; Special Yarns; Twine, Cordage, Ropes and Cables and Articles
Thereof
560811 (- -) Made up fishing nets.
560819 (--) Other.
560890 (-) Other.
Knotted Nettings of Twine, Cordage and Rope
It is very important to appreciate the difference between 'netting' and 'net'. Nettings are net
fabrics in running length and nets are made ups, either by cutting the nettings to a particular
shape or by working on the yarn straight into a net without formation of net fabric. This
heading is vertically divided into two sub-groups:
- Knotted nettings of twine, cordage and rooes. Nettings are long roll of netting

Fig. 9.24. Common knotting methods.

twines. - Made up fishing nets and other made ups of any textile material.
Nettings can be knotted or knotless, as shown in Fig. 9.23. This heading covers only knotted
nettings. But it does not cover all types of knotted nettings. It covers only those nettings which
are made from twine (Fig. 9.23(a)), cordage and rope. Knotless nettings of twine are
classified under heading 5804. Knotted nettings of yarns (including monofilaments) are left
out from this heading and are classified under heading 5804 as net fabrics (Fig. 9.23(c)),
except those which find specific industrial or technical use (heading 5911).
Knotted nettings of this heading come in rolls. Size, weight and value of nettings depend on
mesh size. Mesh size is usually very big in knotted nettings. They find use in making sports
nettings and fish nettings. They are both hand-made and machine-made.
There are various methods of knotting twines and ropes. A few of them are shown in Fig. 9.22.
Nettings of this heading must be differentiated from the net fabrics of heading 5804. Table 9.6
highlights the difference between the two.
Table 9.6. Nettings of 5608 vis-a-vis net fabrics of 5804.

Knotted nettings of heading Net fabrics of heading 5804

5608
These are made from twine, These are made from filaments and
cordage or rope. yarns.
The nettings of this fabric are in the The nettings of this fabric are very
shape of big squares or rhombus small holes of different shapes and
and are used for other than apparel are like laces which are used for
They are very strong as they carry These are not very strong fabrics.
heavy loads.
These are knotted at cross points. These are normally not knotted at
cross points.

Made up Fishing Nets and Other Made up Nets

Fig. 9.25, Fisii landing net (heading 9507).
These are made from all textile materials. This includes spun yarn, filament yarn, monofilament,
cabled or folded yarn, twine, rope, cordages and pieces of netting. The made up nets of this
heading can be knotted or knotless. This enlarges the scope of this heading. Knotted net is
preferred over knotless net as knotted netting is easy to repair. Knotted netting will not unravel
easily. The individual strands of knotted netting are heavier than the knotless. Fishing nets are
made with knotted and knotless mesh or net fabrics.
The presence of handles, rings, weights, floats, cords or other accessories does not affect the
classification. However, made up nets covered more specifically by other headings shall not be
classified under this heading. The heading includes fishing nets, camouflage nets, theatrical
scenery nets, safety nets, net shopping bags and similar carrying nets (e.g., for tennis bails or
footballs), hammocks, balloon or air-ship nets, nets for protection against insects, etc.
The products of this heading remain here even if impregnated (e.g., to preserve them against
the weather, water).
Fish landing nets are specifically classified under heading 9507. Fish landing nets are different
from fishing nets. Fish landing net is used by the angler to aid tn landing a captured fish. It is
not primarily a fish catching net.
Fishing net, on the other hand, is a big net made up into a desired shape and size to capture
the fish tn the waters. A casting net is circular with a weighted periphery. Its size varies up to
about 4 m diameter. The net is thrown by hand in such a manner that it spreads out on the
water and sinks. Fish are caught as the net is hauled back after sometime. A seine is a large
fishing net that maybe arranged in a number of different ways. In purse seine fishing the net
hangs vertically in the water by attaching weights along the bottom edge.
In short, following must be kept in mind while opting for this heading:
1. Knotted nettings of twines, cordage or rope are covered under this heading, whereas
knotted nettings of filament yarns, monofilaments and plied yarns are classified under
heading 5804.
2. Made up nets of knotting nettings and knotless nettings arc covered under this heading. But
knotless nettings are not classified under this heading. Knotless net
Wadding. Felt and Non-wovens; Special Yarns; Twine, Cordage, Ropes and Cables and Articles
Thereof
Classification of Mosquito Net
Classification of mosquito net is somewhat tricky as it is specifically covered under heading
6304 as 'other furnishing article'. At the same time, HSN mentions nets for protection
against insects under heading 5608. The kinds of nets for protection against insects covered
under heading 5608 are the nets which are made from yarns and from cut pieces of net
fabrics or nettings. These net fabrics and nettings are tulle and other net fabrics of heading
5804. Heading 6307 covers mosquito nets which are made from pieces of normal woven
fabrics like muslin or gauze or warp-knitted open mesh fabrics.
fabrics can be woven, braided, knitted, tulle or net fabrics as explained under heading 5804,
Heading 5608 does not cover:
(a) Netting in the piece produced by crochet work (heading 6002-6(106).
(b) Hair nets (heading 6505).
(c) Sports nets (e.g., goal nets and tennis nets), fish landing nets and other nets of Chapter
95.
5609 ARTICLES OF YARN, STRIP OR THE LIKE OF
HEADING 5404 OR 5405, TWINE, CORDAGE, ROPE OR CABLES, NOT ELSEWHERE
SPECIFIED OR INCLUDED.
560900 (-) Articles of yarn, strip or the like of heading 5404 or 5405,
twine, cordage, rope or cables, not elsewhere specified or included.
This heading covers articles of yarn of Chapters 50-55 (but does not include fabrics and
other articles of yarns which are specifically classified in the respective chapters), articles of
monofilament or the strip or the like of heading 5404 or 5405, and also articles of twine,
cordage, rope or cables of heading 5607, other than those covered by a more specific
heading in the /IS. This is a residual heading and it should be used very carefully after
overruling a l l (previous or later) specific headings.
This heading includes yarns, cordage, rope, etc., cut to length and looped at one or both ends,
or fitted with tags, rings, hooks, etc., (e.g. shoe laces, clothes lines, towing ropes), ships'
fenders, unloading cushions, rope ladders, loading slings, dish cloths made of a bundle of
yarns folded in two and bound together at the folded end, etc.
Heading 5609 does not cover:
(a) Bridles, reins, halters, harness, etc. (heading 4201).
(b) Cords cut to length, with knots, loops, or metal or glass eyelets, of a kind used on jacquard
or other machines (heading 5911).
(c) Textile fabrics and articles made from such fabrics.
(d) Rope soles for sandals (heading 6406).
(e) Articles for gymnastics and other articles of Chapter 95.
243
UNIT X (CHAPTER 57)
Carpets and Other Textile Floor Coverings
Carpets were probably first made by nomadic tribes to cover the earthen walls and floors in
their tents. Initially used as wall hangings, these carpets became both functional and the
principal art-form of the countries of the Cast. Persia and Turkey created intricate and exotic
hand-crafted patterns and designs, which, in medieval times, were considered prime
possessions of war gains. Europe excelled in machine-made carpets.
Unit X corresponds to Chapter 57 of the Harmonised Commodity Description and Coding
System.
Chapter Notes
/. For the purposes of/his Chapter, the term 'carpets and other textile floor coverings' means
floor coverings in which textile materials serve as the exposed surface of the article when in
use and includes articles having the characteristics of textile floor coverings hut intended for
use for other purposes.
[The terms carpet and rug are used interchangeably. Rug generally means a textile floor
covering that is not fastened down and that does not extend over the entire floor. Carpet
usually refers to a floor covering that is installed and fastened down from wall to wall. The
carpets and other textile floor coverings of this Chapter have a very clear and identifiable look
and should not be confused or clubbed with the made up articles of Chapter 63 or any heading
of the HS. Chapter includes ail types of floor coverings such as
- Rugs
- Runner
- Druggets
- Durries
- Mat and matting
- Carpet tiles
The above products are made ups (i.e., made directly to size, hemmed, lined, fringed,
assembled, etc.), in the form of carpet squares, bedside rugs, hearthrugs, throws (small rugs)
or in the form of carpet tiles or in rolls (in length) for cutting and making up for installation in
rooms, corridors or stairs. Many of the products of this chapter are artistically and aesthetically
crafted items and are used as wall hangings or table-tops, but they still remain classifiable
under this chapter only. Runner is a type of rug in which the length is three to four times the
width, and the width should not exceed 3 V* feet. It is often used for hallways or stairways. If
it is over 314 feet wide then it is often called a gallery carpet or a long rug. Drugget is a non-pile
flat woven rug from India, The term is derived from the French word drogue, meaning a
'cheap article', actually referred to an inexpensive, coarse cloth of wool. Drugget can serve as
a cover for better carpets or as the sole floor covering, or
Carpets and Other Textile Floor Coverings
occasionally underneath better rugs. Durries are the cotton cousins of (he wool Kilims
(refer heading 5702). Durries originally were made in India. Tibet. Pakistan, Afghanistan
and Romania. Design motifs are similar to those used in Kilims, but the colours are light, pale
and soft. Their patterns are unique and reversible. Mat is a thick fiat pad used as a floor
covering. Matting comes in strips, generally not wider than 36 inches that could be seamed
together and bordered to create a rug. The floor coverings of this chapter are hand-made and
machine-made. Hand-made includes hand knotted, hand tufted and flat woven or double
sided rugs. Machine-made includes rugs made on Wilton and Axminster looms, and machine
tufted. The caipets can be braided or non-wovens, or a combination of many processes. Both
natural and manufactured fibres are used in carpeting. Natural fibres include wool and silk.
Cotton tends to crush and soil easily, so it is not used for carpeting. Manufactured fibres used
in carpeting include nylon, polypropylene and polyester. Ninety-nine percent of today's
carpet fibres are manufactured. Market share of nylon is 68% followed by 22%
polypropylene/olefin. Wool constitutes only 1% of the market share. Fibre performance in a
carpet depends on the construction of both yarn and carpet.] This Chapter does not cover
floor covering underlays.
[Chapter Note 2 excludes underlays from this chapter. Underlay is a layer of fabric placed
between the floor and the floor covering (Fig. 10.1). It provides protection from slipping by
preventing rugs and/or runners from moving once they have been put in place. It also
protects flooring from wear, and will not damage any surface. But, it is a separate layer not
attached to carpet and is classified according to its constituent material. Underlay should be
cut to size approximately 5 cm, smaller than the rug or runner. Underlay is classified
according to its construction in Chapters 50-56 or as made up in Chapter 63, as the case
may be. It can be woven, non-woven or even foam padding.

Fig. 10.1. Underlay.

The fluffy underlay cushions rugs to prevent fibre damage and allows continuous airflow to
prevent unwanted moisture and mildew buildup.]
This Chapter, however, excludes linoleum and other floor coverings of a kind classified
exclusively under heading 5904. Linoleum base is a thick textile canvas or jute fabric and
the surface of this textile base is coated with a compact
245
paste composed of oxidised linseed oil, resins, gums and fillers. Tt looks like vinyl flooring but
is very different in terms of construction and properties (refer subheading 590410).
Table 10.1. Carpets vis-a-vis Linoleum.

Carpets and floor coverings Linoleum of (heading 5904)

(Chapter 57)
In carpets, the outer exposed In linoleum, the back base fabric is
surface is made of textile fibres. made of textile fibres (mainly jute).
It looks like vinyl flooring.
The top surface of knotted and pile The top surface is flat like plastic but
carpets is fibrous. is spongy like cork (Fig. 10.2).
(Refer heading 5904.)
Caipets may or may not require Linoleum does not require an
underlay underlay

I
m

5701
570110 570190

10.2. Linoleum vis-a-vis

rug.
CARPETS AND OTHER TEXTILE FLOOR COVERINGS,
KNOTTED, WHETHER OR NOT MADE UP
(-) Of wool or line animal hair. (-) Of other textile
materials.
Knotted Carpets
This heading covers knotted carpets. Knotting is done by hand and machine. Hand
knotted carpets are, however, more popular because of their intricate designs and

horizonal knotting across warp sheet

vertical warp sheet
(a) Vertical loom. (b) Working on v
Fig. 10.3. Knotted rug
making on vertical loom.

246
Carpets and Other Textile Floor Coverings
patterns. Hand knotting is an art. Knotting is done around a vertical taut warp (Figs. 10.3(a)
and 10.3(b)).
Pile threads are knotted or twisted around in a complete turn round at least one warp. These
pile threads are in addition to weft tlu-eads that are inserted in between the pile threads to keep
the knotted piles in place (Fig. 10.4).
pile wjr ww wjr wjf bt
knotted wjf VJ II Wjf ftb <TT& ftk <Tffc base
thread warp
thin weft threads
thread

C-OJ vy vu ■■■

Fig. 10.4. Ghiurdes or Turkish Knots; 247

symmetrical knots.

Fig. 10.5. Antique Ghiordes rug.

Custom Classification of Textiles and Textile Articles Under 1IHN
! land knotting is done with different types of knots, The knots derive their names from the
regions where they originated. A few of !he most common carpel knots are explained below.
However, the six-digit classification remains the same, irrespective of the knot type.
Ghiordes or Turkish Knot
Gordcs, Ghiordes, is in Northwest Turkey. In this knot, the pile thread is placed over two
adjacent warp threads and the two ends of the pile thread are brought back between these two
warp threads as shown in Fig. 10.4.
The knotting yarn (black) passes in between two adjacent vertical warps (gray) yarns
forming a loop on both the warps separately as shown above. The distribution of the knotted
yarn over two warps is absolutely even; that is why it is also known as symmetrical knot.
They are inherently more secure. In knot-making terminology, this is a 'clove hitch1.
Symmetrical knots are typical in Turkish (Fig. 10.5) and Caucasian rugs, but they also appear in
some Turkmen rugs, some North African weavings, and a good many Persian village rugs.
Persian or Senna(h) knot
Senna is in Northwest Persia (now Iran). In the Persian knot, the wool thread forms a single
turn about the warp thread (Fig. 10.6). One end comes out over this thread and the other over
the next warp thread.
pile knotted
thread *
thin wefl ^*-^
thread ^-—^

Fig. 10,6. Sennii(h) or Persian knots; asymmetrical knots.

Persian knots are also known as asymmetrical knots as the distribution is
skewed either to the left or to the right. These can be closely packed and
superfine floral designs come out with sharper details. The dense
production of this type are, some-
248
Carpets and Other Textile Moor Coverings
times, referred to as depressed warps. Asymmetrical knots predominate in Iranian, Central
Asian, Indian and Chinese production.
It is not very easy to distinguish between a Turkish knot caipet and Persian knot carpet. It
should not be construed that carpets made in Turkey are from Turkish knot and the carpets
made in Persia are from Persian knot. The Savonnerie is a fine, soft, Ghiordes-knotted pile rug
from fiance. Motifs in the Savonnerie rugs are often carved, making the motif stand out in
relief. There are experts in this field. Because of the exotic and antique value of these carpets,
the carpel connoisseurs usually take the services of these experts. Fortunately, the
Harmonised Classification for knotted carpets is not based upon the type of knot.
Persian and Turkish Knots on Four Warps
Persian double is known as Jufti Knot. 'Persian double1 is basically Persian knot but instead of
two warps it repeats at four warps. Similarly, there is a Turkish double which repeats at four
warps, as shown in Fig. 10.7. This knot is quicker to work, but does not create a rug with the
same structural integrity and is often considered inferior.

Fig. 10.7. (a) Jufti knot (Persian double), (b) Turkish double.
Tibetan Knot
The Tibetan weaving technique is unique. Unlike other weaving traditions, the knots in a
Tibetan rug are usually tied over a rod. When a row of knots is completed, the pile is cut and
the rod is slipped out, leaving an overall flat surface (Fig. 10.8J. Tibetan tugs (Fig. 10.9) are
normally produced with 60, 80 or 100 knots per square inch. The more intricate designs will
require fine weaves, but the rug will also be thinner than the average 60-knot rug.

Fig. 10.8. Tibetan knot. (Source: www.hanaleibaydesigns.com)

Single Warp Knot (Spanish Knot)
In this knot, each pile thread is twisted or knotted onto one warp thread (Fig. 10.10). This knot
is tied in several different ways and drawn in various ways. Other most common versions are
shown in Fig. 10.10.
249
Fig. 10.9. Traditional Tibetan rug with dragon motif. (Source: www.2.bremen.de/info/Nepal)

Fig. 10.10. Single warp knot or Spanish knot; other variations.

Knotted carpets of wool are classified under subheading 57010 as all the exotic hand-made
carpets are made of wool. Silk is usually employed to make vcty finely knotted carpets.
Although silk is expensive, it has the advantage of not attracting moths. Most of the knotted
rug carpets are made on vertical loom and are, therefore, of a limited size. The base warp yarn
in woollen carpets is generally of cotton, hemp and jute. Carpets of this heading are used
mainly as floor covering, but some exotic designed carpets are used as wall-hangings. Carpets
are also made on mechanical looms. The machine-made knotted carpets are more even in
texture and more dimension-ally stable. Hand-made knotted carpet, as shown in Fig. 10.4, is not
exactly rectangular. Machine-made knotted carpets lack depth and variety and variations.

Fig. 10.11. Knot counting through backside of the carpet. (Source: www.grutman.com)
250
Carpels and Other Textile Fluor Coverings
The quality and value of the carpet depends upon the type of knot, knot density and
workmanship. The number of knots per square inch determines the density of weave. In very
fine woven rugs, the design is as clear on the back its on the front. Knotted carpels are
distinguished from other carpets on the basis of backside pattern. Backside will show the loop
side of the pile, as shown in Fig. 10.11. iland-knotted carpets are also known as "Oriental
Rugs'.
The heading excludes
(a) Loop pile carpets of heading 5702. In loop pile carpets, pile threads are simply looped
around the warp threads without making a turn round them.
5702 CARPETS AND OTHER TEXT[LE FLOOR COV-
ERINGS, WOVEN, NOT TUFTED OR FLOCKED, WHETHER OR NOT MADE UP,
INCLUDING 'KELEM VSCHUMACKS,'KARAMANIE' AND SIMILAR HAND-WOVEN
RUGS.
570210 (-) 'Kelem', 'Schumacks\ 'Karamanie* and similar hand-woven
rugs.
570220 (-) Floor coverings of coconut fibres (coir).
(570230) (-) Other, of pile construction, not made up.
0 (- -) Of wool or fine animal hair.
1 (- -) Of man-made textile material. 570239 (--) Of other textile materials.
(570240) (-) Other of pile construction, made up.

0 (- -) Of wool or fine animal hair.

1 (--) Of man-made textile materials. 570349 (- -) Of other textile materials.
570250 (-) Other, not of pile construction, not made up.
(570290) (-) Other, not of pile construction, made up.
0 (- -) Of wool or fine animal hair.
1 (- -)Of man-made textile materials. 570299 (--) Of other textile materials.
Woven Carpets
Carpets of this heading are woven (flat) and specially woven (pile or cut-pile). The concept of
weaving is explained in detail in Chapters 50-55. Specially woven fabrics arc covered in
Chapter 58. If a fabric, whether or not made up, is specifically intended for floor covering, it
has to be classified under this heading only. For technical meaning of'made up', refer Section
Note 7 to Section XL
This heading excludes tufted and flocked carpets. Tufted carpets are classified in heading
5703 and flocked carpets are classified in the residua! heading 5705. Concept of tufting and
flocking are explained in their respective headings.
Kelem, Schumacks and Karamanie and Similar Hand-Woven Rugs
'Kelem1, 'Schumacks', 'Karamanie' and similar hand-woven nigs (subheading 570210) are
made by flat weaving technique. In this technique, the warp is completely covered with the
weft yarn.
251
Kilim or Kelem is a flat, hand-woven rug made through household production by women in
nomadic tribes and rural areas in Asia, Central Europe and northern Africa. Depending on the
country of origin, it may also be called Kelem, Khilim. Kelim, Gelim, Karamanic, Palas or
Hanbel. Usually, the warp (the length of the rug) is made of wool, and the weft (the width of
the rug) of wool or cotton. In this pattern, the weft (crosswise) thread passes over the warp
(lengthwise) yarn like plain (I up/1 down) weave, but the weft does not go edge to edge across
the complete width of the carpet, it stops and returns back to the same end as per the
requirement of design, as shown in Fig. 10.12. Sometimes, a Kilim may consist of two or more
segments sewn together, with the stitching concealed within the design.
Fig. 10.12. Kilim/Kelem rug with rectilinear design.
Kilim's one short side often contains a fringe, while the other short side has a woven edge. A
border pattern often appears on the longer sides of the rug (Fig. 10.13). (International Trade
Forum, Issue 4/1999.)

weft yarns almost

completely Covering
warp

Kelem or Kilim or Gelim carpets have only rectilinear images. Floral motifs and religious motifs
are normally not found on floor coverings. Front and back of a Kelem show almost the same
design. Indian Durries are similar to Kilims except that they are made of cotton.
252
Carpets and Other Textile Floor Coverings
The Schumack or Soumak, however, is different. The Soumak is woven on a warp and weft
framework and is sewn flat in a type of chain-stitch and with a needle, while the strands of the
wool follow the reverse. Loose threads on the back are common to a Soumak carpet (Fig. 10.14).
lentnh border designs

/AA,^Wr ^ ^
zs s

-:-:-:fr*
r^
fringes in Kilim -*-one side
other side close in weave

lengthwis J- design
e along
edges edti.es
closed

Fig. 10.13. Kilim's side construction.

Fig. 10.14. Soumak rug with back and front. (Source:

www.antiqueorientalcarpets.com)
Soumak carpets are also knotted carpets, but the knots are in the form of a
chain stitch and continuous and the knots are not sheared or cut to show up
fibrous surface on the face of the carpet (as is done in knotted caipcts of
heading 5701). A Soumak carpet, even though the designs are not exactly
floral, are more fine and intricate rectilinear designs Uian of Kilim. The
following Soumak is the Lorhabi Soumak (Fig. 10.15), coming from the
north-central region of Afghanistan.

253

Fig. 10.15. Schumack/Soumak; flat woven knotted rug with a

Knotted Carpets of 5701 vs. Soumak Flat Woven Knotted
Carpets 5702
i
Soumak arc neither exactly knotted carpets, nor exactly woven, the knotted carpets j of
heading 5701 arc made of a scries of individual knots with the two ends of each knot
protruding out on the front face of the carpet to impart fluffy effect (Fig 10.16(a)). But, in the case
of Soumak carpets, the knotting runs in a chain (Fig. 10.16(b)) and is never sheared on the top.
Soumak carpets, therefore, are fiat carpets like Kilims or . Durries.
Back side of K.ilim and Soumak carpets is very different from that ot knotted, tufted or pile
caqicts. In the case of knotted carpets, the back side shows the loop, whereas in Kilims and
Soumaks, the back side is almost a replica of the front side.

Subheading 570210 covers only hand-woven rugs (whether flat or pile). In the case of
machine-made woven rugs, the mgs can be either fiat woven or pile woven. They can be in
miming length (i.e., not made up) or in a specific pre-dctcrmined size (i.e., made up). There are
many flat woven carpets with little or minor variations in construction. Each country has some
specific names usually associated with the place of origin or place of manufacturing.
Aubussons, a French rug is flat woven but with extremely stylish and intricate motifs. Cotton
mgs made from very coarse yarn of count less than 5 are generally hand-woven where the
warp is comparatively fine yarn and weft is coarse yarn.
Coir Floor Coverings (Woven - Flat and Pile) - Whether or not Made up (Subheading 570220)
Coconut (coir) fibres of heading 5305 are mainly used for carpeting and there is specific
subheading 570220 for coir floor coverings. They are extremely good for rough and tough
mgs. Coir mattings cut to specified length are marketed as coir mgs. They can be in natural or
coloured shades. They are woven in different weave patterns.
Coir mourzouks are woven on special cross-weaving loom. Warp is completely concealed by
the weft, and weft shows up the surface appearance, pattern and design. On completion of
weaving, the ends of the warp are drawn into the fabric to give a strong and straight edged
finish. This type of weaving enables the production of intricate geometrical and floral designs.
These are particularly suitable, where heavy and durable floor covering is required. Pile
carpets arc also made in coir and other natural fibres.
254
Carpels and Other Textile Kioor Coverings
Coir pile mattings are made of a special thin yarn and the base warp is of jute. Jute imparts
flexibility to the matting. In coir mats where some other fibre or material is used, the
classification should be decided by the material which provides essential character to the
product. Artificial cricket pitch of coir is a fine example of coir matting. Coir door mats are very
common in Asian countries.

(a) Herringbone coir matting. (b) Loop coir mat.

Fig. 10,17. Coir mats and mattings (woven). (Source:
www.coir-india.c»m;,www.coirboaid.nic.in)
Floor Coverings of Pile Construction - Whether Pile or Cut-Pile Whether or Not Made Up
subheadings (570230 and 570240)
Hand-woven rugs are exclusively classified under subheading 570210. Subheadings
(570230) and (570240) cover machine-made floor coverings. But, under these
subheadings they must be ofpile construction, i.e., the surface of these floor coverings must
have protruding fibres. The surface pile should not be on account of knots (as in the case of
floor coverings of heading 5701). It should be on account of special weaving mechanism in
which additional yarns are inserted during the weaving, apart from regular warp and weft
yarn. Floor coverings of this heading include:
1. Velvet Carpets, The technology of making velvet carpet is the same as of making velvet
fabric (i.e., specially woven loop pile fabric of heading 5801). The velvet loom is the least
complex of the specialized looms.
It is generally used for making solid-coloured carpets. The height of the wire determines the
height of the loop. If cut pile is desired, knives are attached at the ends of the wires. They cut
the loops when the wires are automatically withdrawn (Fig. 10.18). Velvet woven carpet should
be distinguished from velvet feel carpets.

CI)T PILE "s

WIRES

II 1,1 .ISSKLj 255

YARN
Fig. 10.18. Velvet carpet
construction.
Velvet caipets do not have elaborate base like other pile carpets such as Wilton or Axminster.
2. Wilton Rugs/Carpets. Wilton carpets (Fig, 10.20) are machine-made woven pile carpets.
Hand-made carpets are associated with Asia and machine-made carpets are associated widi
Europe. The name 'Wilton' comes from the town of the same name in England. Looms such as
plain (single-frame Wilton) and Jacquard (multi-frame Wilton) are used to produce a variety
ofWilton carpet constructions.

BACKING YARNS CROSSWISE BINDING

(WARP) (WEFT)
256

Fig. 10.19, Wilton carpet construction.

In Wilton technique, pile is created onto the surface of a base fabric. Pile
can be uncut or cut. The yarns are buried in the nig to add more body
and resilience. The pile is formed over wires. Multilevel patterns may be
created by using serrated wires (Fig. 10.19). It is also produced on
face-to-facc loom, as shown in Fig. 11.3 under heading 5801, The back
side ofWilton differs from Axminster as the yarns are buried in the
surface of the carpet (Fig. 10.22).

Fig. 10.20. A Wilton sJair-earpel-runner. (Source:

www.stair-carpet-riinners.online.com)
Carpets and Olher Textile Floor Coverings
3. Axminster Rugs/Carpets. Name comes from the town of Axminster, England. It is woven on
two types of looms - the Spool Axminster loom and the Gripper Axminster loom. Both were
developed from the original jacquard loom technology of the 19th century. These looms
operate electronically. During this process, the yarn is cut to a pre-determincd length
(according to the selected pile height) and woven simultaneously on the same loom with jute
or synthetic backing (Fig. 10.21). In an Axminster gripper weave, cut tufts of yarn are inserted
at the point of weaving by means of grippcrs. For each tuft to be inserted along the width of
the carpet there is a corresponding metal gripper which rises from the bed of the loom to grip
the appropriate coloured end of yarn from the vertical yarn carrier. A knife blade slices the tuft
to the correct length, the gripper then returns to the bed of the loom and places the tuft in the
appropriate position; the weft shots of the backing yarns then bind it into place.

STUFFER WARP WEFT

YARN YARN SHOT

fig. 10.21. Axminster carpet construction.

A beater bar pushes each row of tufts and weft shots tightly against one another to form the
carpet. The 'beat-up' (rows) can vary from as low as 5 to 14 rows per inch, or even higher if
required. Different coloured ends of yarn (according to design) can be selected from the yarn
carrier, which is raised or lowered by means of a jacquard (punched card) mechanism. Many
different colours can be used in this weaving method. More modern looms have electronic
jacquards which enable them to produce very complicated designs with almost infinite pattern
repeats Designs are created by the use of different yarn colours in specific places during the
weaving process. Most Axminster carpets are manufactured using 80% wool /20% nylon fibres;
however, both 100% wool and 100% nylon are also suitable.
Velvet vis-a-vis Wilton vis-a-vis Axminster
Table 10.2 summarises the comparative properties of the above-mentioned three main types of
woven pile carpets.
257
Table 10.2 -Velvet vis-a-vis Wilton vis-a.-vis Axminster

Velvet Wilton Axminster

Easier to make Complex mechanism Relatively less complex

mechanism
Normally of one colour Multi-colours - upto six Available in
or more multi-colours
Durable, but base is Very durable. Durable.
weak and thin.
Flexible. Not flexible. Flexibility is better.
No design is visible on Back side design is Back side design is
back side. visible , though with not visible with better and
defined edges. clear edges (Fig.
10 22)
Velvet and willon arc Relatively hard to bend Easily identifiable as it
not easy to distinguish lengthwise. can roll lengthwise.
if both are in solid
colo s
Used in public places. Used in public places, Used in drawing rooms
areas of low to medium areas of high traffic. as it is the only
traffic. Velvet pile or machine-made carpel
cut-pile doe not stay which can match the
straight in high traffic oriental carpels in
258 d i

(a) Front and back of Wilton carpet.

Catpgis and Oth«r Tex Li It; Floor Coverings
BSSH^15^HSI5^I

(b) Front and bsu-k of Axminsrer carpet, Fig. 10.22. Front and back of Wilton and
Axminster carpet.
Chenille Floor Coverings. Chenille yarn is a pile yarn as explained under heading 5606.
Traditional weaving is interlacement of warp and weft. However, in specially designed weaving
machines, an additional chenille yarn, either in weft or warp, is inserted to produce floor
coverings with pile construction. Chenille carpets (Fig. 10.23) are lightweight pile
constructions.
msm

Fig 10.23 Chenille flooring (Source: www.rugsandfloors.com)

Terry Toweling or Similar Bath Mats. Terry toweling balh mats (Fig. 10.24) are made on
special looms and are classified under subheading (570240). Terry toweling mats are also
loop-pile mats. They should not be confused with velvet rugs or mats as in velvet and other
loop-pile rugs; there the base is stiff and hard due to the presence of a stuffier yarn. In
terry-toweling rugs, the loops are retained as such and are not sheared.
259
 ' - ■1

^r

#■

ijggBt M
o-
Fig. 10.24. Terry toweling bath mat.
6. Door Mats and Matting (Surface Woven Pile). These are basically very rigid woven rugs with
or without latex backing. They are usually made from natural fibres such as jute, sisal, etc. Coir
doormats are classified under the specific subheading 570220. Now a days, synthetic door
mats are also being made. Only woven (pile) mats are covered under subheading (570240).
There are many variations within loop-pile carpets. Ladakh carpets, Berber carpets, Shaggy
carpets, etc., are uncut/cut loop-pile woven carpets classified under this heading only.
Floor coverings, flat machine woven (Other than hand-woven, of coir and of pile construction)
under subheadings (570250) and (570290):
Apart from the exotic hand-made woven rugs, floor coverings arc also made on machines.
They are distinguished from the normal fabrics of Chapters 50-55 on the basis of the ir
functional use. They must be heavy and strong and should be principally intended for flooring.
These include Kidderminster or the so called 'Belgian' carpets. Kidderminster
Carpets are reversible flat machine woven carpets. This form of carpeting has no pile and the
pattern is shown in opposing colours on both faces (Fig. 10.25). In North America, these
carpets are commonly called Ingrain Carpet.
5703
57031
0
57032
0

Fig. 10.25. Ingrain carpet. (Source: www.burrows.com)

CARPETS AND OTHER TEXTILE FLOOR COVERINGS,
TUFTED, WHETHER OR NOT MADE UP.
(-) Of wool or fine animal hair. (-) Of nylon or other
poly amides.
260
Carpets and Other Textile Floor Coverings
570330 (-) Of other man-made textile materials.
570390 (-) Of other textile materials.
Tufted Carpets
Hand-knotted rugs were becoming more expensive due to low supply and more demand. An
alternative mechanism of manufacturing carpels came into being - tufting. Tufting is a
derivative of embroideiy. In fact, tufting originated from the cmbroideiy of thick chenille
fabrics. In hand tufting, designs are drawn onto a backing material and the tufts of wool (or
other yarn) are pushed through the backing with a simple hand tool known as tufting gun (Fig.
10.26). When all the pile has been 'tufted' the backing material is covered with a latex solution
and a 'secondary' backing is put on as shown in Fig. 10.26. This results in a strong rug
construction. The finished rug is very similar to a hand-knotted version. The height of the pile
is determined by how much yarn is cut off, and how far the initial loop was pushed up.
Hand-tufted has now taken over a large part of the hand-knotted market, particularly in the
medium quality area of wool pile rugs.

Fig. 10.26. Tufting gun and tufted cut pile carpet.

Hand tufting and machine tufting is based on the same principle. In hand tufting, the tufting
gun is held in hand and is pushed through the primary backing. In machine tufting, the primary
backing passes through a multi-needled machine. More than 95 % of the primary backings for
tufted carpet are rhade of polypropylene/olefin (woven and non-woven); occasionally jute and
spun-bonded polyester primary backing are used. Polyester is intended primarily for use on
fine-gauge carpets. Secondary backings for tufted carpets usually are jute (nearly 20%),
polypropylene/olefin (about 75%) or foam (about 5%). Tufted yarns are wool, acrylic, polyarnide
and polypropylene. Tulled carpets are used extensively for residential areas.
Difference Between Woven Loop Pile (Heading 5702) and Tufted Loop Pile (Heading 5703)
Rugs/Carpets
Figure 10.27 explains the difference, in woven pile, the pile is a surface phenomenon, whereas
in tufted pile, the base fabric is pierced through in and out lo create loops. This makes the
distinction between a loop pile (woven) carpet and tufted loop pile carpet easier. Tuflecl loop
pile will always have a secondary backing to hide the tufted back-stitches. The secondary
backing strengthens the fabric and
261
provides requisite weight to the iloor covering. Tufted loop pile carpets can only be :
distinguished with other type of loop pile carpets from the back side. From face or ■ fron t,
they are almost identical. But, it requires expertise and experience to distln-1 guish between a
tufted pile and woven pile on visual examination especially when , both have secondary
backing.

(a) Loop pile surface. ' (b) Cut-loop pile surface.

(c) Woven loop pile (il) Cut woven loop

structure. pile surface.

(e) Tatted loop pile structure. (f) Cut tufted loop pile.
Fig. 10.27. Woven pile vis-A-vis tufted pile construction.
There are various permutations and combinations within a tufted loop pdc. A few of them arc
shown in Fig. 10.28. Loops may be even, uneven, cut, uncut, etc., Lulled carpets unlike knotted
carpets of heading 5701 and woven carpels of heading 5702 come with very large motifs,
which can be floral or geometric or a piece of modern art, as shown in Fig. 10.29. These are
distinguished from tapestry and tufted fabrics of heading 5805 as these arc primarily meant for
flooring.
Carpets HIKI Oilier Textile floor Coverings

Fig. 10.28. Tufted loop pile variations.

5704 Fig. 10.29. Tufted multi-coloured rug. (Source:

57041 Contemporary Rugs)
0 CARPETS AND OTHER TEXTILE FLOOR COV-
57049 ERINGS, OF FELT, NOT TUFTED OR FLOCKED,
0 WHKTHRR OR NOT MADE UP
Tiles, having a maximum surface area of 0.3 m2.
Other.
Felt and Non-woven Carpets
Felt and non-wovens are used as carpets. Kashmiri naiwda is a non-woven felt nig with
colourful thread work (Fig. 10.30).
Needle punched construction is an assembly of fibre webs compacted and interlocked. using
barbed felting needles. Technology enables needle punched carpet to be printed, flocked and
embossed. Different textural effects, such as corduroy, can he attained by mixing fibre deniers
and angling the needle in various ways (Fig. 10.31).
263
A coating of weather-resistant latex or similar material is applied to the back. This process,
relatively low-cost, is used mainly for indoor outdoor carpets, artificial grass surfaces and
some carpet tiles.

Kig. 10.30. Kashmiri namda; a felt non-woven embroidered flooring.

Fig. 10.31. Needle-punched non-woven carpets; facing side.

Non-woven carpet tiles (Fig. 10.32) arc manufactured from polypropylene (PP), polyester,
polyarnide fibres with jute backing and latex coating at the bottom. Most of the PP carpets are
anti-bacterial and anti-fungal, ideal for all indoor and outdoor spoiling surfaces. Popular
applications include cricket pitches and mini golf courses. They provide ultimate anti-slip
solution for slippery and wet environments.

Fig. 10.32. Non-woven carpet tiles.

Carpet Tiles
Subheading 570410 covers non-woven tiles, including needle-punch, having an area not
exceeding 0.3mJ. Tiles are nomially of bonded carpet. Bonded carpet could be a woven pile,
tufted, ornonwoven. Bonded caipet means that the base should be bonded
264
Carpels and Other Textile Kloor Cover in gs
with a secondary backing of latex or foam. Woven flat or pile or cut pile carpet tiles are
classifiable under heading 5702. Tufted carpel squares which are most common as they
come with secondary hacking, are classified under heading 570.V They are machine tufted
with high strength, high perfOrraanee polypropylene fibres. They are u.sed in corporate offices
and shopping centres, and in exhibition halls, carpel I tics are being used. Carpet tiles arc heat
and sound insulated and therefore in theatres they are preferred, Non-woven tiles arc gaining
popularity. They are used outdoors.
Their main advantage is that one can replace a damaged or worn area without having to
replace the whole carpet, files from underneath furniture, for example, can be swapped with
those in high-traffic area to even out wear. They also allow easy access to under-floor wiring
or plumbing. The pile is not as dense as that in rolled carpel, but it can serve well in both high
and low traffic areas.
Carpet tile (or 'carpet squares') normally comes in sizes - 12 * 12 inches, 18 * 18 inches and
even 24 x 24 inches. Varying thicknesses and patterns are available, as well as hundreds of
different colours. They can be purchased either dry-backed or self-sticking. The dry-backed
version needs a special adhesive or, for less permanent jobs, double-faced tape. These can go
over almost any surface, as long as it is clean and dry.
5705 OTHER CARPETS AND OTHER TEXTILE FLOOR
COVERINGS, WHETHER OR NOT MADE UP
570500 (-) Other carpets and other textile floor coverings, whether or not
made up
Before considering this heading, first four headings should be ruled out.
Heading 5701 Knotted carpets (except Schumack or Soumak knotted carpets of
subheading 57021000).
Heading 5702 - All type of woven carpets and tiles (plain woven, flat woven and loop pile
woven, cut or uncut).
Heading 5703 - Tufted carpels and tiles (loop pile, cur or uncut).
Heading 5704 - Non-woven carpets and tiles.
Thus, knitted or crocheted, braided, flocked, bonded carpets are not covered in the previous
headings.
Braided Rugs/Carpets/Mats
Braided rugs are constructed of heavy yarn of wool or other material. They may be square,
round, rectangular or ovai (Fig. 10.33). Several individual lengths of braid or a continuous
braid may be stitched or laced together into the desired shape. Braids range from three to
seven or more strands. The flatter (he braid, the more quickly the rug wears out.
Knit and flocked carpets represent a very small percentage of the total carpet production.
Knit carpet is made by a process similar to hand knitting. A coat of lalex and secondary backing
material is applied to the fabric back to provide dimensional stability and strength.
flocked carpet resembles velour. Flocked carpels are resilient and crush-resistant. A
secondary backing material usually is applied tu this structure, adding body and dimensional
stability. A few flocked carpets are made for bedrooms and bathrooms, but majority is used in
vehicles: ears, planes and buses.
Guidelines for Classification for Chapter 57
1. The textile fabric or article, whether it is woven, non-woven, knitted or crocheted, should be
principally intended for floor covering
Fig. 10.33. Braided floor mats.

2. In many carpets, the base latex is heavier than the rest of Lhe ingredients. Face or front side
of the floor covering decides the classification.
3. Floor covering does not include wall tapestries and (able mats. Wall tapestries generally have
only one repeat of design and they contain mythological images which are not used in floor
coverings.
4. Quilting should not be confused with tufting.
5. Vinyl flooring is a non-textile plastic product (Chapter .19).
6. Hand knotted and hand tufted carpets generally do not have very regular dimensions (Fig.
10.6), but they are more intricate in design. Machine carpets have straighter dimensions.
7. All tufted textile fabrics are covered under subheading 580230 except carpets and other
floor coverings.
b\ Braiding should not be confused with plaiting. In plaiting, the strips are used, whereas in
hraiding yarns, twines are used. Plaited materials shall be classified under Chapter 46.
Rugmark
Countries in international trade of carpets are aware of their social responsibilities. The use of
child labour is rampant in carpet industry. The carpets with Rugmark label guarantee that the
carpet is not produced child labour. Almost every European country insists for Rugmark as a
pre-condition of import.
Rugmark Foundation WHS regisl ered in India by ;i consortium comprising the following
business associations and human rights organisations - the Carpet Manufacturers' Association
Without Child Labour, the Indo-German Export Promotion Council, UN1CEF India and the
South Asian Coalition on Children in
Carpets ;tnd Oilier Textile Hoor Coverings
Servitude. Exporters wishing to use the Rugmark have to register their looms with the
Foundation and they will be checked by inspectors.
The conditions for use of the Rugmark are that the exporters undertake:
• Not use child labour in any area of production; and
To pay all workers at least the minimum wage as set by Indian law.
It also requires regular school attendance by children working at home on family looms. The
exporter will then be given the right to put a label on their carpets, which : will carry a code
enabling purchasers to cheek each carpet with die Foundation. Spot checks will be earned out
on all looms registered with the Foundation to ensure they continue to operate without illegal
child labour. To date, more than 100 manufacturers in India and a few suppliers in Nepal have
applied for registration. The South Asian Coalition on Child Servitude, a coalition of more than
50 groups from India, Pakistan, Nepal, Bangladesh and Sri Lanka, has been campaigning for
increased consumer awareness in (he USA, Canada, the UK, liuropc, South Africa, Australia and
New Zealand, and for belter regulation of the industry in their own countries.
267
UNIT XI (CHAPTER 58)
Special Woven Fabrics; Tufted Textile Fabrics; Lace; Tapestries; Trimmings;
Embroidery
This chapter is a tribute to man's innovativeness and creativity. A United States Government
brochure states:
v
Fancy lace is the aristocrat among textile fabrics: no class of textile fabric is so delicate and so
difficult to make,..is more a creation of art... novelty and beauty of its design'
AF Encyclopedia of Textiles
Unil XI corresponds to Chapter 58 of llic Harmonized Commodity Description and Coding
System.
Chapter Notes
/. Tim Chapter does not apply to textile fabrics referred to in Note 1 to Chapter 59,
impregnated, coated, covered or laminated, or to other goods of Chapter 59. [Note I to
Chapter 59 reads:
'Except where the context otherwise requires, for the purpose of this Chapter the expression
"textile fabrics " applies only to the woven fabrics of Chapter 50-55 and headings 5803
unci 5806 and the braids and ornamental trimmings in the piece of heading 5808 and the
knitted or crocheted fabrics of headings 6002-6006'.
It means that impregnated, coaled, covered or laminated textiles and textile articles of
headings 5803 (gauze or leno fabrics), 5806 (narrow wovens) and 5808 (braids and
ornamental trimmings, in the piece) can only be classified in Chapter 59.
It also means thai textiles and textile articles of headings 5801, 5802, 5804, 5805, 5807,
5809, 5810 and 5811 can be impregnated, coated, covered or laminated too. Goods of these
headings should, however, retain their essential character in terms of Interpretative Rule
2(b).]
2, Heading 5801 also includes woven weft pile fabrics, which have not yet had the
floats cut, at which stage they have no pile standing up.
[In weft pile fabrics, the floats are not cut at the time of weaving. Weft pile fabrics, actually come
into existence only after floats are cut and when these stand up to form a pile. As per this
Chapter Note, weft pile fabrics without pile cut are also pile fabrics for the purpose of
classification. Float means 'skip' of the yarn (either warp or weft) without going up or down in
a weave, as shown in Figs, 11.4 and 11.6.]
3. For the purposes of heading 5803, gauze 'means a fabric with a warp composed
wholly or in part, of standing or ground threads and crossing or doup threads
which cross the standing or ground threads making a half turn, a complete turn
or more to form loops through which weft threads pass.
[The purpose of defining the construction of gauze of heading 5803 is to distinguish it from
normal woven gauze fabrics of Chapters 50-55. Gauze fabric of this heading is woven on a
special loom leno loom,
Special Woven Fabrics; Tufted Textile Fabrics: l JK-C; Tapestries; Trimmings; Embroidery
and the yarn arrangement as described above is known as le.nos weave (Fig. 11.13)]
4. Heading 5804 does not apply to knotted net fabrics of twine, cordage or rope, of
heading 56028.
[Tulle and net fabrics of heading 5804 include knotted net fabrics of filaments,
monofilaments and spun yarns, but they should not be made from twine, cordage or rope as
they are already classified under heading 5608. The parameters with respect to twine, rope
and cordage are given in Table 2.2.]
5. For the purposes of heading 5806, the expression 'narrow woven fabrics'
means:
(a) Woven fabrics of a width not exceeding 30 cm, whether woven as such or cut from wider
pieces, provided with selvedges (woven, gummed or otherwise made) on both edges;
(b) Tubular woven fabrics of a flattened width not exceeding 30 cm; and
(c) Bias binding with folded edges, of width, when unfolded, not exceeding 30cm. Narrow
woven fabrics with woven fringes are to be classified in heading 5808.
[Chapter Note defines the kind of narrow woven fabric classifiable under heading 5806.
Narrow woven fabrics need not be woven only on narrow woven looms. Kven normal fabrics
woven on full scale broad looms, if slit into narrow tapes with width less than 30 cm, are
classified under this heading provided the edges arc sealed. Narrow woven fabrics with
fringes are ornamental trimmings and are more appropriately classified under heading
5808. Fringes should not be merely frayed yarns at the edges/or selvedges; they should be
evenly balanced and designed,]
6. in heading 5810, the expression 'embroidery' means, inter alia, embroidery with
metal or gloss thread on a visible ground of textile fabric, and sewn applique work
of sequins, beads or ornamental motifs of textile or other materials. Heading does
not apply to needlework tapestry (heading 5805).
[Fabrics, which are worked further by threads to produce decorative motifs, are known as
embroidered fabrics and are classified under heading 5810. Sometimes, they may look
similar to laces of heading 5804. Needle-point tapestry is also a work of embroidery, but it
is a single piece of artistic work akin to painting and is provided with specific heading 5808.]
7. In addition to the products of heading 5809, this Chapter also includes articles
made of metal thread and of a kind used in apparel, as furnishing fabrics or for
similar purposes.
This chapter reflects the complexity involved in classification of textiles. The evolution of
special textiles and designer textiles requires specific headings. This chapter covers many
such innovations. Heading 5801 is for specially woven fabrics such as pile corduroy fabrics.
The difference between velvet and velveteen is explained with the help of graphics. The
construction of chenille fabrics and other pile fabrics has been compared to appreciate the
difference, which ultimately has direct bearing on classification. T.eno weave gauze is
compared with plain weave gauze. All types of net fabrics and laces are elaborately explained.
Intricacies in classification are explained by using a lot of graphics, examples and
comparisons.
5801 WOVEN PILE FABRICS AND CHENILLE FABRICS,
OTHER THAN FABRICS OF HEADING 5802 OR 5806.
580110 < ) Of wool or fine animal hair.
(580120) (- ■ Of co tto n .
580121 '- \ Uncut weft pile fabrics.
580122 Cut corduroy.
580123 '- -] Other weft pile fabrics.
580124 [- - Warp pile fabrics, 'epingle' (uncut).
580125 '- Warp pile fabrics, cut.
580126 '- Chenille fabrics.
(580130) £ 1 Of man-made fibres.
580131 [- - Uncut weft pile fabrics.
580132 ' Cut corduroy.
580133 [- - Other weft pile fabrics.
580134 i' -] Warp pile fabrics, 'epingle' (uncut).
r
580135 - - Warp pile fabrics, cut.
580136 Chenille fabrics.
r
580190 Of other textile materials.
Woven Pile Fabrics
Pile fabrics can be woven or knitted. In Fig. 11.1(a), back side of the pile fabric is woven; in
knitted pile, the back side is knitted as may be clearly seen in Fig. 11.1(b).

(a) Woven pile fabric (heading 5801)- (b) Knitted pile fabric (heading 6001).
Fig. 11.1. Pile fabrics - woven and knitted.
Woven pile fabrics (except terry toweling and other similar terry fabrics of heading 5802) are
covered under this heading, whereas knitted are classified under heading 6001. Woven pile
fabric is produced by introducing or adding a third element or yarn along with the existing
warp and weft to produce a deep raised surface texture. This third element introduces pile
(uncut loop or cut) in the direction of warp (lengthwise) or weft (widthwise) in the fabric as
shown in Fig. 11.2.
Warp-pile fabrics include velvet and plush. Weft-pile fabrics include velveteen and corduroy.
There are separate subheadings for warp pile and weft pile fabrics. Therefore, the difference
between the two is explained below by comparing velvet with velveteen.
Sptri;il Woven I'ahriL-s; JUIIL-LL'kwiitc Fabrics; Lace; lapusEncs; Trimmings;
Embroidery
ivarp weft or warp
yarn filling yarn
formin yarn.
g pit?.
Fig. 11.2. Construction of pile fabrics; loop pile and cut loop pile.
Velvet (Warp Pile) and Velveteen (Weft Pile)
Velvet is unique in its construction and should not be confused with other pile fabrics such as
velveteen and vclour. Velvet is a woven fabric; its pile is formed from warp (lengthwise) yarns
woven into the backing as shown in Fig. 11.3. It is woven on a double piece loom, which creates
two fabrics simultaneously. Velvet pile is sandwiched in-between the layers. As the cloth
comes off the loom, the 'pile sandwich' is split to create two pieces of velvet - each with an erect
pile. Velvet is commonly woven as a double cloth as shown in Fig. 11.3.

Fig. 11.3. Velvet (warp pile) construction by double-cloth method; double woven velvet
split by knife.
In another method, the pile ends are lifted over cutting wires, which are inserted to cut the piles
as the wire is withdrawn, as shown in Fig. 11.2. Plush is another form of velvet but with a
deeper pile surface. It can be both knitted and woven pile.

weft yarn
floats

weft yarn forming base warp yarn

forming base Uncut weft pile velveteen.
271

Cut weft pile velveteen.

Fig. 11.4. Velveteen (weft pile
fabric).
In contrast, velveteen and corduroy are woven on a plain loom. Pile is usually produced by
weft threads which alternately pass under the warp and then float on the surface over two or
more waip threads, as shown in Fig. 1 ] .4. Cut means sheared loop pile, uncut means loop pile.
Velour is different from velvet and velveteen as it is a knitted pile fabric.
Corduroy (Weft Pile Fabric)
Cut corduroy is provided with specific subheadings 580122 and 580132. Corduroy (as
shown in Fig. 11.5) is a weft-pile fabric. In simple terms, it means that the thread which
traverses widthwise during the process of weaving will form the pile as shown in Fig. 11.6.
Extra wefts (also known as filling yarns) float over a number of warp yarns. After the fabric
is woven the floating loops arc cut, and pile is brushed and singed to produce a pile surface (Fig.
11.6). Singeing is a process in which pile fabrics arc passed through a series of flames at a
very high speed so that the loose fibre ends on the surface of fabric arc burnt.

Fig. 11.5. Weft pile (corduroy).

Shape and size of the thick lines known as wales depend upon the float of weft yarns over a
number of warps. These wales or ridges are rounded with the longest fibres in the centre and
the shortest fibres on each side (Fig. 11.6).
weft floats

Unc;LiL

Cut Fig. 11.6. Corduroy construction.

It is not easy to distinguish between a velvet and velveteen, when presented for classification.
Method of construction is only different Velvet is classified under
Special Woven fabrics; Tufted Textile Fabrics; Lace; Tapestries; Trimmings; Embroidery
warp-pile fabrics and velveteen under weft, pile fabrics. Only an expert can make a difference
in these two almost similar looking fabrics. However, by unweaving, it can be differentiated as
in warp pile the pile fibres will come out with warp and in weft pile, they will come out with weft.
Some physical differences are listed below:
1. Velvet has sheen to it that velveteen has not.
2. Velvet is normally light by weight than velveteen.
3. Velveteen has a rougher hand than does velvet.
4. Pile on velvet is usually higher than on velveteen.
Velvet (heading 5801) vis-a-vis Flocked Fabric (heading 5907)
In trade, any fabric with velvet feel is dubbed as velvet irrespective of its construction. But
classification under HS is based upon the construction of fabrics. Trade parlance can be put to
use only if there is no proper technical definition. Velvet and flock fabrics are technically well
defined. Velvet and flocked velvet can be easily identified by visual inspection.
I. Velvet is classified under heading 5801. Flocked velvet (Fig. 11.7) is classified under heading
5907. The process of making flocked velvet is explained under heading 5907.

(a) Klockcd velvet fabric (b) Woven cut pile velvet

fubrie
(heading 5907). (heading 5801).
Fig. U.7. Flocked pile Vis-a-vis Woven pile.
2. Velvet is made by introducing a third or extra yarn in the normal
weaving process and the surface of the fabric has distinct and clear fibres,
whereas in flocked velvet, the normal knitted or woven fabric is coated or
covered with a fine fibre dust. (For details, refer heading 5907). Fibres are
not prominently visible on a flocked surface (Fig. 11.7(a)).
3. Both, in appearance, have suede finish, but on handle or feel, velvet is
veiy smooth and soft, whereas flocked velvet is rough and hard.
4. Velvet is comparatively a heavier fabric.
5. On fraying, velvet warp shows cut pile of yarns, as shown in Fig. 11.9. In
the ease of flocked velvet, flocked fibre dust can be peeled on repetitive
rubbing.
273
Chenille Fabrics
They are very special fabrics as they are woven from already piled chenille yarns of heading
5606, as shown in Figs, 9.15 and 9.17. In normal weaving process, an additional weft or warp
ofcheni lie yarn is introduced to produce chenille fabrics (Fig. 11.8). These fabrics can easily be
distinguished from other pile fabrics by opening the weave of the fabric. Yarn of chenille fabric is
furry and fluffy. (Refer heading 5606 for better understanding of chenille yarns.) The fabric will
be soft and cozy.

Pig. 11.8. Chenille fabrics.

Chenille fabrics are extensively used as furnishing material, because they are heavy and their
drape (see Fig. 9.3) is very good.
Artificial Fur (heading 4304) and Knitted Pile Fabrics (heading 6001) vis-a-vis Woven Pile
Fabrics (heading 5801)
Classification of pile fabrics requires greater application of knowledge and vision. As explained
earlier, there are many variations within the pile fabrics of heading 5801. To make things
inure complicated, there i.s im it a t io n fin tinder heading 4304 and knitted pile fabrics under
heading 6001. If only surface (or the front facing side) of the fabric is seen, it is virtually
impossible to arrive at a correct classification. The pile fabrics need deeper understanding with
respect to the method of making. Classification is based upon the process of manufacturing. The
following must be kept in mind:
1. The artificial fur of heading 4304 consists of fibres or chenille yarn gummed or
sewn onto a fabric in a manner imitating fur skin, if ii is sewn, the back fabric
will show stitches, and if it is gummed, the surface fibres on pulling out will
come out without affecting or distorting the base weave or fabric. It is not easy
to dismantle a gummed or sewn artificial fur. whereas it is much easier to un
weave the warp and weft of a woven pile fabric. The warp or weft so separated
will have pile fibres. These pile fibres are loosely attached, as shown in Fig. 11.9.
2, Knitted pile fabrics, exclusively covered under heading 6001 are more slretch-
able and can easily be distinguished by seeing (he back of the fabric-. Knitted
loop ribs are distinct and obvious, as shown in Fig. 11.1.
This heading includes grey, bleached, coloured and printed pile fabrics. The pile could be ribbed
or figured and embossed. Some fabrics of (his heading can have
Special Woven Fabrics; Tufted Textile Fabrics; Luce; Tapestries; Trim in tugs; Km broidery
partly cut and partly uncut loops. Caipets ofheading 5702 are all made in s im ilar fashion, but
they are easily distinguished by their design, weight and end use.

Fig. 11.9. Frayed yarn from a woven pile fabric.

Heading 5801, however, excludes:
(a) Boudc fabrics, ratines and other fabrics (refer novelty yarns under heading 5205)
appear similar to pile fabrics, but arc woven with special yarn (e.g., boucle yarn as shown in
Figs. 5.4 and 11.10) or produced by treatment (e.g., scraping or teasing) of normal woven
fabrics of Chapters 50-55). These yarns sometimes, produce half loops on the surface of the
fabric because of differential twisting within the components of a plied or multifold (cabled)
yarn. In case of doubt, pull one yarn of such fabric if the half loop also comes out, then it
means that it is a normally woven fabric made from novelty yarns.

Fig. U.I0. Bouclc yarn (novelty yarn) and boucle fabric.

(b) Terry toweling and similar woven terry fabrics and tufted textile fabrics
ofheading 5802.
(c) Pile, etc., fabrics within the definition of narrow woven fabrics (heading
5806).
(d) Knitted fabrics or stitch-bonded goods with a cut or looped pile surface
(heading 6001 or 5602, as the ease may be).
(e) Pile made tips of Chapters 61-63.
5802 TERRY TOWELING AND SIMILAR WOVEN TERRY FABRICS,
(SI OTHER THAN NARROW FABRICS OF HEADING 5806;
1210) TUFTED TEXTILE FABRICS, OTHER THAN PRODUCTS OF
5802 I I HEADING 5703.
580219 (-) Terry toweling and similar woven terry fabrics, of cotton.
580220 (--) Unbleached. (--) Other.
580230 (-) Terry toweling and similar woven terry fabrics, of other
textile materials.
(-) Tufted textile fabrics,
275
Terry (Woven) Fabrics
Terry Cloth is a looped pile fabric that can either be woven or knitted. Woven-based terry
towel fabric (Fig. 11.11) is classified under this heading. Terry woven fabric has a characteristic
structure, Tt consists of basic woven fabric (including the basic warp and weft systems) and the
loop pile fastened to this fabric. Pile is formed by an independent thread system. French terry
cloth is looped on one side and sheared pile on the other.

Fig. 11.11. Terry towel fabric (front and back).

Primary function of a terry towel fabric is to absorb moisture from a wet skin. That is why, it is
normally of cotton or cotton blend. It must, however, be strong enough to withstand the
strain of rubbing and pulling, twisting and tugging of the user and of constant laundering. A
terry towel fabric, therefore, should be an uncut pile with a strong under-weave. Longer the
loops, the greater the absorbency of the towel is.
Tufted Textile Fabrics
The process of tufting is explained under heading 5703. It can be hand-tufting or
machine-tufting. It is an elaborate mechanism in which needles controlled by hooks are
inserted in the stretched pre-existing base fabric. This heading includes all tufted fabrics,
whether woven, knitted or crocheted, felt or non-woven. The fabrics of this heading are
similar to carpets of heading 5703, but arc distinguishable by their characteristic appearance,
thickness, shape, size and end use. The tufted textile fabrics of this heading should not be
suitable as floor coverings. Loop formation is a surface phenomenon, whereas tufting is
insertion of yarn across the fabric, as shown in Fig. 11.12.
276

Fig. 11.12. Loop pile (like terry towel) vis-a-vis tufted pile construction
Special Wiivm Fabrics; Tutted Textile Tiibrics; Lute; Tapestries; Trimmings; Rmbroidery
Heading 5802 excludes:
(a) Terry fabrics, lain ted or crodiHw.! (hem I ins S80I) (h) Terry towel made ups (heading 6302)
5803 GAUZE, O i l 1ER II IAN NARROW FABRICS OF HEAD-
ING 5806.
580300 (-) Gauze, other than narrow fabrics of heading 5806.
Leno (Gauze) Fabrics
The term kgauze' is very confusing from classification angle. Gauze in trade parlance is any
woven fabric that has uneven, loose, open structure. It is normally associated with fabric
used in bandages, book-binding and in rexins as backelolh. Gauze of this heading is also an
open, loose structure, but with a difference. Chapter IN ate 3 to this Chapter signifies that
difference:
For the purposes of heading 5803, 'gauze' means a fabric with a warp composed wholly or in
part of"standing or ground threads and crossing or dnup threads which cross the standing or
ground threads making a half htm, a complete turn or more to form loops through which weft
threads pass.
This is not easy to understand unless shown by way of Fig. 11.13. In this weave, two or more
waip yarns are twisted around each other as they are interlaced with the filling yarns, thus
securing a firm hold on the weft yarn and preventing them from slipping out of position. This
is known as leno weave also known as gauze or do up weave. Figure 11.13 shows variations
within this weave. This is different from plain weave. Fabric made from leno weave is used to
make the chenille yarn, as shown in Fig. 9.16.
277

(c) Mock-leno weave. Fig. I f-J3. Leno weave (for

gauze fabric) and its variations.
Customs Ctassifwution of Textiles and Textile Articles under HSN
Third construction in Fig. I 1.13(c) is referred to as mock-leno weave (The Textile Institute,
Textile Terms and Definitions). In terms or' Interpretative Rule 4, the
products of same clan (which arc akin) should be classified in a common heading or subheading.
Therefore, it is suggested thai even a mock-leno woven fabric should be classified under this
heading even though ii can be interpreted as a variation of a plain weave.
Gauze and Other Net Fabrics
There are many ways to make net fabrics. Two of them arc by way of plain weave and leno
weave as discussed earlier. Bui, there are tulle and net fabrics, laces and embroidered nets.
Tulle and net fabrics are separately classified under heading 5804, as these are neither woven
nor knitted or crocheted. Laces (heading 5804) have solid pails or designs along with net
structures, so they are easily distinguished. Embroidery (heading 5810) needs a base fabric.
For better understanding, read explanations to all the relevant headings.
Heading 5803 also excludes:
(a) Boiling cloth (heading 5911). ft can also be leno woven fabric, but it is an industrial fabric
cither mounted on a frame or is in the piece forni.
5804 TULLES AND OTHER NET FABRICS, NOT INCLUD-
ING WOVEN, KNITTED OR CROCHETED FABRICS; LACE IN THE PIECE, IN STRIPS OR
IN MOTIFS, OTHER THAN FABRICS OF HEADINGS 6002 6006.
580410 (-) Tulles and other net fabrics.
(580420) (-) Mechanically made lace.
580421 (--) Of man-made fibres.
580429 (--) Of other textile materials.
580430 (-) Hand-made.
This heading covers delicate and intricate hand-made and machine-made net fabrics and laces.
They are used for making curtains, gowns and gamicnts. They arc generally of silk,
man-made fibres and cotton.
Gauze (Heading 5803) vis-a-vis Gauze (of Chapters 50-55)
This may appear a strange comparison, yet it is true. Gauze fabric made from normal plain
weave (classifiable under Chapters 50-55 depending upon the yarn construction) has to be
distinguished from gauze fabric made from leno weave of this heading. (Refer Table 3.9 also.)
The following should be kept in mind:
1.." In gauze fabrics of this heading, the weave composition is such that yarns cannot slip from
their original position. Flowever, the gauze fabrics of Chapters 50-55 are structurally too
loose and yarns slip from their original position on slight sheer stress, as shown in Fig. 11.14.
2. Gauze of this heading is normally used for curtaining as the open space in the fabric allows
free flow of air. Gauze fabrics made from normal weave canny I be used as curtains as they
tend to slag and deform.
Special Woven Fabrics; Tufted Textile Kabrics; Lace; Tapestries; Trimmings; Embroidery

Tulle and Net Fabrics

The French word 'tulle' is a name of place where net fabrics from a different
bobbin-net technique were made. Tulle is a fine, stiff'netting of hexagonal mesh (Fig,
11.15(a)). The following is to be kept in mind while considering classification under
this heading:
1. It should not include woven, knitted or crocheted nettings.
2. It should have regular open spaces all over the surface and open spaces should not.
have any filling. If the open spaces have solid points in between, then it shall be
considered a lace.
3. External thread work should not fill open network of tulle or net. If the open spac-
es are filled with threads, then it shall be considered embroidery. Figure 11.15 shows
the difference among the net, lace and embroidery,
Tulle and net fabrics like woven threads may contain warp and weft threads, but
they are not normally placed at right angles to each other. Different types of thread
arrangements are shown in Fig. 11.16, which produce tulle and other net fabrics with
regular open spaces (Fig. 11.17). These net fabrics are knotless at joints or
crossing points. These thread arrangements are different from weaving and
knitting or crocheting.
.:: ■ » f t■•
" : :" -■: . : "■
"**»##*/■' « , i -.

■* * * ; -:^.■• #■! ■ -■^ ■-.^SK

(a) Tulle or net. (I>) Lace with open and solid parts. (c)
Embroidery on net
Fig. 11.15. Net, lace and embroidery.
^^^^^^
(a) Hexagonal form (Tulle). (b)
Hexagonal form (Tulle).
Fig. 11.17. Net fabrics (heading 5804).
Knotted Net Fabrics and Classification

(c) Plaited or braided net. (d) Meclielin net.

Net fabrics or nettings are also made by knotting threads at cross points. Knotted twine
nettings arc specifically covered under heading 5608. There is a distinct visible knot at cross
points, as shown in Fig. 11.1 8(a). Chapter Note 4 to this Chapter excludes knotted net fabrics
of twine, cordage or rope, of heading 5608, but does not exclude knotted net fabrics made
from yarns and monofilaments. Therefore, knotted net fabrics made from yarns and
monofilaments (Fig. 11.19(b)) are classified under this heading. Knotted nettings of heading
5608 are usually thicker and coarser and
280
Special Woven Fabrics; Tufted Textile Fabrics; Lace; Tapestries; Trimmings; limbroideiy
mesh size is comparatively bigger. Knotlcss nettings, howsoever big the mesh size is, remain
classifiable under heading 5804. But made up nets, whether knotted or knot-less of all types,
are classifiable under heading 5608. Nettings should not be confused with nets (as explained
under heading 5608).

(a) Knotted netting of twine (b) Knotted 281

netting of
(heading 5608).
monofilamen
t
(heading 5804).
(c) Knotless netting of yarn (heading
5S04). Fig. 11.18. Knotted nettings
vis-a-vis knotless nettings.
Customs Classiikaliun of Textiles and Textile Articles under HSN
Gauze fabric, often used in handag.es, is another example of a woven fabric, but it is not as loose
as cheesecloth. Gauze fabrics of heading 5803 (refer Fig. 11.14) are different from
plain-woven gauze fabrics of Chapters 50-55 (refer Table 3.9 and explanation lo beading
5803).
Similarly, mesh scrims of suhheading 540730 (fabrics specified in Note 9 to Section XI) are
also open structures like a mesh (Figs. 2.9 and 11.19(b)), bul they are not strictly woven. These
are made by superimposing two sets of parallel yarns at right angles and the cross points arc
bonded thermally or chemically.
Boiling cloth, straining and filter cloth including screen printing cloth, are all mesh fabrics with
very clear square holes. They can be plain woven, leno-woven or mesh scrims. But they are
made from filament or monofilament yarns and have specific industrial and technical use. Unlike
cheesecloth, Ihcy are structurally veiy stable. They are normally mounted on frames. They
arc .specifically covered under heading 5911,
Net fabrics are produced by way of knitting also. Knitted net fabrics are more preierred as they
are structurally stable and stretcfiablc. They are usually warp-knit fabrics. They, sometimes,
appear very similar to net fabrics of this heading, but on closer look, the difference can easily
be made. Knitted mesh or net fabrics show clear knitted ribs or loop chains in solid portions, as
shown in Fig. 11.19(c).
Lace
Defining Tacc' without any ambiguity is not easy. In trade parlance, lace is known as a
decorative openwork fabric in which the patterns of spaces is as important as the solid material.
It is an ornamental and decorative openwork fabric in which the background mesh and solid
design work are usually produced simultaneously as shown in Fig. 11.20.

Fig. I f .20. Laces in strip; open and solid part constructed

together.
Laces of this heading should not be confused with shoelaces and similar
materials. Shoelaces are basically braided cords.
Special Woven Fabrics; Tufted Textile Fabrics; Lace; Tapestries; Trimmings; Embroidery
In the reference book, Textile Terms and Definitions, published by the Textile Institute
Manchester, lace is defined as 'a fine openwork fabric with a ground of mesh or net on which
patterns may be worked at the same time as the ground or applied later, and which is made
ofyarn, by looping, twisting, or knitting, either by hand with a needle or bobbin, or by
machinery; also a similar fabric made by crocheting, tatting, darning, embroidery, weaving,
or knitting'. But customs classification of laces is very different from the conventional
classification of laces. Heading 5804 covers mechanically made and hand-made laces, but
embroidery in piece or strips or motifs i.e. embroidered laces are specifically covered under
heading 5810. Heading 5804 excludes laces made on warp-knit machines, as it does not cover
fabrics of headings 6002-6006. So, laces are classified in the following headings according to
its construction:
Heading 5804 (hand-made and machine-made laces, crocheted laces other than knitted
laces),
Heading 5810 (embroidered laces including fillet lace and drawn thread work lace and
applique work lace), and - Headings 6002-6006 (warp Raschel knit laces, knitted laces in
strips, etc.).
The appearance of lace is almost similar in all cases. The best way to negotiate classification of
laces is to adopt exclusion method. Exclude headings, step by step, to zero in right
classification. The following kinds of laces or similar materials are not classified under this
heading:
1. If a lace is made by filling the net or mesh fabric with some designs by external thread work,
it shall be treated as an embroidery work under heading 5810. Filet lace construction, as shown
in Fig. 11.21, is made by filling the open spaces of net or tulle fabric (with cross stitches much
like as needlepoint tapestry), and is classified under heading 5810. There should not be any
pre-existing ground fabric on which the design of lace is produced.

(a) Filet late construction, threads filling the net. (b) Thread
embroidery on net fabric.

Fig. 11.21. Thread embroidery on net base; embroidered lace (heading 5810).
2. There should not be any sewn applique work on a pre-existing ground, whether or not the
ground is wholly or partly removed afterwards. Embroidered laces made by cutwork (by
cutting holes in the fabric) or by drawn thread work are out of this heading. They are also
considered embroidery work to be classified under
heading 5810. (Read explanation to heading 5810 for comprehensive and comparative study
of laces.) 3. Mesh fabrics of a kind produced by knitting (by hand or machine) are to be classified
as knitted fabrics or articles, as the case may be, under Chapter 60, 61 or 63. Warp-knit or tricot
mesh fabrics look almost identical with the laces of this heading. They can only be recognised by
characteristic knitting stitch, as shown in Fig. 11.22.

Fig. 11.22. Warp-knit laces, with close-up showing knitted loop construction
(Headings 6002-6005).
Tulle and net fabrics have distinct warp and weft, whereas the lace is made from a single
thread. In some cases, lace is made from two or more threads, but they do not act as warp and
weft. Thus, the construction of a net fabric is very different from the construction of a lace. In
lace, when more than one thread is used, it fulfills the same function of the first thread.
Laces arc made by hand or machine. Hand-made laces are classified exclusively under
subheading 580430. Machine or mechanically made laces are classified under two subheadings
- 580421 and 580429. Laces are made in all fibres, but silk, cotton, nylon and polyester yarns
are preferred.
Hand-made Lace
Hand-made laces are of various types. A lot of information is available on internet and printed
media about their types and construction. Lace-making was a major hand industry in European
cities of Brussels, Lille, Mechlin, Valenciennes and Venice. Hand-made laces were highly priced
as trimmings for apparel and home furnishings. Broadly, they can be categorised into the
following categories:
(a) Needlepoint lace. Laces arc made with a needle on a sheet of paper or parchment bearing
a design. There is no base of fabric. Lace is constructed with various types of stitches, such as
button-hole and blanket stitches. These are classified into four sub-groups:
1. Button-holed needle laces;
2. Needle woven laces;
3. Knotted needle laces;
4. Needle laces with mixed techniques.
Button-holed laces include panto in aria (means stitches in air), Venetian gros point and
Venetian flat point, point dc France, Alencon, Argentian, hotlie
Special Woven FabriL-s; Tufted Textile Fabric; Lace; Tapestries; Trimmings; Embroidery
point, etc. Needle-woven laces arc created over a basis of stretched radiating threads, for
example, Teneriffe and so! laces. Knotted needle laces include ptmto a groppo, hebilla,
Armenian, etc. Laces of mixed techniques include the combination of needle and button holed,
for example, Halas (Hungarian) lace. Majority of the hand laces of this category are single
piece configurations, such as collar laces, table tops, etc. A few of the antique lace patterns
are shown in Fig. 11.23.

Fig 11.23 - Needlepoint laces (Source: www.marlamallett.cam)

(b) Bobbin laec. Unlike needlepoint lace, which is made with a single-thread technique using
embroidery stitches, bobbin lace is made with a variety of multiple-thread weaving techniques.
Groups of threads are plaited, interwoven and twisted. This kind of I ace is produced over a
pattern on a firm cushion or pillow (Fig. 11.24). It is also known as pillow lace. Several threads
wound on bobbins arc twisted and wrapped around pillow and the patterns over the pillow are
fastened with these threads by way of inserted pins. It is an intricate art. These are classified
into two subgroups:
1. Continuous or straight bobbin lace;
2. Sectional or part lace.

Fig. 11.24. Bobbin late technique.

In continuous or straight laces, the patterns and the background are worked together. Laces of
this category are Le Puy, Bedfordshire, Chmy, Maltese, Chant illy, Duchesse, Valenciennes,
Binche, Mechlin, Lille Buckinghamshire, point, torchon, etc.
Sectional laces arc made in two parts. Motif and background are made separately and are
joined later, for example, Brussels and Honiton bobbin lace. The other important laces of these
are Milanese, Russian braid and kirija (Fig, 11.25).

Fig 11.25. Bobbin lace

(c) Crochet lace: It is constructed with a single thread by interlocking loops created with the
aid of a hook. Knitted laces, made with a series of thread and on various needles or hooks, are
excluded from this heading and are classified under Chapter 60. Crocheted laces (Fig. 11.26)
of This subheading 580430 arc mainly in piece or in motifs. Irish crochet and hairpin crochet
are popular styles of crochet. It must be noted that throughout the Schedule XI, the
expression 'knitted or crocheted' is mentioned together, except for laces.

(d) Knotted lace. They resemble other varieties of laces. Tatted lace is knotted from one or
more threads, wound on and manipulated with small boat-shaped shuttles. Macrame lace is a
heavy lace made by fine hand-knotting of multiple threads fixed at right angles to a lading
thread. Unlike most other laces, it is used for such purposes as women's hats, handbags, belts
and vests. Tatting lace is another hand-knotted lace made using light-weight yarns and smaller
motifs.
(e) Mixed techniques. Laces are made by combining two or more techniques. For example,
bobbin plus needle, bobbin plus machine and needle plus machine technique. Important names
in this category are Brussels duchesse, Brussels needle lace appliqued on bobbin net,
Branscambe point, lacel, renaissance, Liixeuil, princess lace.
Hand-made lace resembles mechanically made lace m general appearance. Mechanically
made laces are classified under subheadings 580421 and 580429, and
Special Woven Fabrics; Tufted Textile Fabrics; Lace; Tapestries; Trimmings; Embroidery
hand-made laces are classified under subheading 580430. Therefore, distinction between
the two must be made for proper classification.
Difference between Mechanically Made Lace [subheading (580420)] and Hand-Made Lace
(subheading 580430)
1. Mechanically made or machine-made laces are an imitation to hand-made laces. Hand-made
laces cannot be produced in large numbers. Hand-made laces are usually single motif or a
narrow strip with limited number of repeats. Machine-made laces are often wider and larger
pieces and they arc cut into strips and pieces during the finishing process.
2. Thread-ends in hand-made laces are minimal. Mechanically made laces are cut into strips at
definite points and these cut points leave loose cut thread-ends after cutting.
3. Small faults or imperfections and irregular spacing are common in hand-made laces. In
machine-made laces, the repeats are exact replicas.
4. In hand-made, the threads can run in any direction and come back to the starting point,
whereas in machine-made lace thread moves progressively and cannot come back to its
starting point. But, this cannot be made out by mere seeing the lace. A thread of lace has to be
picked and deconstructed.
5. Method of packing differs. Hand-made laces are usually very short in length (not exceeding
20-25 m). Machine-made laces are usually 500 m and above. It is not economical to produce
small lengths on machines.
6. With respeet to the difference between hand-made bobbin lace and mechanically made
bobbin lace, the picot loops at the end edges of a hand-made lace strip are always formed by
the thread which makes up the net. But, in the case of machine-made, picot loop yarn (Fig.
11.27) is separate from the main net yarn. So, even when this yarn is pulled the main net of
the lace is not affected,

hig. 11.27. Lace ends with picot loops.

Laces come in running length, in strips or in motifs. Allover laces are normally machine-made
and the design spreads over the entire wridth of the fabric and repeats merge into a whole
without marked divisions in tlie pattern. These laces are used in furnishings and bridal
dressings. Flouncing is a 12—36 inch width lace and is generally machine-made. It is used as
frills in garments and furnishings. Galloon is small width lace used as an embellishment in
garments. Beading is a narrow galon. Since it is used on the edges of the fabric or garment
it has to be in running length. They are also machine-made. Hand-made laces are normally a
single motif known as medallion. It is used as an applique on the fabrics.
Heading 5804 excludes:
(a) Lace mantillas (heading 6214), Mantilla is a lightweight luce or silk .scarf worn over the
head and shoulders; it is a short cloak or cape,
(b) Lace yokes and collars for women's garments (heading 6217).
(c) Made ups with lace frills including lace table mats (Chapter 63).
Customs Classification ni" Textiles and Textile Articles under USN
Lace Motifs vis-a-vis Lace Made ups of Chapters 62 and 63
Lace medallions have basic ornamental value and Ihey are either used as such or as an
ornamental acccssoty to garments or non-wearing apparels such as tabic linens or bed covers.
The exclusions given below indicate that lace motifs are classified according to their character.
If the lace has a separate functional value apart from being ornamental, then it should be
classified according to its functional use. For example, collar lace is principally a collar; lace
motif merely provides ornamental value. Similarly, in case of tabic made ups, end use should
determine classification. But, if lace motifs arc attached to the garment or any other made up
to enhance oniy the ornamental value, they shall remain classified under this heading only. For
example, floral lace motifs which are to be affixed on any made up shall remain classified
under this heading.
5805 HAND-WOVEN TAPESTRIES OF THE TYPE GOBELINS,
FLANDERS, AUBUSSON, BEAUVAIS AND THE LIKE, AND NEEDLE-WORKED
TAPESTRIES (FOR EXAMPLE, PETIT POINT, CROSS STITCH), WHETHER OR NOT
MADE UP.
580500 (-) Hand-woven tapestries of the type Gobelins, Flanders, Aubussons, Beauvais and
the like, and needle-worked tapestries (for example, petit point, cross stitch), whether or not
made up.
Hand-Woven Tapestries
.Jacquard looms arc used to weave floral and multicoloured fabrics shown in Fig. 5.21. These
are considered normal woven fabrics although the Jacquard looms are very different from
ordinary handloom or power-loom. Tapestries arc like jacquard woven fabrics, but they are
principally a hand technique and the patterns in tapestries do not repeat. In short, hand woven
tapestry may be compared to painting a fabric with yarn.

a) 'The Mystic Wine' Flanders tapestry in (b) Close-up of

tapestry at (a)
Wool and silk witli silver and gold threads.
Fig. 11.28, Hand-woven tapestries.
In tapestry weaving, all the warp yarns are almost completely covered by weft (or filling) yarns.
So, it is the filling yarns that carry the design. The warp yarns serve only as the base. Further,
the weft yarns do not criss-cross the entire warp base or width of the fabric. They are just long
enough to weave the pattern. Such tapestries include the types of Gobelins, Flanders (Fig.
11.28), Aubussons or Beauvais, French or Flemish.
Needle-Worked Tapestries
Needle worked tapestries (Fig. 11.29) are also known as needlepoint tapestries.

Fig. 11.29. Needle-worked tapestry on a canvas with cross stitch.

(Source: www.prisonart.org/.../photos/Tulips, jpg)
It is one of the favourite past time of many house ladies across the globe. Ready-made
needle-worked lapcstry kits arc sold these days. The kit includes a darning cloth, which is
generally a canvas cloth with basket weave (refer Fig, 5.13) and a set of needles and threads
of various colours along with a booklet of tapestiy designs (refer heading 6308).
289
Tapestries vis-a-vis Embroidery
Although lapesf.ry is nothing but a thread work on a pre-existing surface, il is not considered as
'embroidery in motif' classifiable under heading 5810. Tapestry is provided with an exclusive
heading and is treated as different from normal embroidery work due to the following reasons:
1. Needle-worked tapestry is a work of art and it practically covers the entire canvas cloth
leaving some small portions on edges.
2. It is executed with some defined stitches such as petit point, gros point, cross-stitch,
double cross-stitch, Gobelins stitch, etc.
3. It is for wall furnishing and for other upholstery uses. It is normally a single piece item
where the repeats are rarely seen.
Tapestries remain classified under this heading even if they arc hemmed, bordered or lined, but
if they are made into articles like bags, cushions, etc., then they are excluded. Heading 5N05
also excludes:
(a) Kelem, Sehumacks, Karamanie and similar rugs (heading 5702).
(b) Set consisting of a piece of fabric and yarns hanks of various colours for making up into
tapestries (headins 6308).
(c) Tapestries of an age exceeding 100 years (Chapter 97).
5806 NARROW WOVEN FABRICS OTHER THAN GOODS
OF HEADING 5807; NARROW FABRICS CONSISTING OF WARP WITHOUT WEFT
ASSEMBLED BY MEANS OF AN ADHESIVE (BOLDUCS).
5806 10 (-) Woven pile fabrics (including terry toweling and similar terry
fabrics) and chenille fabrics.
580620 (-) Other woven fabrics, containing by weighl 5% or more of elas-
tomeric yarn or rubber thread.
(580630) (-) Other woven fabrics.
0 (--) Of cotton.
1 (--) Of man-made fibres.
580639 (--) Of other textile materials.
580640 (-) Fabrics consisting of warp without weft assembled by means of
an adhesive (Bolducs).
Meaning of 'Narrow Woven Fabrics'
Within woven fabrics, there are three categories based upon the manufacturing process:
1. Normally woven fabrics of Chapters 50 55, woven on normal full-width looms.
2. Specially woven fabrics made on special looms with special arrangement of yarns. This
includes goods of headings 5801-5803.
3. Narrow woven fabrics made on special looms for weaving ribbons and the like, of heading
5806.
All arc mutually exclusive. Narrow woven fabrics of all kinds (except impregnated, coated,
covered or laminated) are classified under heading 5806. Impregnated, coated,
covered or laminated narrow woven fabrics are classified in Chapter 59. Chapter Note 5
defines the meaning and scope of narrow woven. It means the following:
(a) Width should not exceed 30cm.
(b) There should be defined closed selvedges.
(e) Even if a normal woven fabric is cut into width less than 30 em and the selvedges or edges
are scaled (by way of gum or otherwise), it shall be classified under this heading. However, if
the edges are fraying as shown in Fig. 11.30, Ihen it will not be treated as narrow woven fabric.
Instead, it shall be classified as normal fabric.
(d) Tubular woven fabrics with flattened width of not more than 30 cm.
(e) Strips of fabrics with folded edges are also covered under this heading, provided that on
unfolding the edges, the width should not exceed 30em. In bias binding (narrow woven for the
purpose of this heading), a strip is cut from a woven fabric at an acute angle to the warp
(usually 45 degrees as shown in Fig. 11.30(c)) and both the edges are folded.
The goods of this heading are known as tapes, webbings, ribbons, etc., they may be flat or
piled. Their weave and construction pattern is similar to fabrics of Chapters 50-55 and
headings 5801 and 5802. Goods of this heading are sold in rolls of different lengths. These
can be grey, bleached, coloured, or printed. (Refer heading 6002 for appreciating difference
in construction among woven, braided and knitted webbings (Fig. 13.17).)

(a) Narrow woven.

(b) Deemed as narrow woven.

(c) Not a narrow woven; tut al 45 degrees to the warp, but with
fraying edges. Fig. 11.30. Narrow wovens (a) and (b); Non-narrow
woven with unsealed edges.
The term 'ribbon' is not defined anywhere in the HS. Ribbons (other than typewriter ribbons
classified under heading 9612) are narrow fabrics, generally no more than 3 inches in width,
having primarily decorative uses such as gift, wrapping, decorative crafts, and decorative or
fancy trimming on garments, furnishings arid the like. They are available in a variety of
patterns and colours and may have constructions such as velvet, velveteen, satin or grosgrain.
Grosgrain is normally a closely woven silk or rayon fabric with narrow horizontal ribs. Slit
nylon ribbons in tight taffeta weave arc used for garment labeling.
Argyle gimp is a special type of narrow woven fabric made with gimped yarns or threads, ft is
normally of low width. Narrow wovens include bindings such as glace binding, simili binding,
stay binding and stay tape. Binding is a narrow woven fabric with other than plain weave and is
designed mainly to protect, support and give finish to carpets, garments, blankets, books,
shoes and other articles. Stay lape strengthens and holds the garment al a particular place.
Hook and Loop Fasteners
Subheading 580610 covers narrow woven pile fabrics. Hook or loop fasteners are narrow
woven pile fabrics. Hook tape is a cut pile fabric and loop tape is uncut pile fabric. Both of them
interlock and grip each other in the manner shown in Fig. 11.31, They are better known as
Velero tapes. Georges de Mestral, Swiss engineer, invented Vclcro in 1948. He named his
invention after the French words velours, meaning 'velvet', and crochet, meaning hook'. The
strength of a Velero bond depends on how much surface area is in contact with the Velero
hook.

Fig. 11.31. Velero action (hook and loop fastener).

Woven Elastic Webbings
Narrow woven tapes with elastic or elastomeric thread are used as belt or band in
undergarments. Subheading 580620 covers only narrow woven fabrics containing by
weight more than 5% or more of elastomeric yarn or rubber thread. If it contains less than
5%, it shall be classified under subheading 580610. Elastic webbings (Fig. 11.32(a)) are
narrow woven on special looms and they are seldom slit from a wider elastic fabric, as on
stretching such tapes tend to fray. They include jacquard woven elastic webbings with
designs (Fig, 11.32(b)) and emblems.
Special Woven Fabrics; Tufted Textile Fabrics; Lace; Tapestries; Trimmings; Embroidery
This heading includes all kinds of ribbons with or without designs and patterns. This heading
also includes webbings for Venetian blinds provided they are sealed on edges.

(a) Elastic webbing.

(1>) Jacquard woven webbing. Fig. 11.32. Narrow webbings with or without elastic.
Bolducs
Subheading 580640 specifically mentions 'Bolducs' (Fig. 11.33). They are not narrow woven
fabrics as they do not have weft yarn. They are made by first aligning the warp yarns in
length-wise direction and later on, are assembled by an adhesive. Their width usually ranges
from a few mm to 1 cm. They are used for tying parcels.
Fig. 11.33. Bolduc construction.
Heading 5608 excludes:
(a) Bandages medicated or put up in forms or packings for retail sale (heading 3005).
(b) Narrow woven fabrics witb fringes, braided galloons and braids (heading 5808).
(c) Narrow woven fabrics more specifically covered by other headings, e.g., those having the
character of:

- Woven labels, badges and similar articles, in strips (heading 5807 or 5810).
- Wicks for lamps, stoves, lighters, candles or the like (heading 5908).
- Textile hosepiping or similar tubing (heading 5909).
- Transmission or conveyor belts or belting (heading 5910).
(d) Impregnated, coated, covered or laminated narrow woven fabrics of Chapter 59, in
particular
narrow fabrics made of velvet impregnated with rubber, for covering weaving spindles
(weaving
beams) (heading 5911).
(c) Narrow woven fabrics (other than slit tapes as referred above) made up as described in
Part (II) of the General fcxplanatmy Note to Section XI.
(f) Slide fasteners (heading 9607} and hooks and eyes or press fasteners, of base metal, fixed
at intervals on tape, provided that the hooks and eyes or press fasteners give the goods their
essential character (heading 8308 or 9606, as the case may be).
(fij Typewriter ribbons (heading 9612).
Customs Classification of Textiles and Texlile Aitictes under MSN
5807 LABELS, BADGES AND SIMILAR ARTICLES OF TEX-
TILE MATERIALS, IN THE PIECE, IN STRIPS OR CUT TO SHAPE OR SIZE, NOT
EMBROIDERED.
580710 (-) Woven.
580790 (-) Other.
Label and Badges
Label of this heading is a small piece of cloth attached to an article to designate its origin,
owner, contents, use, or destination. It is also a distinctive name or trademark identifying a
product or manufacturer. It may be woven, knitted or crocheted. It may be printed or coloured
woven; plain or embossed; big or small. Since there are no standard specifications with
respect to dimensions, it needs to be distinguished from made tips of a kind classified under
Chapters 61-63. The design, content of text, etc., are the crucial determining factors.
Ln terms of Interpretative Rule 1 and Rule 2(a), labels, whether they arc made tips or not,
should be classified under this heading, provided they should have an essential character of a
label. However, Section Note 7(a) to Section XI is equally important. As per this Note, any
fabric cut into a square and a rectangle will not be considered a made up. So, labels cut from a
roll of ribbon without closed or hemmed edges do not qualify as made ups in terms of Section
Note 7. Instead, they ought to be treated as ribbon in running length (under heading 5806).
But, if such ribbons have regular cut markings and they bear typical designs of a label as shown
in Fig. 11.34, they shall be treated as labels in strips of this heading.
(b) Does not qualify as label tape as there are no cut marks (heading 5806). Fig.
11.34. Label ribbons.

(a) Label ribbon with cut points after each print (heading 5807).

This should not mean that ribbons cut at significant large regular intervals would automatically
qualify as label. Sometimes, a ribbon or tape has a continuous pattern without any breaks.
Such a tape should not be treated as label tape. Instead, it should be treated as a narrow
woven fabric of heading 5806.
Labels with closed or hemmed edges shall also be considered as labels, provided they have
distinct character of a label both in terms of Interpretative Rule 1 and Rule 2(a).
Embroidered labels shall not be labels for the purpose of classification. Instead, they shall be
classified as embroidery motifs under heading 5810. Jacquaid woven labels should not be
confused with embroidered labels (Fig. 11.35). Jacquaid woven labels will have a negative
image of the front motif on the back side. In the case of embroidered labels, the back side will
show embroidery stitches and thread-ends.
 Special Woven Fabrics; Tufted Textile Fabrics; Lace; Tapestries; Trimmings; Embroidery
Fig. 11.35. Woven label (beading 5807) and Embroidered label (heading 5810).
Apart from woven labels (which includes jacquard and special woven), non-woven labels are
Labels do not include headbands, wristbands, etc., even though they may contain a
brand name.

also in vogue. Plain narrow woven fabrics of heading 5806 are made into printed labels such
as wash or care labels, bar-code labels. Sometimes, these are embossed by way of flocking.
This embossing should not be confused with embroidery.
Badge is an emblem or an insignia (Fig. 11.36) worn or sewn on a garment to show rank,
office or membership of an organisation or a group. They can act as an embellishment as well.
Like labels, they should be obtained by cutting to shape and size and not otherwise. They
should not be embroidered, impregnated, coated, covered and laminated badges cut from the
sheets with or without sealed or sewn edges are also classified under this heading. Sometimes,
coating is embossed and gives impression of embroidery. So, it should be seen carefully while
considering classification. Embroidered badges are classified under heading 5810.

Fig. 11.36. Embroidered badge (heading 5810),

5808 BRAIDS IN THE PIECE; ORNAMENTAL TRIMMINGS
IN THE PIECE, WITHOUT EMBROIDERY, OTHER THAN KNITTED OR CROCHETED; TASSELS,
POMPONS AND SIMILAR ARTICLES.
580810 (-) Braids, in the piece.
580890 (-) Other.
The products of this heading are decorative patterns and trimmings which are used to embellish
and dress up other textile articles. In short, they are jewels of textiles, for textiles. These
include decorative cords and gimp braids, narrow woven fringe trimmings, galloon trimmings,
etc.
Braids in the Piece
The term 'braid* is explained in detail under heading S607. (See Fig. 9.18). It is important
to bring out the difference between the braids classified under this heading and under heading
5607.
1. Basic difference is construction. Braids of heading 5607 are tightly plaited as Lhey are
used for towing, loading and other high stress activities. Braids of heading 5808 are loosely
plaited, as they are ornamental in nature and are used in tassels and dressing gowns and as
belts in baggie pants, etc.; they can be flat as well as tubular. Braids of this heading should not
be raw and unbleached and should not he of very high strength.
2. Braids of heading 5607 have a very compact structure. Braids of heading 5808
are easy to open up and are usually of multiple colours. The term 'gimped' is explained in detail
under heading 5606. The yarns are wrapped around a bundle of threads and a thick cord is
formed and this is twisted loosely with another similar cord to form a cabled decorative cord
(Fig, 11.37).Gimped cords of this heading are normally made from shining and silky yarns,
such as rayons and silk.

Fig. 11.37. Decorative cord (heading 5808).

However, the heading excludes braids specifically covered under other headings such as
(a) Braids made with monofilament of which any cross-sectional dimension exceeds 1 mm or
with strip and the like of a width exceeding 5 ram, ofplasticsorwitb other plaiting materials
(heading 4601),
(b) Twine, cordage, rope, cables and braided imitation catgut of heading 5607
(c) Braided wicks for lamps, stoves, lighters, candles or the like (heading 5908).
(d) Hosepiping and similar tubing (heading 5909).
(e) Transmission or conveyor belts or belting of heading 5910.
(f) Articles for technical uses, of heading 5911 (e.g., braids of a kind used in industry as
packing or lubricating material).
(g) Slide fasteners (heading 9607) and hooks, eyes and press fasteners, of base metal, fixed
at intervals on braided tape, provided that the hooks and eyes and press fasteners give the
goods their essential character (heading 8308 or 9606, as the case may be).
Trimmings with Fringes
This is a very complex heading from classification angle. It includes assorted ornamental fabric
trimmings which should not be knitted or crocheted and should be without embroidery. These
trimmings are normally in shape of narrow woven fabrics or galloons with loose yarn ends on
one or both lengthwise directions of the selvedges or ends. There are numerous fancy
products in this heading which are used as borders for furnishing materials.
Fabric fringes of this heading are available in various forms and names. A few of them are B on
lie or Bullion fringe, cut moss or moss edge fringe, fine cut fringe, glass bead fringe, loop fringe,
netted tassel fringe, rat tail fringe, tassel fringe, ceramic bead fringe, wood mold fringe, cotton
ball or pom fringe, and so on.
 Special Woven fabrics; Tufted Textile Fabrics; Lace; Tapestries; Trimmings; Rmbroidery

Fig. 11.38. Decorative trimmings.

Tassels, Pompons and Similar Articles
Unlike the ornamental trimmings of fabric fringes, these articles are usually individual articles.
They are the combination of cords and fringes. Tassels are defined as individual items made
of a head and skirt of fringes or additional embellishments like liny tassels, overlaid cords, wood
or glass beads, to name a few. Tassels may be attached to cords for various purposes. Tassels
are often used for decoratively tying the hanging curtains. Pompons are short threads secured
togetlier in the middle with the ends branching out loose in all directions. All tliese articles may
be provided with a loop for an attachment purpose.
Heading 5808 has exclusions such as frogs, epaulettes and lanyards made from the same
material. Rosette is an ornament or badge made of ribbon or silk that is pleated or gathered to
resemble a rose and is used to decorate clothing or is worn in the buttonhole of civilian dress to
indicate the possession of certain medals or honours. Frogs are units of arranged cording in a
decorative shape from *A inch to 5 inches wide. T hey may be called frog rosettes. Epaulette
is a shoulder embellishment denoting rank and position. Lanyard is a eord worn around the
neck for carrying something, such as a knife or whistle or identity card. Heading 5808
excludes:
(a) MeUil wire core or gimped cords (under the heading of metals).
(b) Insulated electric wire covered with tubular and hollow braid (heading 8544).
(c) Picol or purl edged ribbons and rat tooth ribbons (heading 5806).
(d) Knitted or crocheted ornamental trimmings (heading 6002).
(e) Rosettes made of braids and trimmings (heading 6217 or 6307).
(0 Frogs, epati Idles and lanyards made from the same materials (heading 6217). (g)
Shoelaces and corset laces elc, with their ends spliced or otherwise treated to prevent
unraveling (opening), as well as sword knots (heading 6307).
5809 WOVEN FABRICS OF METAL THREAD AND WOVEN
FABRICS OF METALLISED YARN OF HEADING 5605, OF A KIND USED IN APPAREL, AS
FURNISHING FABRICS OR FOR SI M ILAR PURPOSES, NOT ELSEWHERE SPECIFIED OR
INCLUDED.
580900 (-) Woven fabrics of metal thread and woven fabrics of metallised
yarn of heading 5605, of a kind used in apparel, as furnishing fabrics or for similar purposes,
not elsewhere specified or included.
Metallised Fabrics
Woven fabrics of metal yarns of heading 5605 are classified under this heading. There is a
tendency to classify these kinds of fabrics in the residual headings of
Customs Classification of Textiles unci Textile Articles mulct tISN
Chapters 50 55 and 58 under 'others' or 'of other textile materials'. This is an exclusive
heading for metallised fabrics. Following must be kept in mind while considering this heading
for classification:
1. It includes even impregnated coated, covered and laminated fabrics, (Chapter Note 1 to
Chapter 5*J excludes heading 5809).
2. It does not include knitted fabrics of metallised yarns and threads.
3. It does not include metallised fabrics of a kind used for technical and industrial purposes.
4. Primary condition of this heading is that the fabric should be woven. So, tulle and net fabrics
of metallised fabrics shall be classified under heading 5804 only.
5. Even embroidered metallised work w i l l be classified under heading 5810.
6. Narrow woven zari or metallised ribbons should be classified in heading 5806.
7. Metallised fabrics should not be confused with pure metal wire meshes that are classifiable
in Section XV.
5810 EMBROIDERY IN THE PIECE, IN STRIPS OR IN
MOTIFS.
581010 (-) Embroidery without visible ground.
(581090) (-) Other embroidery.
0 (--) Of cotton.
1 (--)Of man-made fibres. 581099 (--) Of other textile materials.
Embroidery
Lace is a thread work without any pre-existing base fabric. Embroidery is a thread work on
pre-existing ground (base fabric). It is either hand-made or machine-made. Embroidery
threads are usually textile materials but also include materials like metal thread, raffia and
glass (but does not include glass thread). An embroidery work in which the ground fabric is
eliminated (by chemical process or by cutting out) is dubbed as 'embroidery without visible
ground'. This type of embroidery without visible ground is very similar to lace in appearance,
but laces are classified separately under heading 5804. It is therefore, important to
appreciate the difference between the two.
Distinction between Lace [subheading (580420)] and Embroidery without Visible Ground
(subheading 581010)
■
1. If the base fabric of embroidery is removed by cutting, as shown in Fig. 11.39, the edges of
the cut fabric will show small ends of yarns. Laces do not have loose ends.
2. Base fabric is removed by chemical processing also. For example, if the base is cotton
fabric and embroidery thread is polyester, then cotton is dissolved in a solvent (chemical)
leaving embroidery work of polyester thread unbanned. Chemical dissolving can never be
complete, as at tighter embroidered areas, base fabric cannot be removed completely.
Exposure of fabric to chemicals for a longer duration weakens the fabric. Therefore, the
chemical treatment cannot be very harsh. Lace is more defined and sharper.
Special Woven rubrics; Tufted Textile Fabrics; Laec: Tapestries: Trimmings: Lrnbroklery

Fig 11.39. Chemical lace and cut work embroidery lace (Embroidery without
visible ground)

It is not easy to make distinction between machine embroidery and machine lace. Lace
generally has the same appearance on both the sides. Embroidery fabric is different on the
front and back side. Front or right side shows a certain relief and the back side or wrong
side is usually flat.
It is extremely difficult to distinguish between a chemical lace or cut lace (Fig. 11.39)
(considered as embroidery of heading 5810) and a net lace (of heading 5804). In many
cases, the patterns are exactly identical and it becomes virtually impossible to decide
classification by merely seeing the lace. The comparative difference can only be
appreciated if both types are presented together.
Embroidery on a Pre-existing Fabric
The base fabric can be any fabric. It can be a woven, specially woven, knitted or crocheted,
felt, tulle, net velvet, coated or a narrow woven fabric. Embroidery work on tulle and net
fabrics looks very similar to laces, as shown in Fig. 11.40.

Fig, 11.40. Embroidery on visible ground,

It is not easy to distinguish such embroidered works from laces. In fact, embroidered tulle
and net fabrics are known as filet laces. In filet laces, the open spaces of the fabric are
filled by embroidery. There are various methods of embroidery. These include:
• Cutwork embroidery (Fig. 11.39);
• Drawn thread work embroidery (Fig. 11.41);
Customs Clfissi ligation of Textiles and Textile Articles under HSN
« Darned embroidery (filling the open spaces in fabric); and
• Combinations thereof;
• Machine embroidery with decorative stitches.
The embroidery works listed above, are also very similar to laces of heading 5804. From
technical and technique point of view, the difference between lace and embroidery is obvious and
apparent, but on appearance, the difference is too difficult to make out.

Fig. 11.41. Drawn thread embroidery.

Broche Fabrics vis-a-vis Embroidered Fabrics
Machine embroidered patterns can be small or big, geometric or floral. They can be very
subtle, fine or thick. Sometimes, a casual look may not even help notice the difference between
an embroidered motif and a printed or woven pattern. Jacquard woven fabrics usually have
figurative patterns in the weave itself. It is very easy to distinguish between embroidered
figurative pattern and jacquard woven figurative pattern. In embroidery, the back side may be
unaffected or pierced or show some criss-cross thread. In jacquard, the back side will show the
front partem like a negative of a photo (see Fig. 5.21). In broche fabrics, the design or motif is
introduced in the weaving stage itself. The design in a weave has a regular repeat, whereas
in embroidery it is very unlikely. Embroidery is done by stretching the ground fabric in
machine and needles are inserted and pierced as per the command to the machine. The machine
repeats the pattern after a particular distance, whereas in the weave, pattern repeat is after a
set number Of warps and wefts,
Applique Work
Embroidery is not merely a thread work. Beads, sequins and many similar other accessories
are also incorporated in the thread work. Sometimes, the ornamental motifs of textile or
other materials are sewn or embroidered to the ground fabric. The use of cords and twines
and special novelty yarns, such as chenille yarns and other trimmings is also a part of an
applique work. They are first knotted or designed as a pattern, and then they are sewn to the
base fabric.
Embroidery in Strips and Motifs
Embroidery can be in the form of a piece or sUip or a motif. Pieces and strips may bear a
series of identical designs, which may or may not be cut at regular intervals as per
requirements. Motifs are individual pieces in the form of badges, emblems
 Special Woven Fabrics; Tufted Textile Fabrics; Lace; Tapestries; Trimmings; Embroidery

Fig. 11.42. Applique work on net fabric (heading 5810).

and insignias (of a kind classified under heading 5807, but they are woven and not
embroidered),

Fig. 11.43. Embroidery in strip and motif (heading 5810).

The beading excludes:
(a) Embroidery on non-textiie materials such as plastic, rubber, paper leather.
(b) Needle-worked tapestries (heading 5805).
(c) Sets consisting of woven fabric and yarn for making up into embroidered tablecloths or
serviettes or similar articles (heading 6308). This includes darning set, in which a piece of
basket woven fabric is sold with a numher nf coloured threads to produce coloured designs and
sceneries known as tapestries.
(d) Embroidery with glass thread without visible ground (heading 7019).
5811 QUILTED TEXTILE PRODUCTS IN THE PIECE,
COMPOSED OF ONE OR MORE LAYERS OF TEXTILE MATERIALS ASSEMBLED WITH PADDING
BY STITCHING OR OTHERWISE, OTHER THAN EMBROIDERY OF HEADING 5810.
581100 (-) Quilted textile products in the piece, composed of one or more
layers of textile materials assembled with padding by stitching or otherwise, other than
embroidery of heading 5810.
Quitted Textiles
Quilting is a kind of stitching through a top fabric, a foam layer and a backing fabric in a way
to add design and to hold the layers together, as shown in Fig. 11.44. The top and the backing
fabric can be knitted or woven or non-woven and the foam layer can be PU foam sheet, foam
rubber sheet, felt or batting or wadding. These layers are stitch-bonded in a decorative pattern.
Quilting is not an elaborate stitching or needling. The primary function of quilting is to hold the
layers together and to create a puffed effect so as to create body-soothing contours on the
surface of the fabric.

Fig. 11.44. Quilting (outer appearance).

Sometimes, instead of stitching or stitch bonding, the layers of the fabrics are held
together by knotted ties, or by adhesive, by heat bonding or other means. These quilted
fabrics should have a raised or puffed surface otherwise, they will not be classified under
this heading. For instance, the top layer is a pile knitted fabric and the back fabric is a
woven fabric and in between is PU foam bonded by heat treatment. If the surface of the
face pile knitted fabric does not show a raised or puffed effect, then it should be classified
as knitted pile fabric laminated with PU foam under heading 6001 and not under this
heading.
Heading 5811 does uot cover the following quilted items:
(a) Plastic sheets quilled, whether bv stitching or heat-sealing, to a padded core
(generally Chapter 39).
(b) Stitches or quilted textile products in which the stitches constitute designs giving
them the character of embroidery (heading 5810).
(c) Made up goods of this Section (see Section Note 7).
(d) Articles ol'bedding or similar furnishing of Chapter 94, padded or internally fitted.
Guidelines for Classification under Heading 5811
1. The goods of this heading are not basic fabrics; instead these are textile prod
ucts in piece made from basic fabrics. Piece goods arc different from made
ups. This is explained under Section Note 7 to Section XI,
Piece goods consisting of two or more lengths of identical material joined end to end, or composed of
two or more textiles assembled in layers, are not regarded as made-up. Nor arc textile products in
the piece composed of one or more layers of textile materials assembled with padding by stitching
or otherwise.
Further, the Chapter Notes 1 and 2(a) to Chapter 63 exclude goods of Chapters 56 62. So,
the quilted textile products as long as they are piece goods will remain classified under this
heading only. However, if these piece goods of quilted fabrics are used in the manufacture of
garments or beddings, etc., as a raw material, then the classification will depend upon the final
product. For example, a quilted fabric shall be classified under this heading, whereas the
garment (Fig. I L46) made out of this quilted fabric shall be classified under Chapter 61 or 62,
Similarly, quilted mattresses will be classified under heading 9404 as they are articles of
bedding.
2. Quilted textile products should be distinguished from embroidered products of
heading 5810. Although the quilled patterns are decorative in nature, the pri
mary function of quilting is to hold the layers in place. The essential character
of the stitching should not be embroidery.

Fig. 11.45. Quilted jacket to be classified under Chapter 61 or 62.

3. Chapter 59 covers impregnated, coated, covered or laminated textile fabrics. Chapter
Note 1 to Chapter 59 specifies the scope of the kind of textile fabrics covered under this
Chapter.
The expression textile fabric applies only to the woven fabrics of Chapter 50 to 55, and
heading Nos. 5803 and 5806, the braids and ornamental trimmings in the piece of heading No.
5808 and the knitted or crocheted fabrics of heading No. 6002. Therefore. Chapter 59 does
not cover impregnated, coated, covered or laminated quilted textile products. Instead, these
are classified under this heading only.
4. Quilted products of this heading should be distinguished from the stitched bonded
warp-knitted fabrics of Chapter 60. Malimo technique has been a new addition in fabric
making, especially for high strength fabrics (refer Chapter 60 for more details). In this
technique, one or more layer of yarns are trapped in the chain stitches of warp knitting.

UNIT XII (CHAPTER 59)

Impregnated, Coated, Covered or Laminated Textile Fabrics; Textile Articles of a
Kind Suitable for Industrial Use
The textiles and textile articles of this chapter are known as 'engineered textiles'. Composite
fabrics with several different textile and non-textile materials are produced for imparting
special characteristics. These fabrics find use in many industrial and non-industrial
applications.
UNIT XII corresponds to Chapter 59 of the Harmonised Commodity Description and
Coding System.
Chapter Notes
1. Except where the context otherwise requires, for the purposes of this Chapter, the
expression 'textile fabrics 'applies only to the woven fabrics of Chapters 50 to 55 and
headings 5803 and 5806, the braids and ornamental trimmings in the piece of heading
5808 and the knitted or crocheted fabrics of headings 6002 to 6006.
[This Chapter Note defines the scope of the term 'textile fabrics' under this chapter. The
following are textile fabrics for this chapter, although textile materials such as braids and
ornamental trimmings are not 'fabrics' in their normal sense:
- All types of woven fabrics of Chapters 50 to 55
- Among specially woven fabrics, only Gauze fabrics of heading 5803 and narrow woven
fabrics of heading 5806
- Braids and ornamental trimmings in piece of heading 5808

- All knitted fabrics of Chapter 60 except heading 6001 The left out Chapters and heading
are:
- Chapter 56 of non-wovens and Chapter 57 of carpets
- Chapter 58 except headings 5803, 5806 and 5808
- Heading 6001 of knitted or crocheted pile fabrics
Under Chapter 56, non-woven fabric (felts and non-wovens) are covered under headings
5602 and 5603, and knotted twine nettings under heading 5608. Rest of the headings are
not fabrics. Chapter Note 3 to Chapter 56 covers impregnated, coated, covered or
laminated felts and non-woven of headings 5602 and 5603 under their respective headings
only. As per explanatory notes to heading 5608, the impregnated nettings are classified
under the same heading only. Carpets of Chapter 57 are laminated structures and are covered
under their respective headings.
In terms of Chapter Note 1 (c) of Chapter 60 impregnated, coated, covered or laminated
knitted or crocheted pile fabrics of heading 6001 remain classifiable under heading 6001.
From the above, it must be kept in mind that all impregnated, coated, covered or laminated
fabrics do not fall under Chapter 59. The exclusions, as listed above, must be taken care of.]
2. Heading 5903 applies to:
(a) Textile fabrics, impregnated, coated, covered or laminated with plastics, what
ever the weight per square metre and whatever the nature of the plastic mate
rial (compact or cellular), other than:
(1) Fabrics in which the impregnation, coating or covering cannot be seen with the naked eye
(usually Chapters 50 to 55, 58 or 60); for the purpose of this provision, no account should
be taken of any resulting change of colour;
(2) Products which cannot, without fracturing, be bent manually around a cylinder of a
diameter of 7 mm, at a temperature between 15°C and 30°C (usually Chapter 39);
(3) Products in which the textile fabric is either completely embedded in plastics or entirely
coated or covered on both sides with such material, 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);
(4) Fabrics partially coated or partially covered with plastics and bearing designs resulting
from these treatments (usually Chapters 50 to 55, 58 or 60);
(5) Plates, sheets or strip of cellular plastics, combined with textile fabric, where the textile
fabric is present merely for reinforcing purposes (Chapter 39); or
(6) Textile products of heading 5811.
(b) Fabrics made from yarn, strip or the like, impregnated, coated, covered or
sheathed with plastics, of heading 5604.
[After bleaching, dyeing and printing, the fabric is subjected to finishing process. This
includes water repellant, fire resistant, and moth resistant/repellant finishes. None of these
treatments are visible to naked eye as the fabric is dipped into and runs through a wet bath
containing such finishes. No separate visible layer is formed. Fabrics in which the coating or
impregnation.'does not form a distinct or clear visible layer shall be classified under their
respective chapter headings (usually under Chapters 50 to 55, 58 and 60) and not under
this heading. For example nylon taffeta cloth used in umbrellas has water repellent/proof
finish; but the finish is in situ. It does not result in any separate layer formation. So, it shall
be classified under heading 5407.
Meaning of Expressions 'naked eye' and 'no account should be taken of any resulting change of
colour'
The layer should be visible to the 'naked eye'. Sometimes, on microscopic study, layer
formation in certain coated or impregnated fabrics may be noticed. Note 2(a) precludes the
use of such magnification. 'Naked eye' should not give rise to subjectivity or personal
observations. Sample should be seen in normal daylight conditions using normal vision
(corrected if necessary with spectacles). As per Chapter Notes the condition with respect to
visibility with naked eye applies only to textile and textile articles of headings 5903 and
5907. The coating of the fabrics of heading 5901 may or may not be visible with the naked
eye.

Impregnated. Coated, Covered or Laminated Textile Fabrics; Textile Articles of a Kind Suitable for
Industrial U&e
Another condition is also attached i.e., no account should be taken of any resulting change of
colour with respect to goods of heading 5903. Coloured or dyed fabrics are susceptible to
change of colour on any subsequent chemical treatment. Application of various finishes on
cither side of the fabric may cause slight change of colour of that side. But this change in colour
is not due to a visible layer formation. For example, if the basic fabric is black in colour and after
some chemical application on the back side of the fabric, the colour turns dark grey, there is
no distinct layer formation of dark grey over the black. Instead the black has itself turned into
dark grey. Many a times the synthetic taffeta fabrics are treated with water-repellent finish
which results in slight change of texture and colour of that side of the fabric. Such type of
fabrics will not fall under heading 5903.
Sometimes, a distinct visible layer is laminated with almost the same colour as that of fabric.
For example the sample is a PVC coated fabric (Fig. 12.1a and b). The fabric is black in colour
and coating is of dark grey colour but there is distinct coating as may be seen from the
difference of colour of the coated portion and that of base fabric yarn-ends at the selvedges.
Peeling a few yarns from either vertical side (warp) or horizontal side (weft) also helps in
knowing whether there exists a separate coating or not. After unweaving or deconstructing the
coated fabric, either the back layer stands out (Fig. 12. lb) or in case of very thin layers the
back side of peeled, loose yarns will show the colour of the coating very distinct from that of
yarn (Fig. 12.2). Such types of fabrics are classified under heading 5903.
a) PVC coated black fabric (h) PVC coated black fabric de-layered
Fig. 12.1. Change of colour Test.
Coated, impregnated or laminated layer could be of any thickness. In case of relatively thick
layers, even by seeing the cross-section of the coated fabric one can find out two distinct
layers. But the problem of seeing a separate layer comes where the coating is almost of the
same colour and extremely thin (Fig. 12.2).

Kig. 12.2. PIJ (sliver white) coated on blue fabric. Sometimes, in the case of fusible linings, the
cotton fabric is coated or sprayed with fine dots of plastic all over the surface. If these plastics
dots are visible with naked eye, then classify under this heading only. Cotton cannot fuse on its
own; therefore, it needs a fusible medium. Plastic dots on cotton surface act as fusible medium
between the fabric and the fusing substrate (Fig. 12.3).

Fig. 12.3. Cotton fusible lining sprayed with fine plastic dots (heading 5903).
The fabric, sandwiched between plastic layers, or coated on both sides, shall not be deemed as
textile article. Instead, it shall be taken as an article of plastic under Chapter 39. Sometimes,
fabrics are partially coated or partially covered so as to create some designs. If the blank
fabric surface is prominent, then it is better to classify the fabric as normal fabric under its
respective heading.
Many a times, the fabric is merely present on plastic sheeting as reinforcement material (refer
to Fig. 1.3). The tear strength of the plastic sheet is enhanced multifold if a thin fabric is
embedded in this. Normally, paper envelopes have a loose and light cotton woven fabric lining
(gauze fabric). This reinforces the paper envelope and it is not easy to tear. Similarly to make
the plastic sheet or roll more durable, gauze (loosely plain woven) fabric is used at the back as
reinforcement. It not only imparts strength, but also the dimensional stability. The essential
character of the material remains plastic sheet only, so it is classified under Chapter 39.
Heading 5811 is very different from other headings. The quilted textile products in piece (i.e.,
in rolls or uncut) of this heading can even be coated. The principle of classification of quilted
articles in piece is based on quilting, not on the product composition (as long as the quilted
layers contain textile fabrics whether coated or otherwise). Therefore, quilted products in the
piece are not covered under heading 5903. Note 2 (a) (2) has laid down some parameters
with respect to stiffness of plastic coated fabrics. In practice this test is rarely done. In practice,
the plastic coated fabric should be flexible.
Heading 5604 covers basically three types of yarns:
1. Core spun rubber yarn (in which the rubber thread is covered by textile yarn. For details
refer heading 5604).
2. Impregnated or coated high tenacity yarn of polyesters or of nylon or of-polyarnides or of
viscose rayon. These could be impregnated or coated with plastics or rubber.
Impregnated, Coated, Covered or Laminated Textile Fabrics; Textile Articles of a Kind Suitable
for Industrial Use
3. Impregnated coated, covered and sheathed yarns of headings 5404 and 5405 (i.e.,
synthetic and artificial monofilament yarns respectively). These could also be impregnated,
coated, covered and sheathed with plastics and rubber.
Heading 5903 covers fabrics made out of plastic impregnated, coated or sheathed yarns of
heading 5604.]
3. For the purposes of heading 5905, the expression 'textile wall coverings ' applies
to products in rolls, of a width not less than 45cm, suitable for wall or ceiling
decoration, consisting of a textile surface which has been fixed on a backing or
has been treated on the back (impregnated or coated to permit pasting). This
heading does not, however, apply to wall coverings consisting of textile flock or
dust fixed directly on a backing of paper (heading 4814) or on a textile backing
(generally heading 5907).
[This leaves the classification of textile wall coverings below 45 cm unanswered. The only
appropriate heading will be heading 5907 as it covers laminated, coated, covered fabrics,
which are other than plastic or rubber based.
Textile flock (the powder of the textile fibres) is gun-sprayed (or flocked) on the paper
surface to create velvet like effect, but the item quintessentially (in terms of Interpretative
Rule 2(a)} remains a paper product so it is classified under heading 4814. Similarly, textile
flock or dust is applied to the surface of woven or knitted fabric to create velvet like finish and
feel. It is kept out of this heading. It is classified under heading 5907.]
4. For the purposes of heading 5906, the expression 'rubberised textile fabrics'means:
(a) Textile fabrics impregnated, coated, covered or laminated with rubber;
(i) Weighing not more than 1500 g/m2; or
(ii) Weighing more than 1500g/m2 and containing more than 50% by weight of textile
material;
(b) Fabrics made from yarn, strip or the like, impregnated, coated, covered or sheathed with
rubber, of heading 5604; and
(c) Fabrics composed of parallel textile yarns agglomerated with rubber, irrespective of their
weight per square metre.
This heading does not, however, apply to plates, sheets or strip of cellular rubber combined
with textile fabric, where the textile fabric is present merely for reinforcing purposes
(Chapter 40), or textile products of heading 5811.
[Heading 5906 is very similar to heading 5903; only the coating medium is different.
Instead of plastic, it is rubber. There is some more difference also.
As long as the coated rubberized fabric is less than 1500g/m2, the weight of the fabric portion
need not be more than 50% for the purpose of classification under this heading, provided it
should not be merely present for reinforcement purpose. It means the description 'rubberized
fabric' prevails irrespective of weight of fabric. Interpretative Rule 1 works. However, if the
weight of the rubberized fabric is more than 1500g/m2, the weight of fabric portion does
influence classification. If rubber is more, then classification will be under Chapter 40,
309
otherwise it is under this heading only. The Chapter Note 4 (a) (ii)
specifically states that the weight of fabric should be more than 50% of the total weight.
Like heading 5903, this heading too covers the fabrics made out of already rubber
impregnated, coated, covered or sheathed yarns. This heading also covers fabrics of parallel
textile yarns agglomerated with rubber. 'Agglomerated' means parallel yarns are jammed
in a fine rubber matrix so as to create a fabric without weft, horizontal yarn.]
5. Heading 5907 does not apply to:
fa) Fabrics in which impregnation, coating cannot be seen with the naked eye (usually
Chapters 50 to 55, 58 or 60); for the purpose of this provision, no account should be taken
of any resulting change of colour;
(b) Fabrics painted with designs (other than painted canvas being theatrical scenery, studio
backcloths or the like);
(c) Fabrics partially covered with flock, dust, powdered cork or the like and bearing designs
resulting from these treatments; however, imitation pile fabrics remain classified in this
heading;
(d) Fabrics finished with normal dressings having a basic of amylaceous or similar substances;
(e) Wood veneered on a backing of textile fabrics (heading 4408);
(f) Natural or artificial abrasive powder or grain, on a backing of textile fabrics (heading
6805);
(g) Agglomerated or reconstituted mica, on a backing of textile fabrics (heading 6814); or
(h) Metal foil on a backing of textile fabrics (generally Section XIV or XV).
[This heading is a residual heading for impregnated, coated, covered or laminated fabrics of
the entire Section XI. Headings 5903 and 5906 covered plastic and rubber coated textile
fabrics respectively. There are other media of impregnating, coating and covering textile
fabrics also. This Chapter Note has listed some coated materials which cannot be classified
under this heading. The exclusions listed above are self-explanatory. The primary condition
of coating etc. remains the same i.e., it should be visible with the naked eye and no account
shall be taken of any resulting change in colour. This is explained in detail under Chapter
Note 2.]
6. Heading 5910 does not apply to;
(a) Transmission or conveyor belting, of textile material, of a thickness of less than 3mm; or
(b) Transmission or conveyor belts or belting of textile fabric impregnated, coated, covered or
laminated with rubber or made from textile yarn or cord impregnated, coated, covered or
sheathed with rubber (heading 4010).
[What is belting and what is belt? Belting as a noun means material of which belts are made.
Beltings cover all forms of belts, and rolls of material from which belts are made up, that are
designed for the transmission of power or for the purpose of conveying or elevating. Endless
woven belting is a narrow woven fabric, usually in plain
[mpregnated, Coated, Covered or Laminated Textile Fabrics; Textile Articles of a Kind Suitable
for Industrial Use
or even twill weave, in which the warp consists of one continuous thread wound in a helix to
the required length and woven without joint or splice so that the first and last picks are
adjacent. Solid woven belting consists of more than one ply, the plies being interlocked in the
weave, or bound together by binding threads in the course of weaving. Solid woven beltings
are usually impregnated or otherwise treated to increase the coefficient of friction and the
resistance to moisture and rotting, to improve the linear stability, and to impart other
properties especially desirable in belting (Textile Terms and Definitions, The Textile Institute,
Manchester). Belting of thickness of less than 3mm is excluded from heading 5910. It is
classified in Chapters 50 to 55, or as narrow woven fabrics (heading 5806), or as braids
(heading 5808), etc.] 7. Heading 5911 applies to the following goods, which do not fall in
any other heading of Section XI:
(a) Textile products in the piece, cut to length or simply cut to rectangular
(including square) shape (other than those having the character of the
products of headings 5908 to 5910), the following only:
(i) Textile fabrics, felt and felt-lined woven fabrics, coated, covered or laminated with rubber,
leather or other material, of a kind used for card clothing, and similar fabrics of a kind used for
other technical purposes, including narrow fabrics made of velvet impregnated with rubber,
for covering weaving spindles (weaving beams);
(ii) Bolting cloth;
(Hi) Straining cloth of a kind used in oil presses or the like, of textile material or of human
hair;
(iv)Flat woven textile fabrics with multiple warp or weft, whether or not felted, impregnated
or coated, of a kind used in machinery or for other technical purposes;
(v) Textile fabrics reinforced with metal, of a kind used for technical purposes;
(vi) Cords, braids and the like, whether or not coated, impregnated or reinforced with metal,
of a kind used in industry as packing or lubricating materials;
(b) Textile articles (other than those of headings 5908 to 5910) of a kind used
for technical purposes [e.g., textile fabrics and felts, endless, endless or fit
ted with linking devices, of a kind used in paper making or similar machines
(e.g., for pulp or asbestos-cement), gaskets, washers, polishing discs and
other machinery parts].
Meaning of expression 'in the piece'
The expression 'in the piece' has been used in many headings; but it has not been
explained anywhere in the HSN. As per the Fairchild's Dictionary of Textiles, the
definition of 'in the piece' is fabrics woven in lengths to be sold by yard in retail. It
indirectly means goods which are not cut. Therefore, it means the goods should be
in rolls and uncut, which may be later cut to size as per requirements.
[The expression 'simply cut to rectangular (including square) shape' needs to be understood
in relation with the expression 'made up' in
Section Note 7. As per this Section Note, fabrics which are simply cut into squares and
rectangles are not treated as made ups; instead, they are deemed as fabrics. In case of
textile articles of heading 5911, fabrics simply cut to rectangular shape are provided with
separate entity. Textiles and textile articles are used in many industrial and technical
applications. The Chapter Note states this heading should be applied if the goods are not
covered in other heading of the Section XT, Therefore, any technical textile article covered in
any of the preceding or succeeding headings of heading 5911 shall be classified in that head-
ing only. There is a common fallacy to classify all the technical or industrial textile and textile
articles under this heading without opting for more specific headings available elsewhere in
the Section XI. A few headings are clearly intended for industrial textiles, for example:
- woven fabrics obtained from materials of heading 5404, i.e., fabrics of synthetic
monofilaments
- woven fabrics obtained from the strip or the like of subheading 540720. Strip or the like
means the fabrics made from flat artificial straw; fabrics specified in Note 9 to Section XI.
These fabrics consist of layers of parallel textile yarns superimposed on each other at acute or
right angles. These layers are bonded at intersections of the yarns with an adhesive or
thermal bonding;
- felts of heading 5602 and non-wovens of heading 5603 other than uiose specifically listed
under heading 5911
Coating, Impregnation and Lamination
This chapter covers coated, impregnated or laminated textile and textile articles. Coating,
impregnation and lamination are three different terms. All these processes cause change in
surface properties of fabrics (Fig. 12.4). Coating is basically a covering of chemicals or other
grains on the surface of the fabric without really penetrating into the fabric. It is more a
surface phenomenon. It may or may not form a distinct layer. Impregnation is application of
chemicals or other materials by permeating through the fabrics in situ. It is like saturating the
fabric with the chemical. Impregnation also not always results in a separate layer formation.
Lamination is bonding (thermal, mechanical or chemical) an already existing thin sheet on to
the fabric. In lamination, there is always separate layer formation.
-weft Coating
Impregnation
Lamination
312 Fig. 12.4.
Concept of
coating,
impregnation and
lamination.
The thumb rule to opt for this heading is that the textile articles should have specific and
particular characteristics, which identify them as being specific to a machine or an apparatus
or equipment or any instrument.]

5901 TEXTILE FABRICS COATED WITH GUM OR AMY-

LACEOUS SUBSTANCES, OF A KIND USED FOR THE OUTER COVERS OF BOOKS OR
THE LIKE; TRACING CLOTH; PREPARED PAINTING CANVAS; BUCKRAM AND
SIMILAR STIFFENED TEXTILE FABRICS OF A KIND USED FOR HAT FOUNDATIONS

590110 (-) Textile fabrics coated with gum or amylaceous substances, of a

kind used for the outer covers of books or the like
590190 (-) Other
Amylaceous Substances and Textiles
'Amylaceous' means 'of, relating to or resembling starch; starchy'. Gums and amylaceous
substances by their chemical and physical nature are normally coated. Their thick viscosity
does not permit the fabric to be dipped or impregnated. But coating of this heading must be
felt if it is not visible to the naked eye. Feel test is mandatory. Otherwise, the fabric of this
heading will not be different from the normal woven fabrics of Chapters 50 to 55. Further,
feeling alone is also not sufficient. Even a normal fabric is sometimes starched for a stiffer
drape. Such fabrics also do not qualify to be classified under this heading. The coating should
be significant enough so that it appears like a bookbinding cloth. In simple words, only
heavily starched fabrics are covered under this heading.
The heading includes fabrics coated with gum or amylaceous substances such as natural
starch, modified starch etc. which are used for bookbinding. But it does not mean that all
types of bookbinding cloth are covered under this heading. Bookbinding cloth can also be a
paper laminated cloth (classified under Chapter 48) or a plastic sheet reinforced with a thin
fabric gauze sheet (classified under heading Chapter 39). The bookbinding cloth coated with
aqueous acrylic solution will be classified under heading 5901 and not under heading 5903
even though acrylic is a plastic polymer. Amylaceous substances not only include starch but
also preparations 'resembling starch'. An aqueous acrylic polymer binder resembles gum
preparation and it is almost transparent.
Woven fabrics of linen coated with gum or amylaceous substances are also used as
bookbinding material. The heavily gum coated cotton, linen or man-made fabrics are also
used as outer cover for boxes and designer cases etc. Typical gauze cotton fabric is used
extensively in bookbinding as liner and is coated and dipped in starch or gum. The coating can
be seen across the square holes. They may be unbleached, bleached, dyed or printed. The
surface of such fabric may be smooth, rough, uneven, or embossed. Unbleached gum coated
cloth should not be confused with the sized grey fabric immediately taken from loom. The
sized grey fabric should have an essential character of a bookbinding cloth. 'Sized' means
fabrics made out of yarns impregnated with sizing agent just before the weaving process.
This imparts additional strength to yarns to withstand force of weaving process. Sizing agents
are colourless starch or modified starch or polyvinyl alcohol aqueous solutions. Bookbinding
cloth

are normaily coloured and have a finished surface. Sized grey fabric docs not qualify as a
'coated' fabric. The coating of bookbinding is more permanent than the sizing of a grey fabric.
Tracing cloth is also known as Vellum cloth and it is a fine land of cotton fabric, made very
transparent, It used as a tracing cloth for achitcctural purposes. Engineers' original drawings
are still made on tracing cloth.
Prepared Painted Canvas
Grey or raw canvas is normally a cotton or linen fabric, classified under Chapter 52 or 53 as
the case may be. This canvas needs to be surface coated with a filler substance to make the
surface good enough to paint, water-colour or oil paint. Grey or raw canvas, in loom state, is
known as unprimed canvas and prepared canvas (unpainted) is called primed canvas (Fig,
12.5). Prepared paint canvas is covered under this heading. Commercially available primed
canvas is usually coated with acrylic gesso or other acrylic primers. Some specialty* brands
have oil based primers, preferred by some artistes.
Fig. 12,5. Unprimed cotton canvas (Chapter 52) and primed canvas (heading 5901).
Fabrics for similar uses, impregnated or coated with plastics, are excluded (heading 5903).
Buckram and Similar Stiffened Textile fabrics
Buckram is a stiff clodi generally made of cotton or linen, which is used as bookbinding material.
It is also used to stiffen clothes, specially (he sLraight-jackets and crinolines worn by Huropeans in
earlier times. Buckram is also used as fusible lining to stiffenspe-cially collars. But cut buckram
collar will be classified under heading 6217 (Fig. 12.6).

Fig, 12,6. Buckram(heading 5901) and buckram collar (heading 6217).

Impregnated, Coated, Covered or Laminated Textile Fabrics; Textile Articles of a Kind Suitable
for Industrial Use
There are many other similar stiffened textile materials which are used for providing a
particular stiff shape to garment or garment accessory. Such stiffened materials find extensive
use in hat foundation. Felts of wool and of vegetable fibres are also pre-shaped for using them
as hat foundation. Any pre-shaped (into three dimensional shapes) stiffened material for hat
foundation will not be classified under Section XI.
TYRE CORD FABRIC OF HIGH TENACITY YARN OF 5902 NYLON OR OTHER
POLYARNIDES, POLYESTERS OR
VISCOSE RAYON
590210 (-) Of nylon or other polyarnides
590220 (-) Of polyesters
590290 (-) Other

Tyre Cord Fabrics

Tyre cord fabric is very different from any other fabric. In fact, it is a fabric and yet not fabric.
It is fabric because it has warp and weft and is woven like any other fabric on a loom. It is not
a fabric because the weft is only for the name's sake (Fig. 12.7). The weft repeats only after
long intervals. The purpose of weft is not to build a solid fabric but to hold the warps at place.
Warp is also not a normal warp. It is a sheet of cords. Cords are made by plying and twisting
two or three filament yarns of heavy deniers ranging from 210 to 1860. Weft is normally a
cotton spun yarn of coarse count (20-30s). Cotton spun yarn does not slip over nylon or any
other manmade filament. Tyre cord fabrics are subsequently dipped in molten rubber latex.

Fig. 12.7. Tyre (tire) cord fabric construction.

Tyre cord fabric is made from high tenacity yarns of polyester, nylon, aramid (Nomex),
viscose etc. These yarns should meet the standards of tenacity specified in Note 6 of Section
XI. Tyre cord fabric undergoes rigorous wear and tear, so very high tenacity of the raw material
is the primary requirement. For lower loads, cotton and viscose tyre cord fabric is used and for
heavy duty, nylon and aramid tyre cord fabric is preferred. Tyre cord fabrics not conforming to
the tenacity parameters, specified in Note 6 of Section XI, are not classified under this
heading.
Tyre cord fabrics should not be confused with fabrics of high tenacity yarns of heading
540710. Fabrics of heading 540710 are usually firmly woven fabrics. As stated above the
weaving in tyre cord fabric is minimal to the extent that warp cords remain in place while fixing
them in a rubber mould during the tyre manufacturing, as shown below (Fig. 12.8):
Tyre cord fabric, whether dipped in rubber or not, remains classified here.
 Nylon cord
fabric Steel
cord belts
Fig. 12.8. A steel radial tyre configuration.
The heading does not cover other woven fabrics used in
the manufacture of tyres or fabrics of yarns which do not
meet the specification of Section Note 6 to Section XI
(Chapter 54 or heading 5906, as the case may be),
5903 TEXTILE
FABRICS, IMPREGNATED, COATED, COV-
ERED OR LAMINATED WITH PLASTICS, OTHER THAN
THOSE OF HEADING 5902
59030 (-) With polyvinyl chloride
59030 (-) With polyurethane
59030 (-) Other:
Plastic Coated Fabrics
The fabrics of this heading are known in trade by various names such as imitation leather,
synthetic leather, artificial leather, PVC synthetic leather, PU synthetic leather (Fig. 12.7) etc.
Rexin is also conimon trade name in many countries but they are more plastics than textiles as
the gauze fabric is merely present as a reinforcement material as shown in Fig. 1.3.
Guidelines for Classification under Heading 5903
1. All textile fabrics (as explained in Chapter Note 1) coated with plastics are classified under
this heading irrespective of weight of the fabric in the total composition. But this docs not
include those plastic coated fabrics in which the fabric is merely present for reinforcement
purposes. And such coated fabric should not be an inflexible sheet in terms of specifications
mentioned in Chapter Note 2 (a) (2).
2. There is hardly any scope of invoking Interpretative Rules 2(b) and 3 <b) in this heading.
Even if the weight of the plastic portion is significantly very high. the goods should still be
classified as 'textile fabrics coated with plastics' and since a specific heading is given to such
fabrics under heading 5903. Interpretative Rule 1 cannot be overruled. Further, there is no
such condition of weight component of plastics in the coated textiles in the Chapter Note 2 to
this Chapter. Even in case of rubberised fabrics of heading 5906. the condition of weight of the
rubber comes into consideration only when the rubberised fabric weighs more than 1500g/m2.
3. The coating must be visible to the naked eye. Coating must not be decided by feel.
4. The coating should not result in change of colour of the surface of the base fabric. If the fabric
is yellow in colour and the coating is of blue colour, the coating should not affect the colour of the
base fabric. Sometimes, a translucent or semi transparent plastic layer gives an impression that
the base colour has changed. Rut it is not so. To verify this, coated fabric must be seen across the
cross-section.
5. If the fabric is sandwiched between two layers of plastic sheet, then the product shall not be
considered a textile or a textile article. Instead it shall be classified as plastic material under
Chapter 39 (Fig. 12.9).
6. The heading includes woven as well knitted or crocheted plastic coated fabrics. But it does
not include felt or nonwoven plastic coated fabrics (heading 5602 or 5603).

Fig. 12.9. Fabric sandwiched in plastic layers (Chapter 39).

Fusible lining used in textile and leather goods is also a plastic covered textile article. The
thermoplastic fine dots are sprayed all over the surface of the fabric. These dots fuse with layers
of fabric or leather on heating.
This heading also includes textile fabrics made from yarns of heading 5604.

Fig. 12.10. Imitation leather (coated or laminated d fabrics),

The back of imitation leather of this heading is usually a tricot (knit) or woven support structure
that takes the stress of use in the item. N on-woven based coated fabrics are covered in
headings 5602 and 5603. Imitation leathers arc often made out of polyvinyl chloride resin
(PVC) and polyurethane resin (PU) (Fig. 12.10).
An illustration:
A polyester woven coated fabric, water resistant (W/R) or water proof (W/P);
with gsm 270 and width 60 inches in rolls
In this case the description provided is not adequate. It does not state anything about coating,
covering or lamination. It is water resistant/proof; so, it must have been a coated material. But
the important question is whether the coated material is visible to the naked eye. Water resistance
can be imparted by merely by a tight weave or by treating the base fabric with a transparent
chemical finish. Water proof material requires better chemical finish. It can easily be achieved by
a polyurethane visible coating.
Sample, in this case, needs to be examined. If the coating is visible to the naked eye, classify
in this heading, otherwise consider heading 5407 which covers woven fabrics of polyester
filaments. It must be noted that coating should be not be felt or perceived by the stiffness of
the fabric. Neither is the magnification of the fabric permitted to ascertain coating. Heading
5903 also excludes:
(a) Quilted textile products of heading 5811;
(b) Textile fabrics coated or covered with plastics for use as floor coverings (heading 5904);
(c) Textile fabrics, impregnated or coated, having the character of wall coverings (heading
5905); and
(d) Textile fabrics impregnated, coated, covered or laminated with plastics made up as
explained in Section Note 7 to Section XI.
5904 LINOLEUM, WHETHER OR NOT CUT TO SHAPE;
FLOOR COVERINGS CONSISTING OF A COATING OR COVERING APPLIED ON A
TEXTILE BACKING, WHETHER OR NOT CUT TO SHAPE.
590410 (-) Linoleum
590490 (-) Other
Linoleum
Linoleum was invented in England in 1863 by Frederick Walton who coined the name linoleum
from the Latin name, linum, which means flax, and oleum, which means oil. Linoleum is
flooring that is manufactured by oxidizing linseed oil to form a thick mixture called linoleum
cement. The cement is cooled and mixed with pine resin, and wood flour and cork powder to
form sheets on a jute backing.
Linoleum is a textile base floor covering and yet it is not included in Chapter 57. Carpets and
other floor coverings are exclusively covered in Chapter 57. Linoleum is different from all other
floor coverings in design and construction. Linoleum, unlike all other floor coverings of Chapter
57, shows the coating on face side. The fabric is the back side of the flooring. The design and
inlay patterns are built in the coating itself. Floor coverings of Chapter 57 have coating on the
back side (Fig. 12.11). The coating is normally of latex and other plastic materials so as to impart
heaviness and to lock the loose ends of the fibres/yarns. The goods of Chapter 59 are different
as they have front or face side made of the coated material, be it heading 5901, or 5903 or
5907.
Linoleum is directly comparable with vinyl flooring tiles. Both on appearance look very similar.
Vinyl flooring is a synthetic sheet in which the main ingredient is polyvinyl chloride. Linoleum
is natural cork powder and linseed based coating on a textile base and is more spongy and
flexible.
It is rather breathable. It is biodegradable and it does not burn easily. It is waterproof as well.
It is more durable than vinyl flooring tiles of Chapter 39. Designs of
both vinyl and linoleum flooring tiles are similar and it can only be distinguished by-closer
examination and feel.
The heading excludes sheets and plates of linoleum compounds and floor, presented without
backings; these are classified according to their constituent materials (Chapters 39, 40, 45,
etc.).
The heading also excludes in-soles of linoleum materials (heading (t40(i).

Fig, 12.11. Linoleum with jute backing (heading 5904).

This heading also covers floor coverings consisting of a coating or covering applied on a textile
backing. Coating could be a thick layer of polyvinyl chloride or even several coats of paint
applied directly to the textile backing.
591)5 TEXTILE WALL COVERINGS
590500 (-) Textile wall coverings
Textile Wall Coverings
Chapter Note 3 to Chapter 59 outlines the scope and meaning of textile wall coverings. Width
of textile wall covering fabric should be less than 45 cm. Wide sections of textile wall coverings
are discouraged as on prolonged hanging they tend to sag. Regarding classification of textile
wall coverings of width more than 45 cm, they should be classified according to their
composition in their respective headings. For example, a very thin paper-based textile wall
covering exceeding 45 cm shall not be classified under this heading irrespective of the fact that
the item is quintcssentially a wall covering.
Textile wall coverings are generally made by attaching fibres or fabrics to a cloth, foam or paper
backings. The backing is pasted to the wall with adhesive. Among fibre attached wall coverings,
fibres flocked on to textile fabric or paper are also covered in this heading, provided the
supporting fabric and paper have adhesive coat. Otherwise, flocked fibre fabric (without
adhesive coat) will be classified under heading 5907 and flocked fibre paper will be treated as a
paper product and will fall under Chapter 48. Apart from flocked based wall coverings, there are
many other types of fibre and non-woven based wall coverings. This includes the following:
(a) Yarns laid parallel, woven fabrics or lace on a thin plastic layer fixed on a backing of any
material;
(b) Yarns laid parallel (top layer), attached by chain stitching to a thin nonwoven (middle
layer) glued on a hacking of a material;
(c) A web of textile fibres (top layer) assembled by chain stitching, with superimposed sets of
yarns (middle layer) glued on a backing of any material;
(d) Non-wovens, surface-covered with textile flock (imitation suede) and glued onto a
backing of any material; and
(e) Woven fabrics decorated with hand-painted designs, fixed on a backing of any material.
Textile wall coverings are usually made of cotton, linen or other natural plant fibres or of
polyester often bonded to a paper-type backing.
Heading 5905 does not cover:
(a) Wall coverings of plastics as defined in Note 9 to Chapter 39 (heading 3918). (If the facing
side is a plastic material and is supported by a base textile fabric, then such type of wall
coverings will be classified under heading 3918 as plastit article.)
(b) Wall coverings consisting of paper or plastics-covered paper, directly surface-decorated
with textile flock or dust (heading 4814).
(c) Woven fabrics covered with textile flock, whether or not provided with an additional
backing or impregnated or coated to permit pasting (heading 5907).
5906 RUBBERISED TEXTILE FABRICS, OTHER THAN
THOSE OF HEADING 5902
590610 (-) Adhesive tape of a width not exceeding 20 cm
(590690) (-) Other:
590691 (--) Knitted or crocheted
590699 (--) Other
Rubberized Textile Fabrics
First, read explanation to Chapter Note 4. As stated above, tyre cord fabrics are dipped in
rubber before they are embedded in the rubber matrix. Rubberised tyre cord fabrics are
excluded from this heading as they are already covered under heading 5902.
Rubber dipping is itself an independent, value-added manufacturing process. Ideally, there
should be a specific heading for rubberised tyre cord fabric under heading 5902. But it does
not exist. The residual subheading 590290 is for tyre cord fabrics other than those of nylon
or polyarnides of subheading 590210 and polyesters of subheading 590220. It is not
exclusively for rubber dipped tyre cord fabrics. A plain reading of subheadings of heading
5902 suggests that each of these subheadings includes both dipped and not dipped fabrics.
For instance, there is an import of plain tyre cord fabric of nylon. It will be classified under
subheading 590210. And subsequently it is dipped and exported back. Again as per the
existing classification, the subheading shall remain same in spite of an independent
manufacturing and value added process. This needs to be looked into. The duty exemption
export schemes and country of origin rules are primarily based on customs classification. And
such exemptions are available only if the manufacturing results in change of classification at
least at subheading level. Therefore, a common subheading for both dipped and not dipped
tyre cord fabrics does not seem to be logical. The expression 'other than those of heading
5902' in the main heading 5906, should be limited to other than dipped or un-dipped tyre
cord fabrics alone. Rubber dipped tyre cord fabric should be classified under heading 5906
only as there is no exclusive subheading under heading 5902.
Rubberised textile fabrics of this heading find main use in hospitals. To prevent soiling of
mattresses, a rubberized textile fabric is placed below the bed sheet.
Textile fabrics based adhesive tapes are classified under this heading provided the adhesive
media is rubber or rubber based emulsion. Fabric tapes of this heading may be single side or
double side adhesive tapes. The adhesive medium need not be visible with the naked eye.
The condition of coating visible to the naked eye is not applicable to this heading.
Heading 5906 excludes:
(a) Adhesive tapes impregnated or coated with pharmaceutical substances or put up in forms
or packings for retail sale for medical, surgical, dental or veterinary purposes (heading
3005);
(b) Rubberised fabrics of a kind containing not more than 50% by weight of textile materials
(heading 4005 or 4008);
(c) Plates, sheets and strip of textile fabric combined with cellular rubber, in which the textile
fabric is present merely as reinforcement (heading 4008);
(d) Conveyor or transmission belts and belting, generally consisting of a carcass composed of
several plies of textile fabrics (whether or not rubberised) covered with vulcanised rubber
(heading 4010);
(e) Carpets, linoleum and other floor coverings backed with rubber to ensure greater
flexibility and adhesion to the floor (Chapter 57 or heading 5904, as the case may be).
(f) Quilted textile products of heading 5811;
(g) Textile fabrics (whether or not felt-lined) consisting of several layers of fabric assembled
with rubber and vulcanised under pressure, of the kind used for the manufacture of card
clothing, printing blankets or other similar articles of a kind used for technical purposes,
including narrow fabrics made of velvet impregnated with rubber, for covering weaving
spindles (weaving beams), of heading 5911; and
(h) Rubberised fabrics made ups (generally Chapters 61 to 63).
5907 TEXTILE FABRICS OTHERWISE IMPREGNATED,
COATED OR COVERED; PAINTED CANVAS BEING THEATRICAL SCENERY, STUDIO
BACK-CLOTHS OR THE LIKE
590700 (-) Textile fabrics otherwise impregnated, coated or covered;
painted canvas being theatrical scenery, studio back-cloths or the like
Why Heading 5907 Excludes 'laminated'?
Chapter Note 5 to Chapter 59 defines the scope of this heading. The heading includes
impregnated, coated or covered textile fabrics (other than those of previous headings), but
excludes 'laminated' fabrics. Plastic laminated fabrics and rubber laminated fabrics are
already covered in heading 5903 and 5906 respectively. Sometimes, two fabrics are
laminated together to form bonded fabrics. Bonded fabrics are not covered in this heading.
Classification of bonded fabrics depends on their composition. If the top layer imparts
essential character, then Interpretative Rule 2 (a) should be invoked. For example (Fig.
12.12), a bonded fabric is made up from woven fabric and a polyester satin fabric. The top
satin fabric is shining and glossy and back fabric is a coarse woven fabric. The satin is an outer
shell fabric, which is used in jackets or in shoe uppers. Satin fabric, therefore, provides the
essential character to the bonded fabric. Classification shall be governed by satin fabric
composition alone.
If both sides of bonded fabrics are of equal consideration, Interpretative Rule 3(b) should
be invoked. For example, the sample shown in Fig. 12.13 is a bonded
Fig. 12.12. Bonded fabric with one dominant layer.
fabric, made from bonding, knitted and woven fabrics. Both sides are equally finished-This can be
used in reversible garments or jackets. Therefore, the classification of this fabric depends on
the dominance of one fabric over the other in terms of composition and not by the essential
character of the bonded fabric.

Fig. 12.13. Bonded fabric with two equally dominant layers.

Flocked Fabrics
The heading includes flocked fabrics. Flocked fabrics appear velvety in appearance but they
are not velvet. Velvet is a woven pile fabric specifically classified under heading 5801. Under
heading 5801, the difference between a flocked velvet and real velvet is explained in detail.
In flocked fabrics, the base fabric either woven or knitted, is sprayed with the fibre dust (of
heading 5601) adhesive solution with a sprayer. The dust fibres are normally synthetic in
nature. The flocking methods are shown below in Fig. 12.14:
Application of fleck to fabrics MECHA NICAL FLOCK (NO PROCESS LLXCTROSTA TIC
FLOCKING PROCESS

GRQUNDED PLATE

Fig. 12.14. Flocking fibre dust techniques.

The heading does not, however, cover those flocked fabrics in which the flocking is done only
on selected areas of the base fabric to create some embossed motifs and designs (Fig. 12.15),

Fig. 12.15. Flocked fabrics (plain and sheared)

Fabrics flocked with selective areas are classified according to the classification of base fabrics
only, But, sometimes, flocking is done on the entire area and the flocked dust is removed from
a selected area by shearing method. The sheared flocked fabrics are covered under this
heading only. It is not difficult to make out the difference between a sheared design and
non-sheared design made by flocking method. Non-sheared design will have tapered edges of
the embossed flocked design whereas the sheared design will be mostly geometrical and the
edges of the design will be sharp and straight.
Adhesive layer of fibre dust or powder can be of more than one colour and the fabric can be
given any design. This fibre layer on repeated rubbing (or abrasion) comes out of the flocked
fabric, leaving the base fabric intact (Fig. 12.16). In pile fabrics (woven of heading 5801 and
knitted of heading 6001) the surface pile fibres (or yarns) cannot be detached from base fabric
without dismantling the base fabric.

Fig. 12.16. Black flocked fabric with flock dust peeled off

Flocked fabric, as explained above can be sheared to create various surface effects. One such
surface effect is vertical or horizontal ribs, much like the corduroy (of heading 5801). The
prominent rib effect on the surface of the fabric can be created by many ways. Bedford cord
cotton fabrics (refer Unit V) have ribs due to use of thicker yarn; but ribs so produced will not
be fibrous. Similarly, in knitting also ribs are produced but they arc surface pile fibres. In flock,
first the flocked fabric is made and then it is sheared with lines to create rib effect (Fig. 12.17a).
But it cannot match the corduroy (of heading 5801) because the sheared fibres are much
longer and loose in corduroy (Fig. 12.17b). In flock, the surface is too flat and harsh.
(a) Sheared flock fabric (b) Corduroy (heading 580T)
with ribs (heading 5907);
Fig. 12.17. Flocked ribs vis-a-vis pile ribs.
The heading does not cover patterned fabrics with a design produced by painting or coating,
(e.g., with textile dust - sec Chapter Note 5) (Generally, heading 5905 or Chapters 50 to 55.
58 or 60). Sometimes, the textile dust fibres are mixed and gelled with glues and paints and are
applied selectively on a limited area of a textile surface. Such fabrics will not be treated as
coated fabrics and shall be classified in their basic headings under Chapters 50 to 55, 58 or 60.
Painted Canvas
Theatrical scenery canvas is used as a setting for a theatrical production. Scenery may be a
huge painted canvas, whether or not mounted on frame. The backdrop painted canvas can
clearly be distinguished by their specific end-use and size.
The heading also includes fabrics which are coated with waxes or other such ingredients.
Cotton-based fabric impregnated with waxes and oils provides lifelong resistance to inclement
weather. The cotton allows the fabric to breathe while the waxes impart a unique and shiny
surface. Such types of fabrics are used for garments worn during tough outdoor activities such
as hunting, fishing and sport. Filson's Tin Cloth is a 100% cotton duck with an oil finish. Shelter
Cloth is also an oil finishing material.
Heading 5907 also Includes:
(a) Fabrics coated with tar, bitumen or similar products, of a kind used for making tarpaulins or
packing cloths;
(b) Fine fabrics coated or impregnated with a preparation based on natural resin and camphor
or rendered impermeable by impregnation or coating with oil (sometimes known as 'taffetas
cires');
(c) Other textile fabrics coated or impregnated with oil or preparation with a basis of drying oil.
It also includes fabrics which are made waterproof by a heavy coating based on a mixture of
drying oil and lamp-black;
(d) Fabrics coated with silicates lo render them non-inflammable (e.g., fire-proof screens);
(e) Fabrics completely coated with a uniform coloured layer of paint or metallic powder; ■
(f) Fabric, the surface of which is coated with glue (rubber glue or other), plastics, rubber or
other materials and sprinkled with a fine layer of fibre dust, powdered cork, powdered small
granules of glass, mica etc;
(g) Fabrics impregnated with mastic based on peiroleum jelly or with other mastics, used to seal
glazing, to waterproof roofing, repair guttering, etc. Mastic is a kind of gum or resin exuded
from [he bark nfa mastic tree; it is a kind of waterproof filler; and
(h) Fabrics coated with micro glass beads to impart relro-reflcctivc effect, especially used by
high-way patrol personnel,
Heading 5907 excludes:
(a) Oil silk and other similar oil fabrics put up in forms or packings for retail sale for medical,
surgical, veterinary purposes; medicated plasters and dressings; plaster-coated fracture
bandages put up in forms or packings for retail sale (heading 3005);
(b) Sensitised textile fabrics (headings 3701 to 3704);
(c) Wood veneered onto a backing of textile fabric (heading 4408);
(d) Impregnated, coated, or covered fabric made tips as explained in Section Note 7 to
Section XI;
(e) Prepared painting canvas (heading 5901);
(f) Linoleum and other products of heading 5904;
(g) Natural or artificial; abrasive powder or grain, on a backing of textile fabric (heading
6805);
(h) Roofing boards consisting of a substrate of textile fabric completely enveloped in, or
covered on
both sides by, a layer of asphalt or similar material (heading 6807); and (i) Metal foil on a
backing of textile fabric (Section XV).
5908 TEXTILE WICKS, WOVEN, PLAITED OR KNITTED,
FOR LAMPS, STOVES, LIGHTERS, CANDLES OR THE LIKE; INCANDESCENT GAS MANTLES
AND TUBULAR KNITTED GAS MANTLE FABRIC THEREFORE, WHETHER OR NOT
IMPREGNATED
590800 (-) Textile wicks, woven, plaited or knitted, for lamps, stoves, light-
ers, candles or the like; incandescent gas mantles and tubular knitted gas mantle fabric
therefore, whether or not impregnated
Textile Wicks
The heading covers all types of wicks other than made of non-wovens. The wicks arc of various
shapes and sizes. With the advent of cooking gas, and emergency back up bulbs and mini
generators, the trade in the commodities of this heading has declined. Zinc core wire cotton
wicks and Lead core wicks are now not used because they are hazardous. Tin core wicks are
cotton wicks with a thin tin metal wire core. Cotton wicks are made with core of a stiff paper
like paperboard.
But textile wicks do not include:
(a) Waxed papers (heading 3406);
(b) Safety fuses and detonating fuses (heading 3603);
(c) Wicks obtained by simple twisting or doubling of textile yarns, twine cordage, etc. Such
wicks remain classified yarns in Chapters 50 to 55 or as twine, cordage, etc. in heading
5607; and
(d) Wicks of glass fibre (heading 7019).
Mantle (Fig. 12.18) is a lacelike tube fixed around a gas jet to give an incandescent light.
Tubular knitted gas-mantle fabric is also covered in this heading, whether or not
Fig. 12.18. Gas mantle and tubular gas mantle fabric (knitted).
impregnated with chemicals like thorium and cerium nitrate. The mantle is impregnated with
collodion to ensure stability until use.
5909 TEXTILE HOSE PIPING AND SIMILAR TEXT!LE
TUBING, WITH OR WITHOUT LINING, ARMOUR OR
ACCESSORIES OF OTHER MATERIALS
590900 (-) Textile hose piping and similar textile tubing, with or without lining,
armour or accessories of other materials
Textile Hosepiping and Tubing
Very often, hosepiping and textile tubing are reinforced with textile fibres and metal wires. The
classification depends on the composition. Tf rubber and plastic is reinforced inside the tube,
the classification of such tubings will be under this heading. If the textile fibre or yarn or fabric
is totally embedded in plastics or rubber, the classification will be either in Chapter 39 or 40 as
the case may be. Hosepiping with metal reinforcements in plastic and rubber is beyond the
scope of this heading.
Braided tubular textile tubings (as shown in Fig. 12.19) arc often used as the outer layer of
electric cables. Such braided tubings (without the electric wire) are also classified under this
heading.
Tubes, pipes and hoses of vulcanised rubber reinforced internally with textile materia] or
covered with an external sheath of thin fabric are to be classified in heading 4009.
Fig. 12.19. Tubular braided textile tubing covering an electric cable.
TRANSMISSION OR CONVEYOR BELTS OR BELTING, OF TEXTILE MATERIAL,
5910 WHETHER OR NOT IMPREGNATED, COATED, COVERED OR LAMINATED WITH
59100 PLASTICS, OR REINFORCED WITH METAL OR OTHER MATERIAL (-) Transmission or
0 conveyor belts or belting, of textile material, whether or not impregnated., coated,
covered or laminated with plastics, or reinforced with metal or other material
Textile Conveyor Belts
Chapter Note 6 must be read before considering this classification. Dipped yarns of
heading 5604 are used to manufacture conveyor belts and transmission belts of this
heading. The belts or belting of this heading can be seamless endless or joined endless. They
may be reinforced with strips or threads of metai or of leather. The goods of this heading may
be impregnated with organic and inorganic chemical preparations.
326 Heading 5910 excludes:
(a) Transmission or conveyor belts or belting, presented with the machines or apparatus for
which they are designed, whether or not actually Imounted (classified with that machine or
apparatus); and
(b) Belts or belting of textile fabric impregnated, coated, cover or laminated with rubber or
made from textile yarn or cord impregnated, coated, covered or sheathed with rubber
(heading 4010 - see Note 6 (b) to this Chapter).
5911 TEXTILE PRODUCTS AND ARTICLES, FOR TECHNI-
CAL USES, SPECIFIED IN NOTE 7 TO THIS CHAPTER
591110 (-) Textile fabrics, felt and felt-lined woven fabrics, coated, cov-
ered or laminated with rubber, leather or other material, of a kind used for card clothing, and
similar fabrics of a kind used for other technical purposes, impregnated with rubber, for
covering weaving spindles (weaving beams) Bolting cloth, whether or not made up
Textile fabrics and felts, endless or fitted with linking devices, of a kind used in papermaking
591120 (-) or similar machines (e.g., for pulp or asbestos-cement) Weighing less than
(591130) (-) 650 g/m2 Weighing 650 g/m2 or more
Straining cloth of a kind used in oil presses or the like, including that of
591131 (--) human hair
591190 (-) Other
Technical and Industrial Fabrics
591132 (--)
Chapter Note 7 to this Chapter should be read along with the following
591140 (-)
explanation for better understanding of the scope of this heading. Textile
fabrics and textile articles are used extensively in technical and industrial applications. This
heading covers such type of textile articles which are tailor made for a particular specific
technical application and which otherwise should not be specifically covered in any other
heading of Section XI. One must keep this in mind that this is a residual heading and should
be used only after ruling out all other previous headings. It must also be kept in mind that all
the industrial or technical textile articles are not classified in this heading alone. For example,
textile backed abrasive cloth is classified specifically under heading 6805. Safety seat belts
and other shaped motor car body linings and insulating textile panels are classified under
heading 8708. Carpets of motor cars are classified under Chapter 57. Typewriter or similar
ribbons inked or otherwise, whether or not on spools or in cartridges are classified under
heading 9612. Made up industrial garments including bullet proof vests are classified in
Chapters 61 and 62.
The important fabrics and other textile products, in the piece, cut to length or simply cut to
rectangular (including square) shape (refer to Chapter Note 7), of this heading include the
following:
Bolting or screen cloth was traditionally a silk cloth; now it is replaced with polyester and
nylon. It is an even sized mesh cloth used in milling industry for sifting.
Bolting cloths look like stiff plain fabrics and can easily be confused with normal fabrics of
Chapters 50 to 55. They can only be distinguished by their superfine
filaments and tight and yet translucent structure. The mesh size determines the degree of ink
filtration or printing. The screen printing cloth is made of filaments or monofilaments of silk,
polyester or nylon. Monofilament polyester is still suitable for non-critical printing applications.
The evenness of filaments in terms of diameter is very crucial. The density of warp and weft per
square inch is very high and the mesh size can be 50 holes to 500 holes per square inch. The
leno weave (Fig. 12.20) is preferred over plain weave for stmctiiral stability. It can be used to
print on a wide variety of substrates, including paper, papciboard, plastics, glass, metals,
fabrics and many other materials including paper, plastics, glass, metals, nylon and cotton.
Bolting cloth is synonymous with screen printing cloth as the purpose is nitration only.

Fig. 12.20. Bolting cloth in lctio weaves.

Bolting cloth or straining cloth made from human hair is specifically covered under
subheading 591140, This is the only product of human hair under Section XI. The goods of
this heading may or may not be mounted on frames.
Forming fabrics arc a kind of flat woven textile fabrics with multiple warp or weft. They are
mainly made from polyester monofilaments. They are used to sieve the excess water from
paper slurry in paper industry. They can be divided into single layer fabric, double layer fabric,
two and a half layer fabric and three layer fabrics depending upon the end product of the paper
to be produced. Dryer fabrics made from monofilaments fall in the similar category (Fig.
12.21).
Fig. 12.21. Forming flat woven fabrics of monofilaments.
Geotextiles are textiles (fabrics) used in or near the ground to enhance the ground's
characteristics. Applications are usually in the field of civil engineering and environmental
engineering and consequently the design of these applications is often closely associated with
geotechnical engineering. Geotextiles can be woven or non-woven. It may be noted that
majority of needle punched non-woven synthetic materials are meant for industrial
applications and before thinking of this heading, headings 5602 and 5603 must be ruled
out.
Apart from textile fabrics for technical uses, in the piece, or cut to rectangular shape, this
heading also covers textile articles, meant for technical use, uf a shape, other than
rectangular. This includes, gaskets and diaphragms for pumps, motors etc. and washers (but
not of composite materials of heading 8484); discs sleeves and pads for various machines,
bags for vacuum cleaners, filter bags, oil fibers, loom pickers etc.
UNIT XIII (CHAPTER 60)
Knitted or Crocheted Fabrics
History of knitting is as old as the history of yarn. Real breakthrough came in 1960s. Hand
knitting paved way for knitting machines. Knitting was no more a household affair. It attained
die dimensions of an industry. No segment of textiles has grown as fast as thi.s. Knitting scores
over woven in terms of comfort and body fit.
UNIT Xlll corresponds to Chapter 60 of the Harmonised Commodity Description und
Coding System.
Chapter Notes
1. This Chapter does not cover:
(a) Crochet lace of heading 5804,
[Throughout this Section, the expression 'knitted or crocheted' is mentioned together but not in
case of crochet lace. Heading 5804 excludes knitted laces but includes crocheted laces.]
(b) Labels, badges or similar articles, knitted or crocheted, of heading 5807; or
(c) Knitted or crochetedfabrics, impregnated, coated, covered or laminated, of Chapter 59.
However, knittedor crocheted pile fabrics, impregnated, coated, covered or laminated, remain
classified in heading 6001.
[Chapter Note 1 to Chapter 59 covers all knitted fabrics, impregnated, coated, covered or
laminated except fabrics of heading 6001. Heading 6001 covers pile knitted fabrics.
Likewise, woven pile fabrics of heading 5801 are excluded from Chapter 59.]
2. This Chapter also includes fabrics made of metal thread and of a kind used in
apparel, as furnishing fabrics or for similar purposes.
[Woven fabrics of metal thread and metallised yarn arc exclusively covered under heading 5809.
But there is no exclusive heading or subheading for knitted metallised fabrics. They shall be
classified under subheadings Lof other textile materials'.]
3. Throughout this Schedule, any reference to 'billted 'goods includes a reference to
stitch-bondedgoods in which the chain stitches are formed of textile yarn.
[The expression 'stitch-bonded7 has been used under subheading 560210 with respect to
felts. Stitch-bonding of felts or fibre fabrics can be done by way of various stitch patterns. If
the stitch-bonding of a carded web, batt or wadding is done by an extra thread by way of chain
stitches, it shall be deemed as knitted fabric.]
Basic Concepts of Knitting and Classification
Knitting is the process of making a fabric with a single yarn or a set of yarns moving in only
one direction. Knitting starts from a loop. The top of the loop is known as head and the vertical
loop sides are known as legs of the loop. The single yarn is looped either horizontally or
vertically into chain stitches and the resulting rows or columns are connected side by side to
produce the fabric (Fig. 13.1).
Knitted or Crocheted Fabrics
Knitting is distinctly different from weaving. In weaving two sets of yarns interlace each other
perpendicularly to create a fabric. A close observation of the fabric itself should be enough to
distinguish between the two. The knitted fabrics are more stretchable and have rib-like
structures. Woven fabrics have flatter and tighter surface. Unraveling of knitted fabric is
comparatively easy. Woven fabrics have two sets of yarns cutting across each other
perpendicularly as warp and weft whereas knitted fabrics have normally one set of yarn either
in warp or weft.

Fig. 13.1. Basic knit loop; knitting vis-a-vis weaving.

Knitting is extensively done by hand and machine. In hand knitting, each loop is separately
made to form a row of stitches across the width of the cloth. Each row is then connected with
the next row to form a fabric. In machine knitting, a whole row is made at one time with the
help of a series of needles. The row of loops, which runs across the cloth, is called a course.
This corresponds to the weft in a woven fabric (Fig. 13.2(a)). The lengthwise chain of loops is
called wale and this corresponds to the warp in a woven fabric (Fig 13.2(b)).

Fig. 13.2. (a) Course in plain knit (b) Wale in plain knit.

There are two basic categories of knitting. It is important to know the basic configuration of
both.
1. Warp knitting: It consists of yarns running vertically and parallel to each other. The fabric
is constructed by manipulating these vertical yarns (warps) simultaneously into loops which
are interlocked as shown in Fig. 13.3a. Headings 6001 to 6005 cover such type of fabrics.
2. Weft knitting: It works with one yarn at a time running in a horizontal direction. The fabric
is made by forming rows of loops in horizontal direction and these rows are interlocked to form
the knitted fabric as shown in Fig. 13.3b. Hand knitting is weft knitting. Headings 6001 to
6004 and 6006 cover such type of fabrics.
Warp Knit Fabrics
Warp knit fabrics are knitted on warp knitting machine. One or more sheets of yarns, similar
to warp beams in weaving, are fed into the machine. Interlooping takes place between the
adjacent yarns and knitting proceeds lengthwise similar to woven fabrics. Unlike weft circular
machines, warp knitting machines are generally straight. But
warp knitting may be flat or tubular. Warp knitting machines include tricot machines, raschel
machines, simplex and Milanese machines.

Fig. 13.3. (a)Warp knit (b)Weft knit

Tricot warp knit fabric: The word tricot comes from the French verb tricoter, which means to
knit. It is the most common warp knit fabric. It can be identified with its typical angular wales
on the front face and V-shaped crosswise lines on the back as shown in Fig. 13.4.

Fig. 13.4. Tricot warp knit; front and back side

Tricot fabrics find use in lingerie, loungcwcar, sleepwear, outerwear and automobile
upholstery. Tricot is of various types (depending on pin arrangements on knitting machine)
such as plain tricot, satin tricot, mesh and fancy open effect tricot, napped tricot etc. Tricot
fabric is widely used as base material for flocked fabrics of heading 5907.
2. Raschel warp knit fabric: This type of warp knit is used for both dense and openwork
fabrics. Openwork Raschel warp knit fabrics (Fig. 13.5) appear like lace and nettings but they
are different from the net and lace fabrics of heading 5804. Read explanation to heading
5804 for better understanding. The difference is not easily identifiable. Warp knit lace fabrics
have characteristic knitted loop construction at solid points. They are purely knitted struc-
tures whereas the nets and laces of heading 5804 are laces other than woven or knitted.

Fig. 13.5. Raschel warp knit fabrics.

Knitted or Crocheted Fabrics
3. Milanese warp knit fabric: It is a warp knit fabric made with two sets of yarns knitted
opposite each other in a diagonal formation (Fig. 13.6). It is characterised by a fine rib on the
face and a diagonal structure on the back. Compared to tricot, Milanese is stronger with
higher tear strength and is more regular in structure. It is more elastic and stretchable than
tricot.

Fig. 13.6. Milanese warp knit fabric and its construction. (Source:
www.gofar.co.kr/eng/info).

4. Simplex warp knit fabric: It is made on special machines and it produces double-faced
fabrics used chiefly for gloves.
Beside these, there are also other types of warp knit such as Marrati, Cidega, Kay-loom,
Jaequard Raschcl, Ketten Rasehel and Flying Needle Frame (F.N.F) etc.
Weft Knit Fabrics
1. Plain (Jersey) Stitch weft knit fabric: It is the largest type of knit fabric used today. It is
made on both circular and flat machines. It is easily identified as the face and backside show
different appearance as shown in Fig. 13.7. Face side shows legs of the loop and backside
shows head of the loop. Many pile knits are manufactured by using this type of weft knit. Plain
jersey weft knit fabric is classified under heading 6004 if it contains elastomeric yarn or
rubber thread 5% by weight; otherwise it is to be classified under heading 6006.
Fig. 13.7. Plain (Jersey) stitch weft knit fabric.
2. Purl stitch weft knit fabric: Hither side of the fabric appears same as shown in Fig. 13.8. It
is very popular style of hand knitting.
3. Rib weft knit fabric: It is characterised by lengthwise ribs formed by wales alternating on the
face and back of the cloth as shown in Fig, 13.9.
 Fig. 13.9. Rib weft knit fabric

Warp Knit (headings 6001 to 6005) vis-a-vis Weft Knit ( all headings of Chapter 60 other than
heading 6005)
The major differences are:
1. Warp knit fabric is always made by machine. Weft knit fabric is made by hand or machine.
Hand knitted fabric should not be classified under heading 6005. This heading covers waip
knit fabrics only.
2. Warp knit fabric does not stretch much because of its vertical construction. Weft knit
stretches in all directions, more in horizontal direction.
3. Warp knit fabrics does not ladder'. In weft knit, if it is unravelled or a loop is missed or pulled
out, it forms a ladder like structure as shown in Fig. 13.10.
4. Weft knit can be unravelled row by row across the width of the fabric. Warp knit does not
open up easily.
5. Warp knit is more dimensionally stable than we ft knit. It is more like woven fabric.

Fig. 13.10, 'Ladder' formation in weft knit constructions.

Insertion Knitting
To impart greater structural stability, newer processes have been introduced that allow the
insertion of warp or weft yarns into the knitted structures. Weft-insertion waip lain is
constructed by interlacing a set of weft yarns crosswise into a warp knit structure
Fig. 13.11. Weft-insertion warp knit structure and fabric.
There are a few knitted constructions that have both weft and warp insertions. Such a knitted
fabric shall be classified under the residual heading 6006.
(Fig, 13.11). Presently warp insertion systems are being used widely. But
such fabrics remain classifiable as waip or weft knit fabrics, as the case may
be, for the extra thread insertion does not alter the basic structure.

Evaluating a Knitted Fabric

The constmction of knitted fabric is evaluated on the basis of number of stitches or loops per
square inch. When a fabric has 30 loops in 1 inch of width and 40 loops in 1 inch of length, it is
said to have 30 wales and 40 courses. The more the loops /square inch, finer is the knitted
fabric. Knitted fabrics are normally sold and traded on gsm basis and not on metre or square
metre basis.
Hosiery and Knitting
The word 'hosiery' comes from an Anglo-Saxon word hosa. It means leg covering. Knitting was
becoming very popular and soon it became fashion to knit leg coverings by hand. These
garments were later on known as stockings. Hosiery includes stockings, socks and
underclothing. And they are generally made directly as made ups. Hosiery made ups are
classified in Chapter 61 (see Fig. 14.65).
Hosiery products are normally predetermined shaped knitted products. There are two types of
hosiery construction:
1. Full-fashioned hosiery: It is flat knit fabric but the fabric is made to a particular shape and
the selvedges or ends of the various shapes are joined together to produce a garment.
2. Circular knit hosiery: It produces seamless hosiery. Products of this type are classified in
Chapter 61.
Sweaters and underwear are also knit to shape. They are also not classified under this heading
as they arc not fabrics in running length. They are classified in Chapter 61 as knitted garments
or knitted clothing accessories, as the case may be.
What is Crochet?
The word crochet is derived from the French word croc or crocks, meaning hnok. It
is the simplest from of knitting. Crocheted fabric is begun by placing a loop on the hook,
pulling another loop through the first loop, and so on to create a chain. The chain is either
turned and worked in rows, or joined end-to-end and worked in rounds. Stitches are made by
pulling one or more loops through each loop of the chain. The word is not to be confused with
'crotchet', otherwise known as 'a quarter note'. Popular crochet stitches are Filet, Tunisian,
Broomstick, Cro-hook and Irish.
Knitted vis-a-vis Crocheted
Crocheting is treated synonymous with knitting throughout Section XI. Though both are
interlocking of loops, yet difference lies in the method of making.
1. Crocheting is done with a single hook (Fig. 13.12). Hand knitting requires two
or more needles. Machine knitting needs a series of needles and hooks.

Fig. 13.12. Crocheted hook.

2. The direction of loop chain in crocheting can move to and fro. This flexibility
is not possible in machine knits. The loops interlock in a particular direction
and frequent reversal of direction of yarn is not possible.
Though the title of Chapter 60 reads 'Knitted or Crocheted fabrics' yet all the crocheted
textiles and textile articles do not fall under this Chapter. The following are excluded:
(a) Net fabrics and crochet lace (heading 5804). Subheading 580430 covers crochet lace
in the piece, in strips or in motifs.
(b) Tufted crocheted fabrics (other than carpets) classified under subheading 580230.
Hand-made crocheted goods are produced in various shapes and sizes as made ups. These are
more appropriately classified under Chapter 61, 62 or 63. However, crocheted fabrics cut
merely into square or rectangle are classified under this chapter only.
Crocheting should not be confused with knotting. Knotting is pulling the two ends of
the cord after intersecting them twice so as not to leave any loop. Knotted nets are
structurally very different from crocheted nets. Similarly embroidery without visible ground
(heading 5810) should be distinguished from crocheted materials. Embroidery without
visible ground does not mean that the embroidery does not have a base fabric. The base fabric
is either cut or chemically dissolved to leave the embroidery alone.
Stitch-Bonded Knitted Fabrics
The latest development in knitted fabrics is stitch-bonded knit fabrics. These are basically
compound fabric constructions (refer to box below). In this technique, a web of fibres is fed
into a machine where a type of compound knitting needle forms knitting stitches with an extra
yarn (Fig. 13.13). The fabrics of this heading should not be confused with the stitch-bonded
felts of heading 5602. Stitch-bonded felts are stitched by picking the fibres from the felt itself.
Quilted products assembled by stitch-bonding are also excluded (heading 5811).

m
Fig. 13.13. Stitch-bonded warp knit
fabric.

Compound Fabric Constructions and Classification

Variations in fabric construction have been developed where either the basic features of
weaving and knitting arc combined with each other or one of those constructions is
incorporated with some novel techniques to obtain certain specific characteristics. These
types of constructions are known as compound fabric constructions. There are many
compound or multi-component fabric constructions which find exclusive headings or
subheadings in the H.S. For example, woven pile is classified under heading 5801, and
knitted pile under heading 6001. There are specific headings for woven (which includes
special woven, narrow woven) fabrics, non-woven (which include wadding, felt and
non-woven) fabrics and knitted (which include pile knit and narrow knit) fabrics. There is,
however, no specific classification for fabrics which arc made by combining weaving, knitting
and batt or felt techniques. There are a few known techniques which produce such compound
constructions and classification of such fabrics needs thorough appreciation and
understanding of the techniques and the characteristics of such compound fabrics.
METAP Knit-weaving technique produces a fabric which is primarily of a woven construction.
Weft or filling yarn is knitted chain-stitch rather than a convention filament or spun yarn. Fabric
resembles woven goods rather than knitted, yet it cannot be classified as woven fabric. There
is no option but to classify METAP fabric under the residual heading 6006 as 'other knitted
fabrics'.
Mali sewing-knitting (stitch-bonding) technique is based on Mnliino technique.
Tn this technique, the fabric is constructed by placing a layer of warp yarns over a layer of
filling yarns and locking these layers by chain stitch as shown below:
warp
filling
or weft
yarn
chain
stitchin
g

Fig, 13.14. Malimo Technique of

stitch-bonding.
The fabric so produced is a stitch-bonded knitted (on account of chain stitch) fabric classifiable
under Chapter 60.
Malipol technique produces pile fabrics. A backing fabric, or scrim, of woven, knitted or
Malimo structure is stitched and while stitching the yarn is looped or piled to a pre-determined
height. Later on, the pile is sheared to produce cut pile fabric. In terms of Interpretative
Rule 2(a), the essential character of this fabric is the pile introduced through chain-stitch, so
this fabric should be classified under heading 6001. Schusspol technique is similar to
Malipol technique, in that the cloth is constructed of a layer of weft yarns with pile yarns
instead of warp yarns. The pile yarn is chain stitched with a definite pile.
In Maliwatt technique, fibre batting or card webs are chain stitched with an extra yarn, so it
is also deemed as knitted fabric in terms of Chapter Note 3 to this Chapter. But in Malivlies
technique, as discussed in Chapter 56, the fibre matt or card web is chain stitched from the
fibres of matt or web itself. Such types of fabrics do not meet the requirement of'chain stitches
formed of textile yarn' under Chapter Note 3 to this chapter, therefore, these are classified as
stitch-bonded felts under heading 5602. Voltex technique is similar to Malivlies technique.
Arachne stitch bonding systems involve a technique in which two or more similar or
dissimilar webs are stitch-knitted together with an extra yarn to produce reversible fabric.
Sometimes, a web is stitched to woven fabric also. Classification of Arachne fabrics should be
under Chapter 60 and not under Chapter 56 as the webs are held by stitch-knitting and not
by way of chemical, thermal or mechanical bonding. The Arbabeva technique is similar to
Arachne except that the fibres of the web are stitch-knitted by the tangled fibres of the web
itself. Since, there is no extra yarn used to effect chain-stitch, it should be classified under
Chapter 56.
This field of textiles is very innovative and many techniques are being developed to obtain
newer varieties of fabrics. From classification point of view, the following should be kept in
mind:
1. There is no provision in the H.S. for fabrics which are made by combination of weaving,
knitting and non-woven bonding.
2. Wherever, the compound fabric has stitch-knitting from an extra yarn, it should be classified
as stitch-bonded knitted fabric under Chapter 60.
3. Wherever, the stitch-bonding is done from the fibres of the base web or matt or felt, it should be
classified as non-woven, as stitch-bonded felt under heading 5602.
4. Pile fabrics can be obtained by various methods other than from woven or knitted pile. The
classification with respect to material of such fabrics will be decided by the material of the pile
yarn and not of the base fabric.
The chapter does not cover:
(a) Stitch-bonded fabrics obtained by picking up textile fibres from a web of such fibres
(heading 5602);
(b) Net and netting of heading 5608;
(c) Knitted carpets and carpeting (heading 5705);
(d) Net fabrics and crochet lace (heading 5804);
(e) Pieces of fabric cut to rectangular (including square) shape which have been subjected to a
further operation (e.g., hemming) articles produced in the finished state ready for use (e.g.,
mufflers) and fabrics knitted or crocheted to shape, whether presented as separate items or in
the form of a number of items in the length (made up articles of Chapter 61, 62 and 63, in
particular).
6001 PILE FABRICS, INCLUDING 'LONG PILE1 FABRICS AND
TERRY FABRICS, KNITTED OR CROCHETED.
600110 (- 'Long pile1 fabrics.
(600!20) (- ) Looped pile fabrics
600121 (-- I Ofcotton.
600122 (-- Of man-made fibres.
600129 (" I Of other textile materials.
(600190) (- 1 Other.
600191 (-- 1 Ofcotton.
600192 (-- Of man-made fibres.
600199 (-- Of other textile materials.
Knitted Pile Fabrics
Pile fabrics can be woven or knitted. Read explanation to heading 5801. Woven pile fabrics are
covered under heading 5801. From the surface of the pile fabric, it is not easy to state whether
the fabric is woven or knitted. The constiuction of base fabric alone helps to distinguish
between a woven pile and a knitted pile fabric (refer to Fig. 11.1). Knitted pile fabric will be
more flexible and stretchahle.

Fig. 13.15. 'Long pile1 knitted fabrics (subheading 6001I0)

Long pile or high pile fabrics such as imitation furs are normally welt knitted on a jersey
machine (see Fig. 13.15). During the knitting, a sliver (refer heading 5003) of staple fibre is
caught in the tight knit and is held firmly in the place as shown in Fig. 13.16. Although any
type of fibres/filaments can be used as pile acrylic and modaerylic fibres arc the most
preferred.
Artificial fur of heading 4304 is different from both woven and knitted pile fur. Artificial fur
means a material consisting of wool, hair or other fibres (including fibres in the form of
chenille yarn) gummed onto leather, woven fabric or other male-rial in a manner imitating fur
skins. It is not easy to differentiate among artificial fur skin of heading 4304, woven pile of
heading 5801 and knitted pile of heading 6001. Gummed fur will have a thick fabric base and
on bending fabric the gum is visible at the base of the fibres. Secondly, the artificial fur on a
sewn fabric unlike fur fabric of heading 5801 or 6001 will have needle punching and sewn
threads can be seen on the back of the base fabric.
Long Pile (subheading 600110) vis-a-vis 'Other' Pile (subheading
600190)
1. Long pile knitted fabrics are those in which the pile is introduced
during the knitting by way of a carded sliver (refer heading 5003)
of fibres as shown in Fig. 13.16. Carded sliver is raised to produce
pile effect. In case of'other' pile, the pile is achieved by way of
cutting the loops of the yarn during knitting. So, long pile knitted
fabrics contain fibres as piles whereas 'other' pile (or short pile)
knitted fabrics contain cut loop of yarns as piles. Long pile and
short pile is process related and not with respect to the
length of the pile appearing on the final product.

Fig. 13.16. Weft knitted fabric with carded sliver.

2. By means of an additional yarn, protruding loops are formed on
the knitting fabric on a special circular knitting machine (Fig.
13.17). These fabrics are called looped pile knitted fabrics.

Fig. 13.17. Weft knitted loop pile (heading 600120).

(a) Plush weft-knitted fabric; face and back side; (b)

Cross-sectional
view
Fig. 13.18. Cut, other than long and loop pile phish
fabric(suhheading 600190).
3. Later on, these loops are cut to form pile fabrics very similar to velvets. Plush is also a kind
of pile fabric with longer and less dense pile than velvet (of heading 5801). Plush can be
warp-knitted or weft-knitted. Fig. 13.18 is a weft-knitted plush fabric. If the loops are uncut,
it is known as 'knitted terry' (Textile Terms and Definitions, The Textile Institute, Manchester).
It may be noted that loop pile and cut pile should be classified separately. Loop pile is classified
under subheading (600120) and cut pile under subheading (600190).
4. A special warp-knitting machine knits two fabrics face to face with a common pile yarn; the
two fabrics are then separated by cutting to produce two knitted fabrics with a cut pile.
In short, the following should be kept in mind while classifying goods under this heading:
1. All type of pile knitted fabrics, whether weft knit or warp knit, are covered under this
heading.
2. Knitted or crocheted pile fabrics, impregnated, coated, covered or laminated, remain
classified in this heading. In case of 'bonded fabrics' (i.e., two fabrics are bonded together by
a third medium which may or may not be visible) where one fabric is a knitted pile fabric
Interpretative Rules 2(b) or 3(b) should be applied to determine classification.
3. Pile knitted fabrics, where the pile is introduced by the method of tufting, are not covered in
this heading. Tufting is done by way of hooks on an already knitted surface and all types of
tufted textile fabrics (excluding carpets and floor coverings of Chapter 57) whether knitted or
woven or non-woven are classified under heading 5802.
4. Artificial fur of heading 4304 should not be confused with the imitation fur fabric of this
heading.
5. Pile fabrics (especially other than long and loop pile) should not be confused with the
brushed plain knitted or woven fabrics known popularly as flannels as shown in Fig. 2.14a.
6. Heading 600110 is for long pile fabrics and the residual heading (600190) is for other
pile fabrics. If the pile is introduced through a special fibre sliver during the knitting, it should
be treated as long pile irrespective of pile length.
7. Narrow knitted pile fabrics, unlike narrow woven fabrics of heading 5806, do not have
exclusive heading. So, all pile knit fabrics, whether narrow or broad remain classifiable under
heading 6001.
Polar Fleece - Wonder Fabric of the Decade
Polar fleece is the wonder fabric of the last decade. It is highly breathable, lightweight
(though it can be purchased in mid-weight), pill-resistant, hard and can withstand industrial
washing/drying, virtually stain-proof, easy to care for and clean, great for colour retention,
chlorine-resistant, very soft and comfortable, fast drying fabric.
The knit has a loop in the initial stage of manufacturing and subsequently these loops are
sheared and cut-off and brushed to make the surface of the fabric fuzzy similar to the fleece
of the natural wool (Fig. 13.19). The micro polar fleece is the superfine very light variety of
polar fleece made from superfine microfilaments, generally referred to as 100, the standard
mid-weight as 200 (used as an inner
liner or a cooler-weather outer shell), and the heaviest available being called 300 (generally
used as cold-weather outerwear). The numbers refer to grams per square yard. Manmade fleece
was invented by Maiden Mills of Lawrence, Mass, The company called its new fabric Polar fleece,
and that name is still a registered trademark of Maiden Mills. Polar Fleece is amazingly versatile
and can be used for just about anything from top fashion garments for all the family, to baby's
over pants for nappies. From dog and horse blankets to picnic and beach blankets.

Trade name g/yd oz/yd

100 250-300 7.5-9
200 350-400 10-13.5
300 400-500 14-18

Polyester is the most preferred yarn for polar fleece as it has excellent wicking properties.
Wicking Property is the ability of a fabric to transfer (or 'pull') moisture through itself and away
from person's skin to the outside/exterior.

(a) Polar fleece (one-sided) (b) Polar fleece with

back side napped like flannel

Fig. 13.19. Polar fleece 'other' pile fabric under subheadings 600091 to 99

Heading 6001 does not include:

(a) Artificial fur of heading 4304;
(b) Woven pile fabrics of heading 5801;
(c) Loop pile terry fabrics of heading 5802; and
(d) Knitted or crocheted fabrics, tufted (heading 5802).
6002 KNITTED OR CROCHETED FABRICS OF A WIDTH
NOT EXCEEDING 30 CM, CONTAINING BY WEIGHT 5% OR MORE OF ELASTOMERIC YARN OR
RUBBER THREAD, OTHER THAN THOSE OF HEADING 6001.
600240 (-) Containing by weight 5% or more of elastomeric yarn but not
containing rubber thread.
600290 (-) Other.
Narrow Knitted or Crocheted Fabrics (Headings 6002 and 6003)
This heading is the counter part of heading 5806 of narrow woven fabrics of width not
exceeding 30 cm (refer Chapter Note 5 to Chapter 58).
This heading includes all type knitted elastic webbings. Elasticity is due the presence of
elastomeric yarn (uncovered) of heading 5402 or rubber thread (uncovered) of heading 4007
or covered elastomeric or covered rubber thread of heading 5604. The concept of covered and
uncovered yarn/thread is explained in detail under heading 5604. Elastomeric yarn includes
Spandex or Lycra yarn. On casual look both knitted and woven webbings may appear identical;
but knitted webbings when pulled and stretched lengthwise, show more elasticity and a ladder
like structure as shown below Fig. 13.20. These are relatively less compact than the woven
webbings. Braided webbings of heading 5808 are structurally very strong and are usually used
for shock and stretch cords.

Fig. 13.20. (a) Narrow woven construction under heading 5801;

(b) Narrow braided construction under heading 5808;
(c) Narrow knitted construction under heading 6002.

Knitted or crocheted elastics are produced in special knit machines. These elastic webbings can
be produced with frills and logo designs by using jacquard technology. These are available in
different sizes starting from 3mm.to 500 mm. These find use in a variety of applications
including waistbands, gloves, facemask straps, gents brief, and ladies panties among many
others (Fig. 13.21)

Fig. 13.21. Knitted webbing containing rubber thread (heading 6002).

Guidelines of classification under heading 6002

1. The minimum weight of the elastomeric yarn or rubber thread should be 5%. Otherwise, the
classification shall be under heading 6003.
2. Rubberized fabrics of heading 5906 should not be confused with knitted fabrics having
rubber thread of this heading. Rubberized fabrics of heading 5906 are basic textile fabrics
which are further impregnated, coated, covered or laminated with the molten rubber latex but
as such these are not constructed with rubber thread.
3. If the narrow knitted fabric of width below 30cm is a pile fabric, then it is excluded from this
heading. It shall be classified under heading 6001 only. However, on the contrary, narrow
woven fabrics of heading 5806 cover both normal woven and pile woven fabrics.
Heading 6002 excludes:
(a) Bandages medicated or put up for retail sale (heading 3005);
(b) Loop-wale yarn (heading 5606);
(c) Labels, badges and similar articles, knitted or crocheted, of heading 5807;
(d) Embroidered fabrics of heading 5810;
(e) Fabrics of Chapter 59 (e.g., impregnated, coated, covered or laminated fabrics of
heading 5903 or 5907, and rubberized fabrics of heading 5906);
(f) Made up articles within the meaning of Section Note 7 of Section XI; and
(g) Knitted or crocheted fabrics of heading 6003.
6003 KNITTED OR CROCHETED FABRICS OF A WIDTH
NOT EXCEEDING 30 CM, OTHER THAN THOSE OF HEADING 6001 OR 6002.
600310 (-) Of wool or fine animal hair
600320 (-) Of cotton
600330 (-) Of synthetic fibres
600340 (-) Of artificial fibres^
600390 (-) Other
This heading includes 'narrow' knitted or crocheted fabrics without any elasto-meric yarn or
rubber thread. Such webbings are decorative frills and tapes. These are knitted on special
crocheted machines with fancy designs. However, crochet lace is specifically covered under
heading 5804 (refer to Chapter Note 1(a)).
All kinds of pile knitted fabrics are classified under heading 6001 irrespective of width of the
fabric. Unlike subheading 580610 for narrow woven pile fabrics, there is no such separate
subheading for 'narrow' knitted pile constructions. Knitted fabrics of heading 6002 should
have elastomeric yarn or rubber thread 5% or more by weight. If the content of elastomeric
yarn or rubber thread is less than 5%, such fabrics are classified under this heading.
Crochet lace of heading 5804 should not be confused with the crochet tape of this heading,
made on special knitting machines. Crochet lace of heading 5804 is generally identified with
Irish crochet and it is normally made by hand as shown in Fig. 11.27. Crochet tapes of this
heading are basically knitted structures and are machine made. For instance, curtain tapes as
shown in Fig. 13.22 cannot be treated as crochet laces and therefore, are more appropriately
classified under this heading.
Fig. 13.22. Crocheted machine-made tapes under heading 6003 (Source:
www.webbingandtrimming.com/curtain.php)

Heading 6003 excludes:

(a) Bandages medicated or put up for retail sale (heading 3005);
(b) Loop-wale yarn (heading 5606);
(h) Labels, badges and similar articles, knitted or crocheted, of heading 5807;
(i) Embroidered fabrics of heading 5810;
(j) Fabrics of Chapter 59 (e.g., impregnated, coated, covered or laminated fabrics of
heading 5903
or 5907, and rubberised fabrics of heading 5906); (k) Made up articles within the meaning
of Section Note 7 of Section XI; and (1) Knitted or crocheted fabrics of heading 6002.
6004 KNITTED OR CROCHETED FABRICS OF A WIDTH EXCEEDING 30 CM,
CONTAINING BY WEIGHT 5% OR MORE OF ELASTOMERIC YARN OR RUBBER
THREAD, OTHER THAN THOSE OF HEADING 6001.
600410 (-) Containing by weight 5% or more of elastomeric yarn but not
containing rubber thread.
600490 (-) Other.
2 or 3 or 4-Way Stretch Elastic Knitted or Crocheted Fabrics
This heading covers all spandex or rubber thread based knitted fabrics with width exceeding
30 cm. All the swimwear, intimate wear knit fabrics are classified under this heading. Knitted
fabrics have inherent stretch property and it is further enhanced by adding elastomeric yarn or
rubber thread (uncovered and covered). If the elasticity is added in one direction then it is
2-way stretch and if the elastic is added both lengthwise and widthwise then it is 4-way stretch
fabric. In warp knit tricot fabrics 2-way stretch is very common and is widely manufactured
and traded. Nylon /spandex, cotton /spandex/ and polyester/spandex knitted stretch fabrics
are in great demand. Nylon-lycra tricot (4-way stretch) with composition 80% nylon and 20%
lycra, offers great stretch and recovery, good strength and abrasion resistance and long term
resistance to body acids. It is commonly used for cycling clothes, swimwear, dance costumes
or any activity that requires a stretch fabric. Tricot is a warp knit construction. Elastomeric
yarn should not be more than 20% by weight in any fabric, as it adversely affects blood
circulation.
Heading 6004 excludes:
(a) Bandages medicated or put up for retail sale (heading 3005);
(b) Loop-wale yarn (heading 5606);
(c) Labels, badges and similar articles, knitted or crocheted, of heading 5807;
(d) Embroidered fabrics of heading 5810;
(e) Fabrics of Chapter 59 (e.g., impregnated, coated, covered or laminated fabrics of
heading 5903 or 5907, and rubberised fabrics of heading 5906);
(f) Made up articles within the meaning of Section Note 7 of Section XI; and
(g) Knitted or crocheted fabrics of heading 6003.
6005 WARP KNIT FABRICS (INCLUDING THOSE MADE ON GALLOON
KNITTING MACHINES), OTHER THAN THOSE OF HEADINGS 6001 TO 6004
600510 (-) deleted
(600520) (-) Of cotton
600521 (--) Unbleached or bleached
 600522 (- Dyed
600523 (" Of yarns of different
600524 (- -' Printed
(600530) (-: Of synthetic fibres
600531 (- -] 1 Unbleached or bleached
600532 (- -' i Dyed
600533 (" ": ) Of yarns of different
600534 (- - i Printed
(600540) (-: Of artificial fibres
600541 (- - ) Unbleached or bleached
600542 (- - i Dyed
600543 (- - ) Of yarns of different
600544 C" ■ i Printed
600590 (- ) Other
Warp Knit Fabrics (Other than of Previous Headings)
As explained above, knitting is of two types - warp knit and weft knit. Knitted fabrics whether
warp or weft knit remain classified under the first four headings 6001 to 6004.
Heading 6005 covers all other residual warp knit fabrics that are not covered in the previous
headings. It means this heading covers the following types of warp knit fabrics;
1. Warp knit fabrics without any surface pile, other than knitted flannels. Flannels are made
by brushing the normal knitted fabrics. No pile is introduced during the process of
manufacturing.
2. Warp knit fabrics of a width exceeding 30 cm but not containing elastomeric yarn
or thread. (If the weight of elastomeric yarn or thread is less than 5%, opt for this heading).
Tricots knitted fabrics are warp knit fabrics and are usually manufactured in large volumes
without any elastomeric yarn or rubber thread. The major types of tricot warp knit fabrics
falling under this heading are:
1. Tricot micro mesh
2. Tricot broad mesh
3. Tricot ribs
Tricot mesh fabric shown in Fig. 13.23a is a breathable polyester/nylon fabric used in
sportswear and shoes and looks like a net fabric. Micro mesh is used for ornamental
 Fig. 13.23. Tricot warp-knit fabrics.

packings and dresses and also for mosquito nets. It is normally of a very low gram-mage or
gsm (usually between 50 to 90 gsm). Broad mesh is also used in ornamental garments.
Raschel warp knit machines produce still better mesh and lace fabrics. A close look at mesh or
Raschel knit lace fabrics shows the characteristic knitted loop formations at the solid areas (Fig.
13.23b).
Net fabrics are specifically covered under heading 5804; but this does not include woven,
knitted or crocheted net fabrics (refer to heading 5804). Therefore, knitted mesh and net
fabrics, although they look similar to any other net fabric, are not classified under heading
5804. To distinguish net fabrics of heading 5804 and of Chapter 60, one must see the
typical loop structure of the knit fabric as shown in Fig. 13.23.
Warp Knit Fabrics and Knotless Nettings
As explained above, warp knitted fabrics also produce net fabrics or nettings. And this adds
further confusion to classification of net fabrics. To simplify things, keep the following in mind:
1. Knotted nettings of twine, cordage or rope, are classified under subheadings 560819 and
560890 (example: sports nettings).
2. Knotted nettings of yarns and monofilaments are classified as net fabrics under heading
5804.
3. Knotless or knotted made up nets of textile materials, only if they are presented as
made-ups, are classified under heading 5608 (example: hammock, fishing net but not fish
net).
4. Simple woven net fabrics such as cheese cloth, gauze cloth, muslin etc. are classified under
headings of fabrics of Chapters 50 to 55.
5. Mesh scrims as defined in Section Note 9 to Section XI can also be net fabrics and they
are classified as woven fabrics under Chapters 50 to 55. They are made by placing two sets
of yarns perpendicular to each other without any interlacement or interlocking.
6. Tulle and net fabrics of heading 5804 should neither be woven nor knitted. They are made
on special machines other than looms and knitting machines.
7. Embroidered nettings are classified under heading 5810. They are thread work on a
pre-existing fabric.
8. Gauze fabric of heading 5803 made on special leno loom is also an open construction and
the weave is unique and is clearly distinguishable.
9. Bolting cloth, straining cloth, filter cloth are specifically classified under heading 5911 as
fabrics of technical uses.
Illustrations of each of these fabrics are given in the explanation to respective headings. Warp
knitted fabrics produce knotless nettings as shown in Fig. 13.24, the made-ups of which are
classified under heading 5608, Chapters 61 and 63, as the case may be.

Fig. 13.23. Raschel warp-knit fish netting. (Source:

www.liba.de/fabric/rac_f_nets.htm)
Heading 6005 also excludes:
(a) Bandages medicated or put up for retail sale (heading 3005);
(b) Labels, badges and similar articles, knitted or crocheted, of heading 5807;
(c) Embroidered fabrics of heading 5810;
(d) Fabrics of Chapter 59 (e.g., impregnated, coated, covered or laminated fabrics of
heading 5903 or 5907, rubberised fabrics of heading 5906, and wicks or gas mantle fabric
of heading 5908).
(e) Made up articles within the meaning of Section Note to Section XI.
6006 (-(- OTHER KNITTED OR CROCHETED FABRICS.
600610 Of wool or fine animal hair.
(600620) Of cotton.
600621 Unbleached or bleached.
600622 Dyed.
600623 Of yarns of different colours.
600624 Printed.
(600630) Of synthetic fibres.
600631 Unbleached or bleached.
600632 Dyed.
600633 Of yarns of different colours.
600634 Printed.
(600640) Of artificial fibres.
600641 Unbleached or bleached.
600642 Dyed.
600643 Of yarns of different colours.
600644 Printed.
600690 Other.
Other Knitted or Crocheted Fabrics
This heading covers the knitted and crocheted fabrics other than those of the preceding
headings of this Chapter.
Heading 6001 covers all type of pile knitted or crocheted fabrics whether or not warp knit or
weft knit. Similarly, headings 6002 and 6003 cover knitted and crocheted fabrics of width
less than 30 cm irrespective warp knit or weft knit. Heading 6004 covers only elastomeric or
rubber thread stretchable knitted or crocheted fabric having width more than 30cm. Heading
6005 covers only warp knit fabrics having width more than 30 cm and do not containing
elastomeric yarn or rubber thread more than 5% by weight. Heading 6006 is, therefore,
left with only weft knit and crocheted fabrics of a width more than 30 cm and not
containing elastomeric yarn or rubber thread more than 5% by weight. This heading
also covers knit fabrics with both warp and weft insertions as explained earlier. Heading
6004 also excludes:
(a) Bandages medicated or put up for retail sale (heading 3005);
(b) Labels, badges and similar articles, knitted or crocheted, of heading 5807;
(c) Embroidered fabrics of heading 5810;
(d) Fabrics of Chapter 59 (e.g., impregnated, coated, covered or laminated fabrics of
heading 5903 or 5907, rubberised fabrics of heading 5906, and wicks or gas mantle fabric
of heading 5908).
(e) Made-up articles within the meaning of Section Note & to Section XI.
Heading 6001 covers all type of pile knitted or crocheted fabrics whether or not warp knit or
weft knit. Similarly, headings 6002 and 6003 cover knitted and crocheted fabrics of width
less than 30 cm irrespective warp knit or weft knit. Heading 6004 covers only elastomeric or
rubber thread stretchable knitted or crocheted fabric having width more than 30 cm. Heading
6005 covers only warp knit fabrics having width more than 30 cm and do not containing
elastomeric yarn or rubber thread more than 5% by weight. Heading 6006 is, therefore,
left with only weft knit and crocheted fabrics of a width more than 30 cm and not
containing elastomeric yarn or rubber thread more than 5% by weight. This heading
also covers knit fabrics with both warp and weft insertions as explained earlier.
Heading 6004 also excludes:
(a) Bandages medicated or put up for retail sale (heading 3005);
(b) Labels, badges and similar articles, knitted or crocheted, of heading 5807;
(c) Embroidered fabrics of heading 5810;
(d) Fabrics of Chapter 59 (e.g., impregnated, coated, covered or laminated fabrics of
heading 5903 or 5907, rubberised fabrics of heading 5906, and wicks or gas mantle fabric
of heading 5908).
(e) Made-up articles within the meaning of Section Note & to Section XI.
UNIT XIV (CHAPTER 61)

Fashion is a dynamic and ever-changing world. Fashion once created never dies. It repeats.
Unit XIV corresponds to Chapter 61 of the Harmonised Commodity Description and Coding
System.
Chapter Notes
/. This Chapter applies only to made up knitted or crocheted articles.
[The expression 'made up' is defined in the Section Note 7 to Section XI. Explanation to the
Section Note 7 may be read in Unit II. Knitted or crocheted articles of this chapter may be
garments, garment accessories or other made-ups. Garments include coats, trousers, shirts
etc. Garment accessories include, ties, bow ties, cravats etc. Other made-ups include shawls,
scarves, mufflers, etc.]
2. This chapter does not cover: (a) Goods of headi6ng 6212; [Heading 6212 reads:
'Brassieres, girdles, corsets, braces, suspenders, garters and similar articles and parts thereof,
whether or not knitted or crocheted'
This heading covers body-supporting garments which are made by using knitted or crocheted
and/or woven fabrics. There is profuse use of laces and non-textile materials such as, metal
wires plastic wire etc. in making these garments. Therefore, these composite goods have been
provided with an exclusive heading 6212.]
(b) Worn clothing or other worn articles of heading 6309; or
[Articles of apparel include worn clothing also; but there is a separate and specific
classification of such type of clothings under heading 6309. Abundant caution must be
exercised while deciding whether the garment in question is worn clothing or not. To
appreciate the concept of 'worn', refer to heading 6309.]
(c) Orthopaedic appliances, surgical belts, trusses or the like (heading 9021).
[Knitted articles are used as orthopaedic appliances. Knitting ensures fitting on the body
contours. Knitted bands of various specific shapes and sizes are used to keep the bones and
body tissues in place. They include special elbow bands, knee bands designed to be used by
ortho-paedicians for the treatment of bones and joints. They are different from bands used in
sports. Truss is a kind of surgical appliance which provides support for the herniated area,
using a pad and belt arrangement to hold it in the correct position. With the advent of modern
hernia surgery, trusses have generally become obsolete.]
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:
- 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
- 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 (e.g., 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 fulfill
all the above conditions:
- morning dress, comprising a plain jacket (cutaway) with rounded tails hanging well down at
the back and striped trousers;
- 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;
- 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:
- 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
- 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 track suits or ski suits, of heading 6112.
[Chapter Note 3 (a) and (b) are explained in detail under headings 6103 and 6104.]
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 centimetre in each direction counted on
an area measuring at least 10 cmi x 10 cm.
Heading 6105 does not cover sleeveless garments.
[Headings 6105 and 6106 cover shirts and shirt-blouses for men or boys and women or
girls respectively. If the pockets are below waist, the garment will not be treated as shirt or
shirt blouse, as the case may be. These headings basically cover formal apparels. The pocket
below waist and ribbed waistband, or closed bottom, or loose stitching are often seen in casual
apparels. Nightshirts are also a kind of shirt but they are kept out of these headings because
they are casual apparels.]
5. Heading 6109 does not cover garments with a drawstring, ribbed waistband or
other means of tightening at the bottom of the garment.
[Heading 6109 covers T-shirts. If the bottom is tightened with elastic or draw cord, it
becomes a pullover and the classification changes to heading 6110. The presence of draw
strings or ribbed waistband in garment makes a significant impact on classification.]
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; it also covers babies' napkins;
(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.
[Labelling of babies' garments is generally done on the basis of age i.e., 6 months-1 yr, 1-2 yrs,
2-3 yrs etc. It is seldom done on the basis of height of the baby. Therefore, at practical level
there is always a problem in border-line cases. In such cases, the packaging of the
merchandise and the labelling details should be taken into account. Practically children
garments are easily identifiable by their distinct design, print and style. Any thing below 2 yrs
is generally accepted as babies' garments. UK customs has come out with criteria for various
babies' garments. The details are provided in Table 14.10 under 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 principally 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 orfootstraps;
or
(b) a 'ski ensemble', that is, a set of garments composed of two or three pieces, put up for
retail sale and comprising;
— 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 - 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.
[Ski overall is an easily identifiable product. The definition of ensemble in Chapter Note 3(b)
and definition of ski ensemble in this Chapter Note remains more or less same. In case of ski
ensemble the upper body garment can only be an anorak, wind-cheater, wind-jacket and
similar articles, closed by a slide fastener (zipper), possibly with a waistcoat in addition. It
cannot be a shirt or shirt-blouse as is the case with normal ensemble. However, in case of ski
ensembles, the coordinated pieces need not be of same colour.]
8. Garments which are, prima facie, classifiable both in heading 6113 and in other head
ings of this Chapter, excluding heading 6111, are to be classified in heading 6113.
[Garments made of coated knitted textiles (provided the coating is seen with the naked eye,
as explained in Unit XII) are classified under heading 6113 except babies' garments.
Babies' garments whether they are made of coated or uncoated knitted textiles remain
classifiable only under heading 6111. Even ski suits and ski ensembles if made from coated
textiles remain classified under this 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' are to be classified in the headings covering women s or girls'
garments.
[This Chapter Note makes distinction between men's or boys' garments and women's or girls'
garments by virtue of pattern of front closure. Wherever there is no front opening such
distinction is not desirable. That's why some headings like heading 6109 cover garments for
both the sexes.
Unisex garments are to be classified as women's or girls' garments as the heading
of women's or girls' garments comes after men's or boys' garments in serial order.]
10. Articles of this Chapter may be made of metal thread.
Interpretative Rules and Textile Garments of Chapters 61 and 62
Interpretative Rules are explained in detail in Unit I of this book. These Rules play a crucial
role in determining the classification of garments. First, Rule 1 is to be applied; if it does not
prove decisive, then Rule 2, 3 and 4 are to be applied sequentially. The following points must
be kept in mind while determining classification of garments:
1. The classification of a textile garment is not affected by the presence of 'parts' or
accessories, provided the presence of such parts or accessories does not constitute more than
mere trimming. A shirt without buttons or snap fasteners is incomplete and it cannot be worn
as such. In such a case, buttons and snap fasteners become
a part of shirt but they do not constitute more than a trimming. Similarly, embellishments
such as badges, beads, sequins, rosettes etc., are also not taken into account. Therefore, in
most of the cases, a garment is classified according to its outer shell fabric as it imparts the
essential character to the garment. Interpretative Rule 3 (b) is made applicable here. For
example, a parka (a kind of jacket) made up of the outer shell woven fabric having
composition 48% polyester and 52% cotton is classified under subheading 620192 (since
cotton predominates over polyester, it shall be treated as made up of cotton fibres). It has full
frontal opening, fastened by a plastic zipper. There is use of narrow ribbon of polyester as
decorative design around the edges. If the content of trimmings (zipper and ribbon) is taken
into account, the polyester fibre content exceeds 50% and, thus, polyester or man-made
fibres predominate over cotton fibres. Classification in such a case may shift to subheading
621093. But this contradicts Interpretative Rule 3(b). Mixtures, composite goods
consisting of different materials or made up of different components should be classified as if
they consist of the material (and not materials) or component (and not components), which
gives them their essential character. Therefore, the parka is to be classified according to the
composition of the outer shell fabric alone. No account of composition of trimmings shall be
taken while deciding classification.
2. A garment would be classified as knitted or woven depending upon the type of fabric of the
outer shell. If the garment is made partly of knitted fabric and partly of woven fabric, it shall
be classified as of that fabric which gives the essential character. Thus, if the knitted fabric
imparts the essential character, it shall be classified in Chapter 61 as knitted and in Chapter
62 as woven (not knitted or crocheted), if the essential character is derived from the woven
fabric. Interpretative Rule 3(b) is made applicable here.
3. Garments made from the quilted materials of heading 5811 are to be classified within the
subheadings of headings of Chapters 61 and 62 under the provisions of Subheading Note
2 to Chapter XI. Classification of the garment is decided on the composition of the outermost
layer as it imparts the essential character to the garment. If the outer fabric of the quilted
sheet falls in heading 5903, 5906 or 5907, the garments stitched out of this sheet will fall
in the heading 6113. Quilted fabrics are two or three layered fabrics as explained under
heading 5811. In case of two layered fabrics, one side is a normal knitted fabric and other
side some padded foam or thermoplastic material. The essential character to the garment is
provided by the top sheet i.e., normal knitted fabric of the quilted material; therefore, the
garments stitched out of such fabrics will fall in headings other than heading 6113.
4. Unfinished and incomplete garments are classified as complete garments provided they
have the essential character of the finished product. Semi-tailored or semi-stitched or
knit-to-shape garments are to be classified in their respective headings. However, part of
garments will be classifiable in heading 6117. 'Knit to shape' needs to be properly defined.
Sometimes the components of garments alone are knitted to shape. It is important to know
when the 'knit to shape' garment parts qualify either as garment or as parts of garments. The
term knit to shape applies to any good of which 50% or more of the exterior surface area is
formed by major parts that have been knitted or crocheted directly to the shape used in the
good, with no consideration being given to patch pockets, appliques, or the like. Minor cutting,
trimming, or sewing of those major parts will not affect the determination
of whether a good is 'knit to shape' (What Every Member of Trade Community Must Know
About: Knit to Shape Apparel Products published by U.S. Customs Service, January 1999). The
term major parts means integral components of a good but does not include collars, cuffs,
waistbands, plackets, pockets, linings, paddings, trim, accessories, or similar parts. 5. The
classification at subheading level is based upon the fibre/yarn composition of the garment. In
case of mixed and blended outer shell fabrics, Section Note 2 (A) and (B) govern the
classification. The various possibilities (as discussed in ' The Classification Guidelines for
Knitted and Woven Garments' published by the Ministry of Textiles, Government of India) are
mentioned below: i) Garments manufactured out of fabric having blend composition
of 52% polyester and 48% cotton.
Such a garment shall be classified in the subheading meant for synthetic or manmade fibres,
as the case may be [Section and Subheading Note 2 (A)]. For example, a knitted men's
windcheater made from fabric of 52% polyester and 48% cotton shall be classified in heading
610130 as entirely made 'of man-made fibres' in terms of Section Note 2(A). ii) Garments
manufactured out of fabric having warp of cotton/viscose blended yarn and weft of
polyester filament yarn giving overall composition of 40% cotton, 35% polyester
and 25% viscose Such a garment shall be classified as 'of artificial or man-made fibre', as
the case may be, [Section Note 2(B) (c) & Interpretative Rule 3(c)]. When materials of
both Chapters 54 and 55 are involved with any other Chapter, Chapters 54 and 55 are to be
treated as a single Chapter. In this case, man-made filament yarn is covered in Chapter 54
and viscose staple fibres in Chapter 55, and both taken together predominate over cotton
(Chapter 52). At this stage, the garment shall be treated as made of man-made fibres.
Further, between polyester filament yarn and viscose staple fibres, polyester filament content
is more. So, garment is classified as entirely made up of polyester filament yarn under
subheading 620443. iii) Garments manufactured from the fabric of blend
composition 50% polyester and 50% cotton
Such a garment shall be classified as synthetic fibres or man-made fibres as the case may be
[Interpretative Rule 3(c)]. According to this Rule, if the components in the goods merit
equal consideration the goods shall be classified in the heading, which occurs latest in the
numerical order [Section Note 2(A)]. Since polyester fibre is covered in Chapter 54 and
cotton in Chapter 52, the garment is classified as 'of synthetic fibres' or 'man-made fibres', as
the case may be. iv) Garments made from partly knitted and partly woven fabric
In such a case the fibre dominance of that portion which gives the essential character shall only
be taken into account for determining the appropriate subheading in the Chapter
[Interpretative Rule 3(b) and Subheading Note 2(B) (a)].
Example: If the knitted portion in the garment has the composition of 55% polyester and 45%
cotton and woven portion 67% cotton and 33% polyester and the knitted portion imparts the
essential character, the garment shall be classified as 'of synthetic fibres' or 'man-made fibres',
as the case may be, even though overall composition of knitted and woven portion together
have dominance of cotton.
355
v) Garments manufactured from imitation suede or flocked fabric
Flocked fabrics are those in which flock or dust of textile fibres is glued to the surface of ground
fabric of cotton or other fibres. The complete upper surface of ground fabric is covered with flock
or dust giving a velvet effect. Garments manufactured from such fabric shall be classified in the
subheading of surface fibre [Section Note 2(B) (b)]. According to Section Note 2(B) (b) to
Section XI in the case of textile products consisting of ground fabric and pile or looped surface,
no account shall be taken of ground fabric.
Example: Men's shirts manufactured from imitation suede fabric having ground fabric of cotton
covered completely with flock of viscose fibres (on the surface) with overall composition of
cotton 60%, viscose 15% and glue 25% shall be classified in the subheading 621040, i.e.,
Other men's or boys' garments manufactured from fabrics of heading 5907. Although the said
subheading does not provide break-up for fibre classification, the garment shall be placed in the
category as made from man-made fibres as the visible portion of the fabric is the flocked fibres
of viscose.
Labelling of Garments
A lot of external information is required in reaching correct classification of garments.
Information on labels inside the garment and outside the garment (on the pack) helps in
knowing the composition and functional aspect of the garment. Every country has put in place
labelling acts to ensure strict compliance of label requirements. Information regarding country of
origin is very important to regulate the free trade agreement treaties. Product integrity solely
depends upon correct labelling.
1. A garment that consists of two or more parts and is always sold as a unit, needs only one care
label because the care instructions are the same for all the pieces. The label should be attached
to the major piece of the suit. If the suit pieces require different care instructions or are
designed to be sold separately, then each item must have its own care label.
2. Country of origin label should be placed at a prominent place. If the product has a neck
opening, the label must be attached to the inside centre of the opening midway between the
shoulder seams. It is mandatory in international trade. It must be sewn or stitched. Under the
customs regulations, the terms, 'Made in', 'Assembled in', and 'Product of are all used
interchangeably to denote the final country of origin.
3. Fibre composition of the garment should be according to Chapters 61 and 62 of the
Harmonised System. All fibres present in the amount of 5% or more of the total fibre weight of
the textile fibre product must be identified. If the product is comprised wholly of one fibre,
except for ornamentation, decoration, elastic, or trimming that does not require disclosure, the
terms 'All' or '100%' may be used. e.g., 100% Acetate, All Nylon etc.
4. In some cases, there is no scope of fixing labels on the garment. This applies to hosiery,
including stockings, anklets, waist-high tights, panty hose, and leg warmers. Hosiery items
don't need a permanent care label, but they must have care instructions on a hang tag, on the
package, or in any conspicuous place.
5. Garments with labels 'One Size Fits AH' are not sized to a specific customer and are generally
considered as unisex garments; to be classified as women's or girls' garments.
Problems in Garment Classification
1. Lack of standard definitions of garments affects classification adversely. Garments are of
various types. Each type or class is to be categorised separately and is required to be defined in
clear and unambiguous terms. But defining garments in straitjacket is virtually impossible as
fashion is ever evolving and dynamic. Every country has its own traditional garments, which are
very difficult to align with the existing H.S. So, while defining garments a margin of flexibility is
invariably required. But this flexibility gives rise to multiple interpretations and opinions.
Definition of a particular type of garment is based on the functional use and content of the
garment. For example pyjamas are defined first as sleepwear or loungewear and then as a set
consisting of loose-fitting trousers and jacket. There are a few widely referred garment books.
It is better to rely on specific dictionaries and not on general dictionaries. These include the
following:
• The Fashion Dictionary, Mary Brooks Picken, published by Funk & Wagnalls, 1973
• The Modern Textile and Apparel Dictionary, George E. Linton, published by the Textile
Book Service.
• Essential Terms of Fashion: A Collection of Definitions, published by Fairchild.
• The American Heritage Dictionary, second College Edition.
• What Every Member of Trade community Must Know About series published by US
Department of Homeland Security.

2. Composition in composite garments is difficult to quantify. Garments especially jackets are

composite textile articles. The outer shell fabric, which provides essential character to the
garment, can be partially knitted, partially woven. The garment is invoiced as 'jacket' and the
label gives limited information such as fibre composition. In such cases, the rough coverage
area of woven and knitted portion should be worked out. And even then, if the problem persists,
the heading, which occurs last in the numerical order, should be adopted.
3. Garments, which arc sold as sets, pose problem in classification. Suits, ensembles and
pyjamas etc. are categorised as sets. Packaging plays an important role. If the upper part (top)
of the cargo is packed separately and the lower part (bottom) is packed separately and is
shipped together, the tariff classification will be separate for both the goods even though they
qualify as set if combined together. The main condition is that the set should be presented and
put up for retail sale in pre-priced single pack. In case of suits and ensembles, the top and
bottom should be from the identical fabric. But in case of track suits and ski-ensembles this
condition is not insisted. That's why the practice of classification of tracksuit is not uniform. US
Customs treats track top and bottom separately even though they are presented as set.
4. The classification of oversized garments as sleepwear or regular wear is long disputed.
Oversized garments are used both as sleep wear and as regular wear (for oversized persons).
There is specific entry for nightshirts (heading 61070) and also for T-shirts (heading 6109)
and shirts (heading 6105). Nightshirts are not defined anywhere in clearer terms except that
it is an oversized loose
garment worn during the night sleep. In US law, definition of 'nightwear' is given as 'garments
to be worn to bed' and 'nightshirt' as 'a nightgown resembling a shirt'. Garments such as these,
are fully finished articles and they are sold as pre-priced labelled merchandise. The contents of
the label should also be taken into account while determining classification. In addition to label,
the packaging also is useful to' determine the ultimate use of the product. Once the principle
use is established, the classification can be decided accordingly. Documents such as purchase
order, supply order also come handy in such cases.
5. The nomenclature creates problems too. Same item is known differently in different
countries. For example, knickers are synonymous with shorts in the US but they are underpants
and briefs in the UK. 'Burqa' is an Islamic clothing accessory akin to veil. But in a few countries
'burqa' means a complete, overall robe and veil. Therefore, the declared description should first
be identified with prescribed standard descriptions mentioned in the H.S.
6. Babies' garments are exclusively classified under headings 6111(if knitted or crocheted)
and 6209 (if not knitted or crocheted). Chapter Note 6 (a) to Chapter 61 states that
garments should be used by children of a body height not exceeding 86 cm. It is too difficult to
test this criterion when the actual garment is presented.
7. Babies' garments, which are relatively smaller directly come in conflict with garments of dolls
of subheading 950291. Size of the doll can even be as big as of human being. Garments can,
therefore, be of any size. In such a case, the classification is relied upon extrinsic evidence, i.e.,
how the product is marketed to the customer, its environment of sale and how the industry
treats such type of garment.
8. There is one more heading 9505 in Chapter 95 - festive articles. Costumes and dance
dresses could be festive articles as they cannot be a regular wear. But they remain as garment
only. The terms costumes and fancy dress are not properly explained and elaborated in the
explanatory Notes. A garment is wearing apparel. And so is costume. Costumes such as
Halloween black gowns are wearing apparels and they cannot be treated other than apparels.
The term 'festive articles' is a very generic term, which includes articles, which arc specifically
meant for a particular festival such as X-mas. Interpretative Rules lay thrust on the essential
character of the article. The essential character of costumes is that they are wearing apparels.
The costumes no doubt are not regular wearing apparels, but they can definitely be treated as
fancy dresses. And Chapter Note 1 (e) to Chapter 95 excludes fancy dresses from Chapter
95. So costumes should be classified under Chapter 61 or 62 as the case may be. Refer to
'Santa Suit - A Festive Article or Wearing Apparel' under UNIT XV for better understanding the
meaning and scope of the term 'costume'.
9. Classification of garments is not merely decided by the 'garments as presented'. It depends
upon many external factors such as method of packing and import. As stated above, if a set of an
ensemble is packed separately, the classification takes a different route. In fact, in cases where
the garment is of multiple uses, the issue of classification is resolved only by relying upon
corroborative and peripheral evidence. This leads to subjectivity and inconsistency.
How to Classify a Garment? - Step by step Approach
First, understand the garment. Enlist its features. For example, the merchandise is a track suit.
As per the basic information available in invoice, it is made of woven fabric (outer shell) and is for
men.
The track suit needs to be appreciated fully. It consists of two coordinated pieces - a jacket
which covers the upper part of the body and trousers to cover the lower part of the body. The
outer shell fabric is made up of 100% woven nylon. The jacket and trouser has lining of 65%
polyester/35% cotton lightweight jersey knit fabric. The sleeves of jacket have different lining
of 100% nylon woven fabric. Jacket has full frontal opening with zipper; long sleeves with
elasticised cuffs, a stand up collar, partly elasticised waist. Trouser has an elasticised waist with
drawstring, side and back pockets and it features a 6-inch zipper n the outside seam of the
bottom of each leg. The description in invoice states that the jacket is wind and water resistant.
No coating is seen with the naked eye. It means that wind and water resistance is imparted by the
tight weave of the fabric and some chemical finish other than the visible layer of plastics. Now,
the garment in question is fully explained. If coating is visible, heading changes to 6210.
Next, decide the chapter. In this case, the outer shell fabric is woven, and so Chapter 61 is ruled
out. In Chapter 62, heading 6211 specifically covers track suits. Are track suits defined in the
tariff? Refer Chapter Note 7 with respect to heading 6211. This Section Note defines only ski
suits and not track suits. Reliance has to be placed on Explanatory Notes. Read the explanatory
note to heading 6211 and map the features of track suit with the features of the garment
presented for classification. One of the fundamental legal constructions used in classification of
articles is ejusdem generis, which means 'of the same kind, class, or nature'. To apply this rule,
one must ascertain and compare the shared characteristics of the article with the type of articles
classified in a particular heading. Once this principle is fulfilled, the issue of classification is more
or less resolved.
In case of garments, the functional aspect of garment also influences classification. For example,
the track suit, as defined, should be for sporting activity which should also include exercise
activities. The label of the garment should be suggestive of the intended sportswear of the
garment.
Garment classification, as stated above, is influenced by external factors such as packing and
environment of sale. If, in the instant case, the jacket and trouser are packed separately, they
have to be classified separately as jackets and trousers. If the merchandise is not governed by a
common label, it will not be deemed as set. In many legal cases of garment classification, the
decision is based on extrinsic factors such as the intended market, name and main activity of the
manufacturer. If 'Nike' or 'Adidas' are the manufacturers of this track suit, it leaves no room of
doubt with respect to the intended usage of the garment.
Other factors such as environment of sale, advertising and marketing, recognition in the trade of
virtually identical merchandise, and documentation to the purchase and sale of the merchandise
such as purchase orders, invoices and other internal documentation are taken onto account as
last resort. But these factors should be considered in totality and no single factor should
determine classification. Each of these factors, if
STEP I
STEP II — (1) -- 1 ---- (3) ----
i

Whethe Wheth Whether

r knitted er made
1 I 1
yes no ye no ye no
1r ^ r ir
follow follow follow
(2) (1) (1)
classify in classify classify in Chapter
Chapter 61 in 61 or
> f W

For ■s
sex is it

STEP III BABIES MEN'S OR WOMEN'S UNISEX

m BOYS' OR GIRLS'
rYES NO n~n m NO
ETJ
I N NO
YES YES
refer O
Refer refer
men's/boys' r YES
men's/boys' men's/boys'
or refer or
women's/gir women's/gi or women's/gir
ls' rls unisex
ls'
' or unisex

STEP IV classify classify under classify under classif

under specially heading y
heading meant for specially meat under
specially men's or for headi
meant boys' i.e., women's or ng
for BABIES 6101/6201 girls' i.e., s
6111 or or 6102/6202 or meant
6209 6103/6203 6104/6204 or for
Reason: or 6106/6206.... wome
garments 6105/6205 6114/6211 n' s or
for 6114/6211 etc. girls'
young etc. depending Reaso
children depending upon the n:
of body upon cut, style and IR3(c)
height the cut, style end use.
not and Reason:
exceeding end use fastens or
86 cm. Reason: overlaps right
fastens or over
overlaps left left or design
over right or & cut
design & meant for
cut meant female
for male

STEP V a) Classify in the Subheadings for the

 materi the subheadings for the material which
al as of predominates by weight (2 or more fibres);
cotton, or
or of c) classify in the subheadings for the
wool, material that appears
or of latest (S0%/50% blends); or
manm d) classify in the material subheadings,
ade depending on the
fibres fibre origin/dominance in the fabric from
etc. which the apparel
(single derives its essential character
fibre Reasons:
origin); a) Note 2 to Section XI
or, b) Subheading Note 2 to Section XI
b) c) Interpretative Rule 3(C)
classif ____ d) Subheading Note 2(B)(a) to
y in Section XI ______________________________
Flow chart for the classification of a textile garment.
viewed alone can lead to flawed decision. Internal documents and descriptions in the invoices
can at times be self-serving and misleading.
Invoice Requirements for Products of Chapters 61 and 62
Ideally, the invoice should be self-explanatory. There should not be any need to see sample
garment to decide classification. But, in practice, it does not materialise. Every merchandiser
or manufacturer supplies information according to the needs of the buyer. In case of garments,
however, the following information must be supplied to get hassle free customs compliance.
1. Common and commercial designation of each article
2. Gender of the wearer
3. Size/sizes of the garment
4. Percentage composition of the outer shell fabric. For garments with an outer shell of more
than one construction or material, give the weights, percentage value, and surface area of each
component. If the outer shell fabric or components are blends of different material, give the
blend percentage.
5. For garments, sold as sets (consisting of two or more garments), the invoicing should be on
set basis and not on individual garment basis. Packing should also be in set. Invoice should
indicate that the garments of the sets are style and colour coordinated.
6. For garments which cover the upper torso, the area of body which is covered and whether the
garment has sleeves, a full or partial frontal opening, and the means of closure (e.g., buttons,
zipper, snaps etc.) should be mentioned.
Additional information may be required in case of special or specific merchandise. The trade
community must understand the requirements needed to affix the correct classification.
6101 MEN'S OR BOYS' OVERCOATS, CAR-COATS, CAPES,
CLOAKS, ANORAKS (INCLUDING SKI-JACKETS), WINDCHEATERS, WIND-JACKETS
AND SIMILAR ARTICLES, KNITTED OR CROCHETED, OTHER THAN THOSE OF
HEADING 6103.
610110 (-) deleted
610120 (-) Of cotton
610130 (-) Of man-made fibres
610190 (-) Of other textile materials
Overcoats and Similar Articles
These are long coats (length generally three-fourth or more) worn over all other clothing including
suits, cardigans, blazers etc. for protection against rough and tough weather. They are generally
made from thick heavyweight fabrics (outer shell fabric).
They can be single or double breasted. Overcoats must have the following features:
i) a complete frontal opening which can be fastened with buttons or pressed studs
or sometimes with a zip; ii) a lining, padded or quilted; and iii) collar and cuffs, sometimes of fur
and long pile fabrics.
Optional features include pockets, hood and a belt as means of tightening at the waist.
Overcoats include:
1.Greatcoat: The greatcoat (or watchcoat) (Fig. 14. la) is a large and heavy overcoat
2 designed to protect the wearer from the worst of the weathers. The coat has a collar that can
. be turned up around the owner's face, and sleeve cuffs that can be turned down to protect
the hands. Deep pockets also offer a refuge from the cold, or for a corn cake or biscuit. A cape
adds warmth around the shoulders, and helps to shed rain.
Duffel coat: A coat similar to car-coat (length going upto hip or three-fourth) or a shorter
length fastened with wooden or metal toggles passing through loops or cord. The name is
derived from original fabric, heavy napped wool made in Duffel (Belgium) (Fig .14.1b).

(a) Greatcoat. (b) Duffel coat.

Fig. 14.1. Overcoats.
One characteristic of these 'overcoats and similar articles' is that, when worn, they should
cover the body to at least upto mid-thigh. In general, in case of standard sizes (normal sizes)
of men's and ladies' garments (excluding boy's and girl's) this minimum length, measured from
the collar seam at the nape (seventh vertebra) to the bottom edge, with the garment laid flat,
corresponds to the measurements (in cm) listed in Table 14.1 as under:
Table 14.1. overcoat length wrt sizes.

For men's garments (excluding boys)

S (small) M (medium) L
(large)
86cms 90cms 92cms

For women's garmentsw (excluding

S (small) M (medium) L
(large)
84cms 86cms 87cms
(Source: www.uktradeinfo.com)
Raincoats and Similar Articles
Raincoats must be long coats three-fourth the length or longer. It must be worn over other
garments. It must be water proof or water repellent. It should have a hood (Fig. 14.2a);
sometimes it is fastened by press studs or zip along the collar. It must be kept in mind that
raincoats made from impregnated/coated/covered/laminated fabrics of heading 5903, 5906 or
5907 (where the coating is visible to the naked eye) are classified under heading 6113.
Garments providing protection against rain, with length extending upto waist or upto mid-thigh,
are classified under the category of similar articles of anoraks.
Trench coat (Fig. 14.2b) is an all-purpose rough and tough long coat usually made from heavy
and strong water repellent fabric. The typical trench coat is a 10-buttoned double breasted long
coat with cuff straps on the sleeves, epaulettes (originally used to hold gloves and folding
service caps), and a belt that may also have two small brass D-rings. It is worn in severe rainy
and icy conditions. It is a descendant of the heavy serge coats worn by British and French
soldiers in World War I.

(a) Raincoat with hood (optional); (b) Trench coat.

Fig. 14.2. Raincoat & Trench coat.

Car Coats and Similar Articles

Car coats are loose fitting outer garments with long sleeves and are worn over all other clothing
for protection against the weather. They are generally made from non-lightweight textile fabrics.
They vary in length from below the crotch to mid-thigh. They can be single or double breasted
(Fig. 14.3). They have the following features:
i) a complete opening at the front fastened with buttons but sometimes with a zip or
press studs; ii) a lining which may be detachable (which may be padded and/or quilted); and
iii) a centre back vent or side vents
Optional features include pockets and collar. But car coats do not have the following features:
i) a hood; and
ii) a drawstring or other means of tightening at the waist and/or at the bottom of the garment.
However this does not exclude a belt.
 Fig. 14.3. Car coats.

The expression 'and similar' includes car coats having a hood.

Classification of Dust Overcoats, Lab Overcoats, Chef Overcoats and Shop Overcoats and Similar Articles
There are many types of long coats which do not fall under the category of overcoats. These
include dust coats (Fig. 14.63), lab coats and similar type of shop coats. The essential criterion
of this heading is that the long coats should provide protection from rough and tough weather.
Dust coats, lab coats, etc. are made for a specific purpose and do not protect us from winter,
snow or rain. They are generally made of light weight textile fabrics. Therefore, they are not
considered overcoats and are classified as 'other garments' under heading 6114.
Capes and Cloaks and Similar Articles
The word 'cloak' comes from the Latin word 'cloca' which means 'cape'. Cloak (Fig. 14.4a) is
made in a 3-quarter circle and can have a full, round hood, or a long, pointed hood (called a
liripipe). There is no sleeve in capes and cloaks as the arms can freely move beneath the
circular cloth. All hoods have a draw-string in the neck, so they won't blow off in the wind.
Capes and cloaks are generally black in colour.
364

(a) Cape (b) Cloak (c) Poncho or gum

blanket
Articles of Apparel and Clothing Accessories, Kiiittcd or Crocheted
Hooded cloaks which are of waist length are referred as capes or sometimes Capucins. The term
cape should not be applied to any cloak longer than hip length and a cape is often of a more
frivolous style than a cloak (Fig. 14.4b). They are frequently worn by magicians and in
Halloween parties. There are many variations within capes and cloaks and each variation gets a
new name from the fashion industry. A few noted variations are Redingote, mantle cloak,
cardinal or scarlet cloak.
Capes and Cloaks include ponchos. Ponchos are fashion items, shaped like a square or a small
oblong blanket, with a hole in the centre for the head, frequently fringed. Ponchos are generally
a ladies' dress. Special ponchos such as gun blanket (Fig. 14.4c) are worn by men.
Table 14.1 is applicable to cape and cloaks as well.
Anorak and Similar Articles
An anorak is a type of heavy jacket with a hood, generally lined with fur or fun fur, so as to
protect the face from a combination of sub-zero temperatures and wind (Fig. 14.5). The word
'anorak' is mainly used in Britain, while 'parka' is the almost universal name in the United States
and Canada. It has many features in common with parka but differs, among other things, as
regards its length, which can vary from well below waist length to mid-thigh. Tables 14.2 and
14.3 highlight the difference between anoraks and overcoats and anoraks and capes and cloaks
respectively. Anoraks must have the following features:
i) a hood; ii) a complete opening at the front fastened by a zip, press-studs or Velcro, often
covered by a protective flap; iii) a lining(which may be quilted or padded); and iv) long
sleeves.
In addition they usually have at least one of the following:
i) a drawstring or other means of tightening at the waist and/or at the bottom of garment; ii)
sleeve-ends close fitting, elasticated or tightened by other means; iii) a collar; and iv) pockets;

Fig. 14.5. Anorak.

In relation to Anoraks, the term 'and similar articles' includes:
(a) garments which have all the features of an anorak except for either:
- a hood, or
- a lining.
It also includes garment defined above as anoraks which have only a partial opening and
fastening system at the front. Brushed or polar fleeced (refer heading 6001) anoraks fall
under this category. It does not include garments which have neither a hood nor a lining;
(b) garments without a lining which have long sleeves and may extend well below the
hips but not beyond mid-thigh. They are made from close-woven or knitted textile
fabrics (other thawn those referred to in headings 5903, 5906, or 5907) and are
protected or treated to provide adequate protection particularly against the rain.
They have a hood but generally do not open for the full length of the garment at
the front. Where there is only a partial opening a fastening system may not be
present but, in that case, a protective gusset (a triangular insert, as in the seam of
a garment, for added strength or expansion) must be incorporated at the opening.
They usually have elastication or a tightening facility at the sleeve ends and bot
tom of the garment.
Table 14.2. Anoraks vis-a-vis overcoats.

Anoraks Overcoats
Normally upto hip Extend upto and beyond knees
A draw string is provided either at No draw cord or string is used to
the waist level or at the bottom to tighten the overcoat. Sometimes a
tighten the garment belt or a textile cord is used to
tighten above waist but such cords
are an accessory to overcoats as
The sleeves of anoraks are closed th t l
The sleeves of overcoats t d
are always
either with elastic or Velcro or draw open.
d
Table 14.3. Anoraks vis-a-vis cape and cloaks.

Anoraks Cape and cloaks

They arc very different from cape They are circular in shape.
and cloaks. They are straighter in Three-fourth of the perimeter is
h
They have long sleeves i
Theyl don't have sleeves. And yet
the arms are covered in the robe
They are worn as a protection They are used for entirely different
against extremely harsh weather purposes (e.g., magician dress,
conditions. Halloween dress, horse riding
Parkas d t )
Parkas are bulkier and heavier than anoraks in shape, size and weight (Fig. 14.6). These
garments are designed to provide protection against cold wind etc. They are loose fitting outer
garments with long sleeves and they vary in length from mid-thigh to knee. They must have
following features:
i) a hood; ii) a complete opening at the front, fastened by a zip, press-studs or Velcro, often
covered by protective flap; iii) a lining which is normally quilted or of simulated fur fabric; iv)
a draw-sting or other tightening facility at the waist except for a belt; and v) outer pockets.

Fig. 14.6. Parka

Ski-Jackets and similar articles

Ski jacket is a versatile insulated jacket with total waterproof protection. It has some special
features, not required in common anoraks. These features include."
i) It should have radial sleeves. Radial sleeves allow free rotation of arms. More
space is created around shoulder, armpit and elbow. ii) The seams of ski-jacket are thermally
sealed to ensure no water from snow, sleet,
or rain enters jacket. iii) Extra venting systems are providing in case temperatures go up such
as a zipper
to open up some portion around the armpits. iv) Zippers with big pulls make it easy to zip and
unzip the jacket when wearing
bulky gloves. v) Large functional pockets are incorporated to hold valuables etc (Fig. 14.7).

Fig. 14.7. Ski-jackets.

Ski jackets are different from ski suits as they cover only the upper part of the body whereas ski
suits are overalls from top to bottom.
Wind-Cheaters and Similar Articles
Wind-cheaters are garments designed to afford some protection against the wind and rain.
They extend to the hip or just below. They are usually shower-proof, but unlike anoraks, they
do not have a hood. They have the following features:
i) long sleeves;
ii) a complete opening at the front, fastened by a zip; iii) a lining neither quilted or padded
(i.e., only a flat lining); iv) a collar; and
v) a means of tightening the lower part of the garment (normally at the bottom) (Fig. 14.8).

Fig. 14.8. Wind-cheater.

In addition, their sleeve-ends may be close fitting, either by elastic or Velcro. They are usually
lightweight, ideal for breezy riding conditions. Wind and water resistant polyester shields the
rider from the elements. Knitted warp knit mesh lining (Fig. 13.5a and b) allows breathing.
Wind-jackets (blousons) and similar articles
These garments are commonly referred to as 'blousons'. They are usually of a full, loose-fitting
cut which gives the garment a bloused look and extend to the waist or just below. They have
long sleeves, which extend below the bottom of the garment. Wind jackets have following
features:
i) a close fitting neckline, with or without a collar;
ii) a complete or partial opening at the front, with any means of fastening;
iii) sleeve-ends normally close fitting, elasticated or tightened by some other means; and
iv) elastication or some other form of tightening at the base of the garment (Fig. 14.9).
In addition, wind-jackets may have:
- outer pockets; and/or
- lining; and/or
- a hood
 Fig. 14.9. Wind-jackets (blousons).

In relation to wind-jackets, the term 'and similar articles' includes garments which have all the
features described above except for the following:
- no close fitting necklines; or
- no opening at the front, with a close fitting or other neckline; or
- an opening at the front but with no means of fastening.

Fig. 14.10. Cardigan extending beyond mid-thigh; Padded waistcoats.

Table 14.4. Jackets of heading 6101 or 6102 vs jackets of heading

6103 or 6104.

Jackets of heading 6101 or 6102 Jackets of heading 6103 or

6104
The have a cord or elastic or belt at They do not have any form of clastic
the bottom for tightening the or cord or'Wt at the bottom for
garment. tightening the garment
They are casual, informal or They are formal
Theyi fmay have
l complete or partial They always have complete opening
opening in the front with buttons in the front. They do not have
and/or zippers zippers as fasteners.
They may or may not have hoods. They do not have hoods.
They are loose and fluffy, meant for They are smart fit.
outdoor, rough and tough weather
conditions.
This heading also includes:
(a) Cardigan sweaters which extend beyond the mid-thigh or have a quilted lining (Fig. 14.10).
Table 14.1 should be referred to satisfy the criterion of the length of the garment.
(b) Padded waistcoats. Heading 6101 does not include:
(a) Garments of heading 6103; and
(b) garments made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907
(heading 6113).
6102 WOMEN'S OR GIRLS' OVERCOATS, CAR-COATS,
CAPES, CLOAKS, ANORAKS (INCLUDING SKI-JACKETS), WIND-CHEATERS,
WIND-JACKETS AND SIMILAR ARTICLES, KNITTED OR CROCHETED, OTHER THAN
THOSE OF HEADING 6104
610210 (-) Of wool or fine animal hair
610220 (-) Of cotton
610230 (-) Of man-made fibres
610290 (-) Of other textile materials
The explanation to heading 6101 applies to the articles of this heading also. Women's
garments can be identified with their typical curvilinear structure along the waist. Garments
designed for right over left closure at the front are regarded as women's or girls' garments.
Poncho, a kind of cape is, however, a different type of women's garment with straight cuts.
Poncho is a simple garment designed to keep the body dry during rain. It is essentially a single
large sheet of fabric with an opening for the head. That makes poncho different from shawl of
subheading 611710. Alternative ponchos are made of the same shape but of different
material; they are designed to look fashionable and be loose and comfortable, rather than ward
off rain (Fig. 14.11). Similarly a women's cloak differs from men's cloak in shape and design.

Fig. 14.11. Fashionable ponchos

6103 MEN'S OR BOYS' SUITS, ENSEMBLES, JACKETS,

BLAZERS, TROUSERS, BIB AND BRACE OVERALLS, BREECHES AND SHORTS (OTHER
THAN SWIM WEAR), KNITTED OR CROCHETED
610310 (-) Suits
(610320) (-) Ensembles
0 (--) deleted
1 (--) Of cotton
 610323 (- ) Of synthetic fibres
610329 [- ) Of other textile materials
(610330) ( \ Jackets and blazers
610331 [- -t ) Of wool or fine animal hair
610332 [- -] ) Of cotton
610333 [- -] ) Of synthetic fibres
610339 [- -' ) Of other textile materials
(610340) (- ) Trousers, bib and brace overalls, breeches
610341 [- -] i Of wool or fine animal hair
610342 [- -] ) Of cotton
610343 [- -] ) Of synthetic fibres
610349 (- -] ) Of other textile materials
Suits
Chapter Note 3 defines 'suit'. A suit should have the following features:
(i) It is a set of garments composed of two or three pieces, made from identical fabric. In case
of suits and ensembles the shell fabric of the upper garment and lower garment should be
identical in terms of:
- Construction i.e., knitted pattern or the style of knit and loop density etc. should be the
same. Even the yarn structure and measurement should be identical.
- Colour and shade of the fabric should be the same for upper and lower garment. Even the
check size or pattern should be exactly the same.
- Composition i.e., percentage of textile fibres or yarns should be identical. For example, if the
fabric of the upper garment is a 67/33 polyester-viscose blend, the fabric of lower garment
must be of same blend ratio. In other words, the upper garment and lower garment must be

stitched from same fabric only.

Fig 14.12. Upper garment with 1, 2 and 3 panels on back side.
 (a) Coat (b) Trouser (c) Waist coat with 4 panels
Fig. 14.13. Three pieces of a suit - coat, trouser, tailored waist coat.
(ii) The suit covers upper and lower part of the body. The upper part is called suit coat or suit
jacket and lower part is trouser (pant), short or skirt. A tailored waistcoat is the third optional
piece of a set worn under the suit coat. It is also made from the identical fabric. The backside
of tailored coat is made from the identical lining fabric used in suit coat or trouser.

Fig. 14.14. Jodhpuri coat with 4 panels.

(iii) Suit coat or suit jacket must be made from four or more panels (Fig. 14.12), two in the
front and two in the back (this does not include sleeves and collars). And these panels must be
sewn lengthwise.
(iv) The lower part of suit can be only one piece. It can be a trouser, shorts (other than
swimwear) skirt or divided skirt. If a suit is presented with more than one lower part garment
(i.e., skirt, divided skirt or shorts etc. with the upper part, suit coat, presented together), then
it shall not be classified as suit. The constituent lower part shall be only one; other lower part
garments shall be classified separately.
(v) Suit coat must have full front opening. It should not be fastened with zippers. (vi) It should
not extend beyond mid- thigh area. (vii) It should have open sleeve ends without any elastic or
Velcro. (viii) The size of the upper garment and lower garment should be corresponding to each
other.
Suit (Fig. 14.13) is a formal wear. It is normally made of fine worsted fabrics of wool or
polyester fabrics. Since the composition of suit coat and trouser has to be same, the fabrics of
medium weight are ideal for suits. Suit coat can have round
collars (Chinese type without lapels). Jodhpuri suit of India (Fig. 14.14) is also a suit coat.
Some types of suits, even though they do not satisfy the above mentioned features, are
classified as suits in terms of Chapter Note 3 (a). These include morning dress, evening dress
(tailcoat) and dinner jacket suits (Fig. 14.15).

Fig. 14.15. Morning dress, evening dress and dinner jacket dress.

Ensembles
The term 'ensemble' is defined in Chapter Note 3 (b). Classification of ensembles has led to
a lot of litigation. The importance and significance of each phrase used in the Chapter Note is
therefore, required to be properly appreciated.
i) It is a set of garments composed of two or more pieces made up in identical fabric. Identical
fabric means a single identical fabric in terms of construction, colour and composition.
ii) Ensembles do not include suits and articles of heading 6107,6108 or 6109. Heading
6107 includes men's or boys' underpants, briefs, nightshirts, pyjamas, bathrobes, dressing
gowns and similar articles. Heading 6108 includes women's or girls' slips, petticoats, briefs,
panties, nightdresses, pyjamas negligees, bathrobes, dressing gowns and similar articles.
Heading 6109 includes T-shirt, singlets and other vests. The garments of these headings
cannot be a garment of an ensemble. Therefore, T-shirt as upper garment and shorts as lower
garment cannot be treated as an ensemble set. Blouson of heading 6101 and trouser of
heading 6103 is an ensemble (Fig. 14.16a) provided the outer shell fabric of both these
garments is made from identical fabric. Similarly a set of a shirt of heading 6105 and
half-pant of heading 6103 is an ensemble (Fig. 14.16b) if they are made from identical fabric.
iii) The phrase 'cover the upper part of the body' means that the body (the trunk or torso) from
the waist to the neck, including the shoulders (but not including the arms or the neck) must be
covered. This means the front and back must be covered, regardless of the neckline treatment.
Garments must cover the shoulders, meaning garments must have shoulder straps of a width
of at least two inches for adults and one and a half inches for children of height more than 86
cms.
iv) The phrase 'cover the lower part of the body' means that the lower part of the body (the
trunk), from the waist to the top of the thigh including the crotch must be covered, front and
back.
v) Ensembles are sets of garments that should be packaged or put up together for retail sale.
The goods must be presented in a manner suitable for sale directly to users without repacking.
This requirement is in accordance with the phrase 'goods put up in sets for retail sale', within
the meaning of Interpretive Rule 3(b).For the purposes of this rule, the term 'goods put up
in sets for retail sale' shall be taken to mean goods which:
(a) consist of at least two different articles which are, prima facie, classifiable in different
headings. Therefore, for example, six skirts made from an identical fabric, of different sizes,
packed together cannot be regarded as a set within the meaning of this rule;
(b) consist of products or articles put up together to meet a particular need or carry out a
specific activity; and
(c) are put up in a manner suitable for sale directly to users without repacking (e.g., in boxes or
cases or on boards).
vi) Pre-priced set should have one price tag for all the pieces of the ensemble. Garments must
be invoiced and priced as one garment or set, although the garments making up the ensemble
may be identified or described individually. Garments packed in separate bags, including
detachable bags with separate tags on each garment, are not considered to be 'put up for retail
sale' as an ensemble.
vii) The sizing unit of measurement of the top and bottom must be the same. For example, a 'S,
M, L' sizing system for a top does not correspond with a '4, 6, 8, 10' sizing system for the
bottom. The goods must be of compatible size. An upper garment labelled 'small', designed for
a child and a lower garment labelled 'small', designed for a youth, would not be considered
compatible.
viii)An ensemble must comprise separate garments, one covering the upper and one covering
the lower part of the body. A single garment covering both the upper and lower parts of the
body does not constitute part of an ensemble. Similarly two upper garments, do not qualify as
an ensemble, e.g., a sleeveless dress and a matching coat or jacket.
ix) Variation in trim or decoration must match. For example, fancy stitching added to the lower
garment must also be on the upper garment. The upper and lower

(a) Blouson and trouser (b) Shirt and half pant

Fig. 14.16. Ensembles

garment must be of the same style, indicating or showing that they are intended to be worn
together. For example, an upper garment designed to be worn in summer, combined with a
lower garment designed to be worn in winter, or vice versa, would not be considered to be of
the same style. Further,
(a) Any trim, or decoration, or stitching must be done in the same colour. For example, a lower
garment that has been decorated with ribbing, combined with an upper garment that has no
ribbing, or vice versa, would not be considered an ensemble;
(b) Design elements or trimming nonnally found only on an upper garment and not appropriate
on a lower garment will be accepted. For example, an upper garment with a lace collar and a
lower garment with no lace would be acceptable. Design elements found on a lower garment
should have a similar effect on the upper garment; and
(c) Ensembles that have two upper garments or two lower garments must have matching styles
on every garment in the ensemble.
Difference between Ensemble and Suit
The meaning and scope of the tenn ensemble as explained above is likely to create confusion
between a suit and ensemble as the conditions are almost identical. The difference is
highlighted in Table 14.5. The definition of ensemble excludes suits.

Table 14.5. Ensemble vis-a-vis suit.

Ensemble Suit
Ensemble is a set of garments in It is also a set of garments in which
which the individual garments are the garments are separately
separately classifiable in other classifiable but these garments cannot
headings But it does not include not be anything other than a suit coat
garments of heading 6107, 6108 and a trouser/skirt/breeches etc.
6109 that if a shirt and trouser
It means Suit cannot be a shirt and pant. It has
is made of identical fabric and is to be a suit coat or suit jacket and a
pre-priced as single merchandise it tailored waist coat
iIn ensemble,
bl the upper body In suits, the upper body garment, suit
garment need not be made from coat or waist coat must be made from
four panels. It can be less or more. panels only (two for the front part and
two for the back side)
Ensemble can be a set of three or In case of suit, the upper body
more garments. For example, gannents can be maximum two (suit
upper body garment with three coat and waist coat) and lower body
different types of lower body garment can be only one - either a
gannents. A knitted shirt blouse trouser or a skirt.
can be packed with shorts, skirt
and divid ed skirt and tight leggie of

Section Note 14 and Suits and Ensembles

Section 14 to Section XI reads:
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.
I

This Section Note virtually replaces Interpretative Rule 3 (b) which states that if the goods
are sold in sets with a pre-priced tag, then the classification shall be according to the item
which defines the essential character of the set. In so far as textiles garments are concerned,
Section Note 14 prevails over Interpretative Rule 3 (b).
It means even if the garments are presented and put up for retail sale in a set, the garments,
which constitute the set, shall be classified in their individual own headings.
Section Note 14 starts with a phrase 'unless the context otherwise requires'. For suits and
ensembles, the context is properly explained in Chapter Note 3(a) and (b). Suits and
ensembles are exclusively defined in the Chapter Note 3 (a) and (b). Suit and ensemble can
only be sets. The garments of a set have to be made from identical fabrics. Not even change of
colour is allowed (Fig. 14.17). For example, a set of garments shown in Fig. 14.17b is
presented as a set in retail sale with a single price. It does not qualify as an ensemble because
the fabric for top and bottom is different. In this case, Section Note 14 is applicable. Shirt
blouse and skirt have to be classified separately.
 Fig. 14.17 (a) and (b) Ensemble vis-a-vis non-ensemble.
Jackets and Blazers
These are garments having outer shell (exclusive of sleeves and facings or collar, if any) of
three or more panels (of which two are at the front) sewn together lengthwise, designed to
cover the upper part of the body, with full frontal opening without a fastening or with a
fastening other than slide fastener (zipper). They must have long or short sleeves and, must
extend below the waist, the body of the jacket being longer than the sleeve. These garments do
not extend below the mid-thigh area and is not for wear over another coat or jacket or blazer.
They do not possess any form of tightening at the bottom of the garment (Fig. 14.18).
Blazer is a kind of single breasted or double breasted coat, closely related to a suit jacket.
Generally, it differs from a suit jacket in that the buttons are usually metallic, and the outer
material generally is more durable. They occur most often in blue colors, but blazers of other
colours are not unheard of. They are included often in uniforms of civilian bodies, such as
airlines, schools, yacht clubs, and private security organisations.

Fig. 14.18. Jackets with 3 and 4 panels.

Jackets under this heading are different from jackets of heading 6101 or 6102.
The difference is highlighted in Table 14.4. Jackets are distinguished from shirts, shirt blouses
and cardigans. Jackets are a two or more layer garments i.e., they consist of outerlining,
interlining and shell fabric (Fig. 14.19).

Fig. 14.19. Blue Blazer

Trousers
Trousers or pants are an item of clothing worn on the lower part of the body and covering both
legs separately (rather than together as in skirts and dresses). Trousers are worn at the hips or
waist, and may be held up by their own fastenings, a belt, or suspenders (Fig. 14.20).

Fig. 14.20. Trousers or pants

Leggings are form-fitting trousers of a clingy material, usually a knit. Trousers, together with a
shirt, are the standard clothing for men in many parts of the world. Some trousers have
detachable legs, usually with zippers.
Shorts stop anywhere from the upper thigh to the knee. The trouser legs may be straight, or
tapered to be snug around the ankles. The bottom may be flared, in which case the trousers can
be called 'bell-bottoms'. Belt loops may or may not be present to support a belt which may be
used to adjust the tightness in the waist, and for decoration. Men can use suspenders or braces
to support trousers that are loose in the waist. Trousers may or may not have fly zippers or
buttons.
Breeches
It is an all-inclusive term for pants reaching to below the knee and worn particularly by
horse-rider (Fig. 14.21).

Fig. 14.21. Breeches

Bibs and Brace Overall

These are trousers or shorts fitted with bibs and braces. Bib is a piece of fabric inserted in the
neck of a shirt while dining. Brace is a kind of attachment fixed with an article so as to keep the
article in place. Both bib and brace are attached to a trouser to create up (heading 6114)

(a) Bib only in front held by a suspender (b) Bib both in front and back held by buttons
 (c) Bib-n-brace overall with shorts (d) Trouser with bib not extending

Fig. 14.22. Bib-and brace overalls under heading 6103 except (d)

a new garment known as bib-and-brace overall. It is called overall as the bib is permanently
stitched in place and it extends up from the waist. If the bib is only for the name sake and does
not extend much then such a garment should be classified under heading 6114 as other
garments (Fig. 14.22d). The bib of the garment is held to its place either by buttons or by
suspender hooks (Fig. 14.22a, b and c).
These overalls have functional as well as fashion importance. Industrial workers wear these
overalls to protect them from dust and dirt. They are provided with additional cargo pockets to
carry tools. Car mechanics usually wear this type of cargo trousers. Normally a T-shirt or shirt is
worn before these overalls are put on. Different colours and patterns of bib overalls are worn by
young people of both sexes, often with one of the straps worn loose or unfastened along the
side and under the arm to show up fashion attitude.
Shorts
These are the garments which envelope each leg separately and do not cover the knees.
Garments commercially known as jogging or athletic shorts are normally loose fitting short pants,
extending from waist to the upper thigh and usually have an elastic waistband. They are called
'shorts' because they are a shortened version of trousers (as they are called in British English)
or pants (in American English) which cover the entire leg. There are many types of shorts:
• Track shorts that reach only the upper thigh and are intended to provide maximum freedom
of movement in sports activities.
• Walking shorts with a long pant length reaching to the knees which is intended for casual
wear. Usually has pockets and waist loops for a belt and is worn with or without that (Fig.
14.23).
• Cut-offs is homemade shorts made by cutting the legs off trousers, typically jeans, above
the knee. The cut is not finished and the fabric is left to fray.
• Hot pants commonly known as 'short shorts' are primarily worn by women. These are
short, tight shorts, usually made out of cotton, nylon, or some other common material. They are
meant to emphasise the buttocks and the legs (Fig. 14.24).
 Fig. 14.23. Track shorts and walking shorts

Fig. 14.24.
Cut-offs and Hot
pants
• Bun huggers are short, tight athletic
shorts also known as 'racing briefs',
commonly made from spandex and/or nylon. These shorts are
compulsory for girls and women in some schools and for some adult
athletic events such as volleyball. Bun huggers for men also exist. These resemble a
figure-hugging type of boxer shorts.
• 'Skorts' are shorts that have a piece of fabric in front so that from the front it resembles a
skirt. It is a combination of'skirt' and 'short' (Fig. 14.25).

Fig. 14.25. Bun hugger and Skort

Heading 6103 does not include:
(a) Tailored waistcoats presented separately (heading 6110).
(b) Track suits, ski suits and swimwear (heading 6112).
(c) Garments made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907
(heading 6113).
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
 (610410) (- ) Suits:
610411 1 deleted
610412 '- ) deleted
610413 (" ) Of synthetic fibres
610419 '- ) Of other textile materials
(610420) (- ) Ensembles:
610421 '- ) deleted
610422 '- ) Of cotton
610423 [- - ) Of synthetic fibres
610429 ) Of other textile materials
(610430) (- ) Jackets and blazers:
610431 ) Of wool or fine animal hair
610432 [- - ) Of cotton
610433 [- - ) Of synthetic fibres
610439 [- - ) Of other textile materials
(610440) (- ) Dresses:
610441 [- - ) Of wool or fine animal hair
610442 [- - ) Of cotton
610443 [- -N ) Of synthetic fibres
610444 [- -] ) Of artificial fibres
610449 '- -] ) Of other textile materials
(610450) \- ) Skirts and divided skirts:
610451 '- -] I Of wool or fine animal hair
610452 '- -] ) Of cotton
r
610453 - -] I Of synthetic fibres
610459 '- -] ) Of other textile materials
(610460) (- 1 Trousers, bib and brace overalls,
; breeches and shorts:
610461 - -] Of wool or fine animal hair
610462 '- Of cotton
610463 - Of synthetic fibres
610469 Of other textile materials
Ladies' Suits and Ensembles
The explanation to the articles of heading 6103 is applicable to the articles of this heading
also. Like men's suits, the women's suit should also have identical features. Unlike men's suit,
the ladies suit can have a jacket or pant/trouser as shown below in Fig. 14.26.
Asian garment Kameez/Salwar (as shown in Fig. 14.27) is sold as set but in most of
the cases, they do not qualify as an ensemble as the upper garment and lower
(b) Kameez (~ Dress) + Salwar (~ Trouser) = Non-ensemble Fig. 14.27. Kameez/salwar
set

(a) Kameez (~ Dress) + Salwar (~ Trouser) = Ensemble set

Fig. 14.28. Women's jackets

garment are not made of identical fabric in terms of Chapter Note 3(b). Kameez should be
classified as dress under subheading (610440) and salwar should be classified as
trousers under subheading (610460).
Similarly Ghagra/Choli (Fig. 14.31) or Lehenga/Choli should be classified as an ensemble
only if the Chapter Note 3(b) is fully satisfied. Otherwise, upper garment is akin to jacket and
should be classified under subheading (610430) and lower garment is a skirt [classified to
subheading (610450)]
Women's or girls jackets and blazers are similar to that of men's and boys, but these are
comparatively more stylish and curvilinear (Fig. 14.28).
Dresses
Dress is a one-piece garment for the female covering the top of the body and extending to
somewhere from the mid-thigh to the feet. It is appropriate for wear without other outer
garments and its lower end encloses both the legs in a single 'tube' (rather than two, as trousers
do).It must be possible to wear them without at the same time having to wear any other
garment other than under garments. Dress must be distinguished from nightgowns, dressing
gowns and negligees. Nightgowns and dressing gowns are not outdoor wears. They are
normally loose garments for more inner comfort. Dresses of this heading as shown in Fig. 14.29
are basically formal wears and they accentuate body fits.

Fig. 14.29. Dresses as single piece garment

Fig. 14.30. Oversized T-shirt extending upto mid-thigh under

subheading (610440) and
This oversized T-shirt may also qualify as dress. Therefore, there must be some parameters to
decide whether the garment is a T-shirt or a dress. UK customs has provided a measurement
chart (Table 14.6). T-shirts, tops, shirt-blouses, pullovers etc., exceeding the length given,
should be classified as dress.
Most of the Islamic garments such as Jilbab, Abaya (Fig. 14.30), and thobe etc. are long loose
garments but they are worn over garments which are other than undergarments. They
invariably go upto the feet. An abaya is a primarily women's garment worn in Saudi Arabia, and
sometimes other places in the Persian Gulf region. Ft is a long-sleeved, floor-length, loose, usually
black, garment worn over other clothing when a woman leaves the protection of home. It is worn
with a headscarf (hijab) (heading 6117, 6213 or 6214) and sometimes with a veil (niqab)
(heading 6117 or 6214).
Table 14.6. Length parameter for garments to qualify as 'dresses'

Size Chest measurement Maximum length*

S 91.5-96.5 80
M 96.6-101.5 80
L 101.6-111.5 81
XL 111.6-117.75 82
XXL 117.76-127 82
*Measurement to be taken from the highest point on the shoulder seam to the bottom hem.
(Source: Tariff Classification Guidance for Textiles; www.uktradeinfo.com)
Jilbab is another very popular Islamic clothing dress, particularly, for Muslim women in
Jordan, Palestine and Syria. It is a long sleeve type dress that's worn as an actual outfit. It
comes in many styles, colours and fabrics. Jilbabs are made in a variety of styles, i.e., one-piece
[subheading (610440)], two-piece or three-piece jilbabs [as ensemble if sold as set under
subheading (6104 20)]. The one- piece jilbab is the actual outfit; the two- piece style jilbab
comes with pants; while the three-piece style jilbab includes pants and vest, shirt or blouse.
They are open from the front and close with either buttons or zippers.
Skirt and Divided Skirt
Skirts are outer garments, intended to cover lower part of the body, normally starting at the
waist and possibly extending to anywhere from the mid-thigh to the ankles or below. These
garments usually have side or rear closure but may occasionally have a

(a) Long skirt (Indian Ghagra/Lehenga) (b) wrap-around

skirt
Fig. 14.31. Skirts
 Articles of Apparel and Clorhing Accessories, Knitted or Crocheted

Fig. 14.32. Pleated skirt and divided skirt

front closure. The lower end of the skirt must enclose both legs in a single tube with no fabric
construction surrounding either leg separately. Indian ghagra or lehenga (Fig. 14.3 la) is a
long very wide skirt with drawstrings or hooks at waist. Wrap around skirt (Fig. 14.3 lb) is also a
long skirt and is classified in this heading, even though it is a kind of rectangular made-up. Its
functional use is similar to skirt. Skirt can be very flat or frilled or pleated.

Fig. 14.33. Indian Sharara (~ divided skirt) and Indian Gararra (~ trouser)

Divided skirt or culotte is so constructed that the garment is cut up in the middle and the
fabric individually surrounds each leg. When worn, the leg separation is not apparent, when
viewed from front they retain the appearance of a skirt with regard to silhouette and fullness
(Fig. 14.32).

Fig. 14.34. Women's or girls' trousers

Indian Sharara is a typical example of divided skirt which goes upto ankles.
Another Indian garment Gararra appears similar to Sharara but it is not a divided skirt; it is a
trouser classifiable under subheading (610460) with frills starting below knee as shown in Fig.
14.33. When such garments have braces, they do not cease essentially to be skirts. Where, in
addition to braces, they have bibs at the front and/or on the back, such garments remain
classified as skirts if the dimensions, the cut and the position of the said bibs are not sufficient
to enable the garments to be worn without an upper garment.
There are many variations within trousers among women's or girls' trousers (Fig. 14.34).
Capris are women's pants that end mid-calf or just below the calf. Asian Churidar Pyjama
qualifies as trouser which is loose at waist and very narrow at ankle. This can be tied to waist
by a drawstring or by hooks.
Trousers vis-a-vis Pantyhose, Tights and Stockings of Heading 6115
Definition of trousers is very simple, it is a garment covering legs separately. Prima facie, it
includes all types of trousers, like pedal pusher knee length tight knits. There is an exclusive
heading for stockings (heading 6115). Pantyhose goes upto waist. Stockings normally go upto
thighs. It is important to understand the difference between a tight fit trouser of this heading
and tight stocking of heading 6115 (Table 14.7).
Table 14.7. Trousers vis-a-vis pantyhose, tights and stockings

Trousers (heading 6103 and Pantyhose, Stockings (heading

6104) 6115)
These are in the form of pants. They These are in the form of extended
can be body clinging tight fits also. socks
They are made by cutting the It is a hosiery product in which the
circular knit or flat knit fabric. The shape is predetermined in the
knit fabric is stitched to the shape ofknitting stage itself. Many of the
a tight or legging. stockings are seamless if made on
circular knit tubular form
These are basically tight fit trousers These are closed from bottom as
with or without a side zipper at the they are socks as well and they do
bottom. not need a zipper at bottom.

They may have belt loops, buttons or They do not have these arrangements
cord at the top for staying at the hip. as they are held at their place by
elastic or hooks only.
Dungarees are bib-and brace overall. Heading 6104 does not include:
(a) Petticoats and slips (heading 6108); and
(b) Garments made up of knitted or crocheted fabrics of headings 5903, 5906 or 5907
(heading 6113).
6105 MEN'S OR BOYS' SHIRTS, KNITTED OR
CROCHETED
610510 (-) Of cotton
610520 (-) Of man-made fibres
610590 (-) Of other textile materials
Shirts
These are male garments, meant to cover the upper part of the body and extend from neck and
shoulder area to below the waist. These are worn over underwear or directly over the skin and
are considered conventional attire, indoor or outdoor. They must have a front with full or partial
opening on the neckline, which fastens or overlaps left over right. They must have collar or collar
band and sleeves (Fig. 14.35). Shirts of this heading should have pockets above waist.

Fig. 14.35. Shirt with collar and partial frontal opening; shirt with regular collars
and
Chinese collars
Nightshirts are oversized shirts exclusively designed to wear during sleeping. Heading 6105
does not include:
(a) Nightshirts of heading 6107;
(b) T-shirts, singlet and other vests of heading 6109;
(c) Garments having pockets below the waist. They are covered either as jackets (if they
satisfy the other parameters of jacket) under heading 6103 or as cardigans under heading
6110;
(d) Sleeveless garments under heading 6109, 6110 and 6114, as the case may be; and
(e) If the garments have a ribbed waistband or other means of tightening at the bottom of the
garment, or having an average of less than 10 stitches per linear centimetre (heading 6101
or 6110).
6106 WOMEN'S OR GIRLS' BLOUSES, SHIRTS AND SHIRT-
BLOUSES, KNITTED OR CROCHETED
610610 (-) Of cotton
610620 (-) Of man-made fibres
610690 (-) Of other textile materials
Blouses
These are the light weight garments, designed to cover the upper part of the body, of fancy
design and usually of loose fitting cut, with or without collar, with or without sleeves, with any
type neckline or at least shoulder straps, with buttons or other means of fastening, the absence
of buttons or fastening being permitted only in case of a very low-cut garment, with or without
decorative trimming, such as ties, jabots, cravats, lace or embroidery (Fig. 14.36). A garment
is considered to be very low cut at the front if the neckline falls below an imaginary line drawn
between the armpits as shown in Fig. 14.37:
However this heading excludes the knitted or crocheted women's or girl's blouses

1. with pocket below waist. These are classifiable as jackets of heading 6104 or cardigans of
heading 6110 as shown in Fig. 14.39. To choose between jackets and cardigans, refer Table
14.9 under heading 6110.
2 with a ribbed waistband or other means of tightening at the bottom of the garment, or having
an average of less than 10 stitches per linear centimetre. These are classifiable under heading
6102 or 6110 as wind-jacket or pullover, as the case may be.

Fig. 14.36. Blouse

 Fig. 14.37. Low-cut/low neck concept
Shirts, Shirt-Blouses
These garments are designed to cover the upper part of the body. These are cut and made on
the lines of men's or boys' shirts, with a collar, long or short sleeves, a full or partial opening
(generally in the front) from the neckline and right over left closing (Fig. 14.38). These
garments generally go below the waist. They may have pocket, but only above the waist.
388

Fig. 14.38. Women's shirt

Fig. 14.39. Women's shirt and women jacket or cardigan
Heading 6106 does not cover:
(a) Nightshirts of heading 6107.
(b) T-shirts, singlet and other vests of heading 6109.
(c) Garments having pockets below the waist. They are covered either as jackets (if they
satisfy the other parameters of jacket) under heading 6104 or as cardigans under heading
6110.
(d) Sleeveless garments under heading 6109, 6110 and 6114, as the case may be.
(e) Smocks and similar protective garments of heading 6114.
(f) If the garments have a ribbed waistband or other means of tightening at the bottom of the
garment, or having an average of less than 10 stitches per linear centimetre (heading 6102
or 6110).
6107 MEN'S OR BOYS' UNDERPANTS, BRIEFS,
NIGHTSHIRTS, PYJAMAS, BATHROBES,
(610710) (-) DRESSING GOWNS AND SIMILAR ARTICLES,
610711 (- -) KNITTED OR CROCHETED
610712 (■") Underpants and briefs:
610719 (- -) Of cotton
(610720) (-) Of man-made fibres
610721 (--) Of other textile materials
610722 (--) Night shirts and pyjamas:
610729 ("") Of cotton
(610790) (-) Of man-made fibres
Of other textile materials
610791 (--) Other:
610799 (--)
Of cotton
Of other textile materials
Underpants and Briefs and Similar Articles
These garments are generally made of thin fabrics, printed or not, with just one or two buttons
and gents fly, with elastic waistband and without pockets, and are meant to cover the lower part
of the body. They are ordinarily worn under other garments and are not exposed for view. Briefs
are short underpants. Shorts of heading 6103 are different from underpants of this heading as
highlighted in Table 14.8.
There are many underwear styles in men's category. Boxers and briefs and thongs (as athletic
support) are important styles of underwear. Boxers are traditional underpants like shorts.
Briefs are still shorter and tighter version of underpants, avail-ablein both U shape and V shape.
U shape brief is also known as boxer brief. Men's
Fig. 14.40. Men's underpants, briefs and thongs
Shorts vis-a-vis underpants: underwear may or may not have a fly front. Thongs have a broad

elastic band and front panel is attached to two strings on either side as shown in the Fig. 14.40.

Table 14.8. Shorts vis-a-vis underpants

Shorts of heading 6103 and Underpants of heading 6107

Thick material Thin material
With or without pockets Without pockets
Shorts are worn over underpants Other garments are worn over
They are held on waist by bell, They normally have elastic
cord or elastic

In fact, US customs has set out the following characteristics determinative of outerwear:
1. Fabric weight to be greater than 4.2 ounces per square yard;
2. An enclosed or turned waistband;
3. Lack of fly or presence of lining;
4. A single leg opening greater than the relaxed waist;
5. The presence of belt loops, inner or outer pockets or pouches;
6. Multiple snaps at the fly opening (not including the waistband), or button or zipper fly
closures; and
7. The side length of a size 'medium' should not exceed 17 inches.

Nightshirts and Similar Articles

A nightshirt is a special kind of shirt used in sleeping. It is an oversized garment which replaces all
clothing worn during the day. Nightshirt (Fig. 14.41) is distinguished from shirt or T-shirt on
following grounds:

Fig. 14.41. Nightshirts

1. The cuff and collar should not have any hard lining like buckram.
2. It should not have any lining.
3. It should not have big and hard fasteners or metal buttons. The decorative attachments are
not desired in nightshirts as this makes the garment unsuitable for wearing in the bed.
4. It should not have any draw string or cord or ribbon for tightening waist or the border.
5. It should have very loose, open sleeves.
Pyjamas and Similar Articles
Pajamas or pyjamas (often PJs) are a form of nightwear usually in a set of two-piece garments
(Fig. 14.42a and b). By their general appearance and nature of the fabric, they are identifiable
as intended for wear exclusively or mainly as nightwear. They may be one-piece garments
covering upperpart and lower part of body. A pyjama set has following features:
i) a garment intended to cover the upper part of the body, generally a jacket type garment; or
pullover or similar type of garment;
ii) a garment consisting of a trouser or short, of simple cut with no opening or with an opening
at the front.
iii) The components of these pyjamas must be of corresponding or compatible size and of
matching cut, constituent fabric, colours, decorations and degree of finish to show clearly that
they are designed to be worn together by one person. (But they need not be made from the
identical fabric (as in the case of suits and ensembles).
iv) One piece nightwear of the overall type covering both the upper part and the lower part of
the body and enveloping each leg separately are classified in subheading 610791 to 610799
as shown in Fig. 14.42c.
v) Pyjama trousers when presented without an upper garment cannot be classified as
nightwear.
vi) Sets of knitted garments comprising of a pair of shorts and a T-shirt style upper are not
classified as pyjamas

(a) and (b) Two-piece pyjamas sets (c) one

piece nightshirt
Fig. 14.42. Pyjamas
vii) Pyjamas must be identifiable as being comfortable for wear as night wear by,
- the nature of the fabric,
- their generally loose fitting cut and
- the absence of uncomfortable features such as large or bulky buttons and excessive applied
decorations.
Bathrobes and Similar Articles
Bathrobes are gown-cum-coat made from terry towel or velour fabric. They are upto knee
length and sometimes extend to full length. They have sleeves either finished with a cuff or left
plain. The neck is finished with a roll or turned round collar. They are not shaped to precision
and are usually fastened either with buttons or a fabric belt.
Dressing Gowns, including bathrobes, lounging robes, are worn indoor for comfort and are
inappropriate for wear on social occasions and outside the home (Fig. 14.43).

Fig. 14.43. Bathrobe and dressing gown

The physical characteristics of these garments are

i) looseness,
ii) length reaching the mid-thigh or below,
iii) normally full frontal opening with or without means of closure,
iv) sleeves usually but not necessarily present, and
v) no lining.
The heading does not include singlets and other vests (heading 6109).
6108 WOMEN'S OR GIRLS' SLIPS, PETTICOATS, BRIEFS,
PANTIES, NIGHT DRESSES, PYJAMAS, NEGLIGEES, BATHROBES, DRESSING GOWNS
AND SIMILAR ARTICLES, KNITTED OR CROCHETED
(610810) (-) Slips and petticoats:
610811 (--) Of man-made fibres
610819 (--) Of other textile materials
(610820) (-) Briefs and panties:
610821 (--) Of cotton

610822 (■ i Of man-made fibres

610829 (- i Of other textile
(610830) (-: i Night dresses and
610831 (- - ) Of cotton
610832 (- i Of man-made fibres
610839 (- 1 Of other textile
(610890) (.-" ) Other:
610891 (- -] 1 Of cotton
610892 (- -] ) Of man-made fibres
610899 (- -] I Of other textile
materials
Slips and Similar Articles

Slip is a lightweight under garment worn by women/girls, beginning above bust, usually held
in place with shoulder straps. It can be half and full slip (Fig. 14.44a). If the upper part of the
garment resembles a brassiere and is wired for support (Fig. 14.44 b), it should be classified
under heading 6212. Half slip is worn either under the shirt or under the skirt. The length of
full slip depends upon the length of the dress to be worn over it.

(a) Half-slip and full slip (b) Half-slip with inbuilt brassiere
(heading 6212)
Fig. 14.44. Half slip (worn under shirt) and full slip
Petticoats and Similar Articles
Petticoats are undergarments for women/girls, similar to slip but starting from the waist.
Depending upon the over garment, it may be full or narrow, long or short (Fig. 14.45), lace
trimmed or tailored. It is made out of fine material with elastic waistband. It cannot be used as
outer garment. It is an undergarment to be worn under a skirt (also known as underskirt) or
dress. The petticoat is a separate garment hanging from the waist. The petticoat(s), if
sufficiently full or stiff, would hold the overskirt out in a pleasingly domed shape and give the
impression of a smaller waist than the wearer actually has.
Crinoline (Fig. 14.46) was originally a stiff fabric with a weft of horse-hair and a warp of cotton
or linen thread. It is a kind of a stiffened petticoat or rigid skirt-shaped structure designed to
support the skirts of a woman's dress into the required shape. Crinolines are still worn today;
however, they are usually part of a very formal
 Fig. 14.45. Half and full petticoat (worn under skirt)

outfit, such as an evening gown or a wedding dress. Modern crinolines are most often
constructed of several layers of stiff net. Crinoline if designed and used as underskirt it shall be
classified in this heading. Otherwise it shall be treated as an outerwear skirt under the heading
of skirts.

Fig. 14.46. Crinoline

Panties and Briefs
Panties are women's and girls' underpants, worn under outer clothing, covering torso below
the waist (Fig. 14.47). Briefs are short panties. There are many designs and variations in these
garments, but as long as these are worn under outer clothing, they remain classifiable under
this heading.

Fig. 14.47. panty (women's underwear)

Nightdresses and Pyjamas
Nightdresses are made from lightweight fabric; vary in length from less than knee length to
ankle length. Such nightdresses may be elaborately styled with decoration, e.g., lace, ribbons,
flounces, bows, embroidery, piping, gathers etc. When made from comparatively heavier fabrics,
which may be brushed and/or printed, they are more simply styled and may have some
decoration. By their general appearance and nature of the fabric, they are identifiable as
intended for wear exclusively or mainly as night-wear. They may be long or loose gowns (Fig.
14.48) and negligees with a little decorative work or embroidery. Functional use of this category
of garments is an important factor to ascertain classification.

Fig. 14.48. Nightgowns and nightshirt

Garments possessing any of the following features are not to be regarded as night dresses.
i) lining ii) fastening cords or ribbons with decorative attachment (e.g., of metal) which will
make the garment unsuitable for wearing in bed, iii) ribbons, laces, cords etc. for tying at the
back of the neck, iv) excessive elastication constricting the upper part of the garment or
substantial
gathering at the waist, which in either case would make it unsuitable for wear in
bed.
Decoration or designs depicting night-time themes are not considered to be clear indication
that the garments are intended for use exclusively as nightwear. Negligees remain classifiable
under this heading even if they are not suitable for nightwear.
Pyjama sets are already discussed in the previous heading; the same explanation is applicable
here. Pyjamas sets, unlike suits and ensembles need not have identical fabric for upper and
lower garment as shown in Fig. 14.49. But both upper and lower garments should be
compatible to each other in terms of design, shape and size.
The heading does not include singlets and other vests (heading 6109).
6109 T-SHIRTS, SINGLETS AND OTHER VESTS, KNITTED
OR CROCHETED
610910 (-) Of cotton
610990 (-) Of other textile materials
(a) Pyjama set with identical fabric (b) Pyjama set with non-identical fabric for upper and
lower garment

Fig. 14.49. Women's pyjama sets

T-Shirts
The term T-shirts means lightweight knitted or crocheted garments of vest type, not napped,
nor of pile or terry fabric, in one or more colours, with or without pockets, with long or short
close-fitting sleeves, without buttons or other fastenings, without collar (Fig. 14.50), without
opening in the neckline, having a close fitting or lower neckline (round, square, boat-shaped or
V-shaped). These garments may have decoration, other than lace, in the form of advertising,
pictures or an inscription in words, obtained by printing, knitting or other process. The bottom of
these garments, usually hemmed, is never made with a ribbed waistband, drawstring or other
means of tightening. They are classified without distinction between male or female wear. It
was originally used as undershirt. The length varies, but it typically reaches the waist.

Fig. 14.50. T-shirt

Singlets and Other Vests
The term 'singlets and other vests' include garments of fancy design, worn next to the body,
without collar, with or without sleeves including those with shoulder straps (Fig. 14.51a). These
garments are meant to cover the upper part of the body and often possess many characteristics
in common with those of T-shirts or with other more traditional kinds of singlets and other vests
of heading 6109.
In accordance with Chapter Note 5, garments with a drawstring, ribbed waistband or other
means of tightening at the bottom of the garment are excluded from this heading (Fig. 14.51b).

(a) Singlet (heading 6109) (b) Singlet with drawstring

(heading 6114)
Fig. 14.51. Singlets
Heading 6109 also excludes
(a) men's or boys' shirts of heading 6105 and
(b) women's or girls' blouses, shirts and shirt-blouses of heading 6106.
6110 JERSEYS, PULLOVERS, CARDIGANS, WAISTCOATS
AND SIMILAR ARTICLES, KNITTED OR CROCHETED
611010 (-) Of wool or fine animal hair
611020 (-) Of cotton
611030 (-) Of man-made fibres
611090 (-) Of other textile materials
Jerseys and Pullovers and Similar Articles
Jerseys and pullovers including sweat shirts are garments that are put on by being pulled over
the head and generally have neither an opening in the neckline, nor a fastening system (Fig.
14.52a). They may have different varieties of neckline such as V-neck, crew-neck, round or
boat-neck or roll, polo or turtle neck (Fig. 14.52b). These can be with or without sleeves, with or
without collars, with or without pockets. They generally have welts or ribbing (or other forms of
tightening) at the bottom of the garment and around the opening and sleeve-ends or annholes.
They may have any form of decoration lace or embroidery. These garments are intended to
cover the upper part

(a) Jersey (b) Pullover with special necklines (c) Pullover with side buttons
Fig. 14.52. Jerseys and pullovers.
of the body, without distinction between male or female. They may have any form of decoration,
including lace or embroidery.
It also covers similar garments, as above, but having a partial opening at the neckline, closed
by buttons or other means of fastening (as shown in Fig. 14.52c), with or without collar.
Sweater an American term, derives from a knitted shirt or a heavy woollen jersey (so called
because sailors on the Isle of Jersey wore them).
Cardigans and Similar Articles
These are having full length opening in the front, with or without buttons or other means of
fastening, with or without collar (Fig. 14.53). They may have any form of decoration, including
lace or embroidery.

Fig. 14.53. Cardigans

The features of cardigans are not very different from that of jackets of headings 6103 and
6104. But both are very different in appearance. Broadly speaking, jackets are more akin to
coats and cardigans are like sweaters. The difference between the two is highlighted in Table
14.9 below:
Table 14.9 Jackets vis-a-vis cardigans
Jackets of headings 6103 and 6104 Cardigans

Jackets have shell fabric made Cardigans are essentially

from tight knit fabrics sweaters made from thick yarns.

They are normally multi-layered Cardigans do not have

as they have lining inside lining.

They should have minimum three There is no such condition for

panels(of which two should be in cardigans
the front)

They have full frontal opening but They too, have full frontal
cannot have zippers as means of opening but it can have zippers
fastening as means of fastening
Waistcoats and Similar Articles
Waistcoats normally form a piece of a three piece suit of subheading 610310. However, if
these are separately imported or exported, they are classified under this heading (Fig. 14.54a
and b). If they are padded, the classification will be under heading 6114 (UK customs).
 (a) Men's waistcoat (b) women's waistcoat (c) Jawahar
waistcoat

Fig. 14.54. Men's and women's waistcoat and Jawahar waistcoat

Waistcoats which have full length opening in the front with or without buttons or with other
means of fastening, with or without collar are also classified under this heading. Indian Jawahar
coat/jacket (Fig 14.54c) is a typical example of such waistcoats. The heading excludes padded
waistcoats of heading 6101 or 6102.
6111 BABIES' GARMENTS AND CLOTHING
ACCESSORIES, KNITTED OR CROCHETED
611110 (-) deleted
611120 (-) Of cotton.
611130 (-) Of synthetic fibres
611190 (-) Of other textile materials
Babies' Garments
Babies' garments cover a range of garments, which in general are intended for infants (young
children) of a body height not exceeding 86 cm. Garments are classified in this headings only
upto and including commercial size 86 (86 cm = the maximum height of the baby). This applies
even if certain features such as the method of fastening would, for identical garments above
commercial size 86, require classification as boys' or girls' garments. Customs interprets
86cms as equating to the commonly recognised size range of 0-24 months (Classification of
Children Apparels - US customs; www.cbp.gov). 'Baby' is defined as a young child, age
newborn to 24

Fig. 14.55. Babies garments for body height not exceeding 86 cm

months, with a body height not normally exceeding 86 cms or 34 inches. The term is
interchangeable for tariff purposes with the term 'infant'(Fig. 14.55).
However, some garments are clearly layette (baby's complete outfits) articles and should
therefore be classified in this heading whatever their dimensions; for example, christening robes
and gowns, capes and pixie suits (garments with hood and sleeves, forming both coat and a bag
(completely closed at the bottom)), sleeping bags with sleeves and armholes, babies' booties
without applied soles. Some of the varieties of babies' garments are trousers, shorts, skirts,
pinafore, anoraks, snow suits, jumpers, matinee coats, rompers, infants' bibs, tights, gloves,
mittens and mitts.
Babies' napkins (diapers of knitted fabric) are also covered under this heading under clothing
accessories.
It should be noted that articles which are prima facie classifiable both in heading 6111 and in
other headings of this Chapter should be classified in heading 6111 in terms of Chapter Note
5(b).
This heading does not include babies' bonnets, knitted or crocheted (heading 6505),
or babies clothing accessories covered more specifically by other Chapters of the
nomenclature.
The following Table 14.10 (taken from the Tariff Classification Service, UK; version December
2005) gives the maximum permissible measurements for babies' garments of commercial size
86 cm.
An attempt has been made by US Customs I (What Every Member of the Trade Community Must
Know About: Classification of Children's Apparel - US Customs and Border Protection) to
explain the terms associated with children's wear. Some of them are reproduced below:
Table 14.10. Measurement for babies' garments

GARMENT MEASUREMENT POINTS LENGTH (cm)

DESCRIPTION
Shirts and Blouses1 1. Collar seam to cuffs, long 38
sleeves 41
(shoulder to arm) 27.5
2. Collar seam to bottom hem 72
3. Collar 66
4. Chest (woven fabrics)
1
T-shirts and grandad 5. Chest 66
vests (knitted) 6. Neck to hem 38
Pullovers (knitted)1 7. Neck to hem 38 66
8 A Chest traditional style 70 38.5
8B styled
9 Neck seam to cuff
Trousers 10. Waist to bottom leg 51
(including 47
waistband) 53.5
11. Waist: elastic, relaxed 33
12. non-elastic
13 I id l
Table 14.10. continued

GARMENT MEASUREMENT POINTS LENGTH (cm)

DESCRIPTION
Shorts Dungarees2 14. Waist as for trousers
15. Top of the strap to bottom of 72 33
leg
Skirts 17. Waistd l to bottom hem 26
(including 47 53.5
waistband)
18. Waist elastic, relaxed
2
Dresses: Pinafore 15. Top of strap to bottom hem 48 49 62
Other' (see Note I) 20. Centre back (neck) to
bottom hem
21. Chest
Measurement no 15 is as per
Night-dresses 21. Chest 68
20 Neck seam to hem 67
Anoraks;and 22. Collar seam to cuffs 40 39
Blousons' (shoulder and ami)
23. Collar seam to bottom hem

Snow suits 24. Shoulder to bottom ankle 81 33

25. Inside leg
Sleep suits and play 26. Total overarm length 37
suits 27. Neck seam to ankle or toe 77
(with
Pyjamas l Neck to rib
30. i hem l f 38 38.5 28 47
31. Neck seam to cuff
32. Inside leg
33. Waist relaxed
Beach/swim wear Total length (one-piece) 41
35. Chest 49 49
36. Hip
Legless bodysuits Shoulder to crotch 46.5
Notes:
1
All chest measurements are taken from arniholes with the garment in its relaxed (out
stretched) position.
2
Where a garment is fitted with adjustable straps, the straps should be positioned as fol
lows:
a
on the buttonhole giving the shortest adj ustment or
b
with a moveable buckle or strap positioned 8 cm from the unattached end of the strap.
3
Measurements 22 and 23 are taken inside the garment when quilted or padded.
4
Measurements 10 and 15 are taken to a fixed leg end, i.e., lengths should not exceed those
specified to allow for unfixed roll-up or turned np
Source: uktradeinfo.com
Blanket sleeper -A full body, footed sleeping garment for a young child which is made of
brushed or napped, knit, man-made fibres, with a zipper extending from the neckline to one
pant leg.
Creeper -An abbreviated, short-sleeved babies' garment, with a snap crotch and without leg
coverage which is designed for warm weather use and is usually of jersey, ribbed or interlock
knit fabric.
Coverall - A full body garment designed to be worn alone. The item has blouse for coverage
above the waist and pants for coverage below the waist. It is interchangeable for tariff
purposes with the term 'jumpsuit'.
Divided dress -A garment identical to a dress except for a divided skirt, culottes type division.
The leg separation is not visible when the item is viewed from the front.
Infants' set - Two or more different garments, and/or headwear, imported together, of the
same size, which are intended to be worn together, in sizes newborn to 24 months.
Jomper - A fashion term for a hybrid garment which contains elements of a romper and
jumper. The item resembles a jumper except for a divided skirt, culottes type division below
the waist.
Jumper - A sleeveless, dress-like garment, usually with extended or dropped armhole
openings, designed to be worn with another upper body garment, such as a blouse or pullover.
The garment construction is such that the item is not intended for use alone.
Jumpsuit - A full body garment which can be worn alone. The item has at least limited blouse
coverage above the waist and pants coverage below the waist. It is interchangeable for tariff
purposes with the term 'coverall'.
Overall - A garment identical to pants or trousers except for the addition of a significant
bib-type rise which extends to the vicinity of the breast and chest.
Pinafore -An apron-like 'dress' garment with open sides designed for use with other garments
such as shirt, blouse, or dress and possibly bloomers or a diaper cover. [t is usually intended for
young girls in sizes newborn to 24 months and toddler sizes 2^1T.
Playsuit - A general term for a one-piece, abbreviated garment, intended to be worn alone as
informal attire for casual wear use. The item has shirt type coverage above the waist and
shorts type coverage below the waist. Rompers, sunsuits and washsuits are all considered
playsuits for tariff purposes. The term is not to be confused with the term two-piece playsuit.
Popover - A fashion term for a pinafore. It is interchangeable for tariff purposes with the term
'pinafore'.
Romper -An abbreviated one piece garment designed to be worn alone. The item has shirt or
blouse coverage above the waist and shorts coverage below the waist.
Scooter skirt - A fashion term for a hybrid garment with a shorts type body and an additional
fabric flap which is overlaid at the front. The fabric flap extends across the garment front,
obscuring the leg separation and creating the visual impression, when viewed from the front, of
a skirt.
Shortall - A garment identical to shorts except for the addition of a significant bib-type rise
which extends to the vicinity of the breast and chest.
Skeggings - A fashion term for pants-style leggings with a sewn-in skirt or pep-lum at the
waist.
Skirt -A lower body garment, with coverage, normally extending from the waist to the
mid-thigh vicinity or below, which envelopes the wearer in an uninterrupted, continuous fabric
sheath. Fashion may cause the body coverage of the garment to vary somewhat; however, it
always covers the lower torso.
Skirtall - A fashion term for a garment which is identical to a skirt except for the addition of a
significant front bib-type rise which extends to the vicinity of the breast and chest.
Skort -A fashion term for a divided skirt or culotte. A lower body garment which envelopes the
legs in separate fabric sheathes. It imparts the visual impression of a skirt. The legs separation
is not visible when the item is viewed from the front.
Skortall - A fashion term for a garment which is identical to a skort except for the addition of a
significant front bib-type rise which extends to the vicinity of the breast and chest.
Skromper - A fashion term for a garment which is identical to a romper except for the addition
of a skirt or peplum.
Sleep and play - An infants' wear merchandising term, meaning apparel is suitable for use
during babies' intermittent sleep and play periods. Such garments are usually made of finely knit
jersey or interlock fabric and are not specifically constructed as sleepwear.
Stretchsuit - A full body coverall, usually footed, knit, with long sleeves, for young children,
sizes newborn to 24 months
Sunsuit - An abbreviated one piece backless garment designed to be worn alone, with limited
upper body coverage above the waist and panty or shorts coverage below the waist.
Two-piece playsuit - An upper body garment, e.g., a shirt or blouse, and a lower body
garment e.g., pants, shorts, overall, shortalL which are structurally connected to one another
by means of botton and buttonhole combinations or suspender strap and shirt shoulder loop
combinations so that the use of one garment without the other garment is not practicable or
commercially realistic.

Washsuit - An abbreviated one piece garment designed to be worn alone, with limited upper
body coverage above the waist and panty or shorts coverage below the waist. It is usually
intended for young children in sizes newborn to 24 months and toddler sizes 2-4T.

6112 TRACK SUITS, SKI SUITS AND SWIMWEAR,

KNITTED OR CROCHETED
(611210) (-) Track suits:
611211 (--) Of cotton
611212 (--) Of synthetic fibres
611219 (- -) Of other textile materials
611220 (-) Ski suits
(611230) (-) Men's or boys' swimwear:
611231 (- -) Of synthetic fibres

611239 (- -) Of other textile

(611240) materials
611241 (-) Women's or girls'
611249 swimwear:
(--) Of synthetic fibre
Track Suits (- -) Of other textile
materials
These garments consist of two pieces, unlined but sometimes with a raised inner surface (nap)
which, because of their general appearance and the nature of the fabric, are clearly meant to
be worn exclusively or mainly in the pursuit of sporting activities
The term 'sporting activity' is not defined in the tariff. Reliance has to be placed on common
standard dictionaries to know the meaning and scope of this expression. The term 'sport' is
defined as an activity requiring more or less vigorous bodily exertion and carried on according
to some traditional form or set of rules, whether outdoors or indoors. Tracks suits are
essentially warm up suits worn by players to carry out such sporting activities.
Track suit (Fig. 14.56) consists of two garments namely:
i) A garment meant to cover the upper part of the body, down to or slightly below the waist. It
has long sleeves with ribbed or elasticated bands, zip fasteners or other tightening elements at
the cuffs. Similar tightening elements, including drawstrings, are generally to be found at the
bottom of this garment. When it has partial or complete opening at the front, it is generally
fastened by means of a zip fastener, press studs or Velcro. It may or may not be fitted with a
hood, a collar and pockets.
Fig. 14.56. Track suit and ski suit
A second garment (a pair of trousers) to cover the lower part of the body, which may be
ii)
either close or loose fitting, with or without pockets, with an elasticised waistband,
drawstring or other means of tightening at the waist, with no opening at the waist and
therefore no buttons or other fastening system. However such trousers may be fitted with
ribbed or elasticised bands, zippers or other tightening elements at the bottom of the trouser
legs which generally go down to ankle level. They may or may not have foot straps.
Ski Suits
These are the garments or sets of garments which, by their general appearance and texture,
are identifiable as intended to be worn principally for skiing (cross countiy or alpine). They
consist either of
i) a 'ski overall' i.e., a one-piece garment, designed to cover upper and lower parts of the body;
in addition to sleeves and a collar, the ski overall may have pockets or foot straps: or ii) a 'ski
ensemble' i.e., a set of garments, composed of two or three pieces, put up for retail sale
comprising:
- one upper garment such as anorak, wind-cheater, wind-jacket or similar articles, closed by
a zipper possibly with a waist coat in addition, and
- 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 a ski overall as mentioned in Para (i) and a type of padded,
sleeveless jacket, worn over the ski overall.
All the components of a 'ski ensemble1 must be made up in a fabric of same texture, style and
composition, whether or not of the same colour; they also must be of corresponding or
compatible size.
Swimwear
These are garments, normally worn for swimming and bathing and also for sun-bathing. These
include bathing trunks, bathing suits (two or more pieces must be matched or co-coordinated).
Swimwear for men (Fig. 14.57) is generally cut with shorter legs and resembles shorts without
fly front. They usually have an elastic waistband and or drawstrings. The presence of
drawstring and a full lining supporter in the crotch area, which surrounds the leg openings and
entire waist-band, is normally indicative of swimwear. Swimming shorts may have pockets
provided that the outside pockets have a firm fastening system (e.g., they have to have a zip
fastening or Velcro type fastening to close the pocket completely i.e., they may not be fastened
at intervals). Inside pockets are fixed to the waist and have an overlap closing system that
must assure complete closure of the pocket opening.

Fig. 14.57. Swimwear for men or boys

Swimwear for ladies, are either of one-piece or two-piece variety. One-piece swimwear is
commonly known as swimsuit and is normally cut higher on the sides revealing all of the legs.
The two-pieces swimwear is commonly known as bikini and consist of one covering the bust
and other (panty) covering the trunk.
Islamic swimwear is different from other swimwear as they are designed to cover all parts of
body except face, hands and feet. They are generally two or three piece sets. Their sole or
principal function is to be used as swimwear so they cannot be classified somewhere else.
 (a) Swimsuit (b) Bikini

Fig. 14.58. Swimwear for women or girls

6113 GARMENTS, MADE UP OF KNITTED OR CROCHETED

FABRICS OF HEADING 5903, 5906 OR 5907
611300 Garments, made up of knitted or crocheted fabrics of heading
5903, 5906 or 5907
Garments of Coated Fabrics
First read explanation to headings 5903, 5906 or 5907. Heading 5903 covers knitted or
crocheted fabrics impregnated, coated, covered or laminated with plastics. Heading 5906
covers rubberised, knitted or crocheted fabrics. Heading 5907 covers flocked fabrics.
This heading covers all kind of garments (except babies' garments) made up of coated,
impregnated or laminated, knitted or crocheted fabrics provided the coating is visible to the
naked eye. Fabrics of these headings should have a clear visible layer of the coating media.
Coating effectively reduces the air permeability of the fabric and garments made out of such
fabrics are 'breathless' fabrics. Garments made up of coated fabrics, therefore, are of limited
use and purpose. They are normally used as raincoats, diver suits, anti-radiation suits, etc. (Fig.
14.59).

Fig. 14.59. Garments made from fabrics of headings 5903, 5906 and 5907
The heading does not include:
(a) Babies'garments of heading 6111;
(b) Garments made from quilted materials of heading 5811; (It may be noted that even if the
outer fabric of quilted material is a coated fabric the garment will not be classified under this
heading.) and
(c) Gloves, mittens and mitts, knitted or crocheted (heading 6116) and other clothing
accessories, knitted or crocheted
OTHER GARMENTS, KNITTED OR CROCHETED
(heading 6117).
(-) deleted
(-) Of cotton
(-) Of man-made fibres
(-) Of other textile materials
6114
611410 611420 611430 611490
Other Garments
This is the basket provision of this Chapter. The knitted or crocheted garments, which do not fit
into any of the headings and subheadings of this Chapter, shall be classified under this heading.
Leotard created by the French acrobatic performer Jules Leotard, is a skin-tight, one-piece
garment that covers the torso and body but leaves the legs free (Fig. 14.60a). These are worn
by acrobats, gymnasts, dancers and circus performers both as practice garments and
performance costumes. They are often worn together with tights. Leotards are entered through
the neck. Bodysuits such as one piece sun-suit (Fig 14.60c) generally have snaps or zipper at
the crotch. Scoop-necked leotards have wide neck openings and are held in place by the
elasticity of the garment. Others are crew-necked or turtle-necked and close at the back of the
neck with a zipper or snaps. There are sleeveless, short-sleeved and long-sleeved leotards. A
variation is the unitard (Fig. 14.60b), which also covers the legs.

Fig. 14.60. (a) Leotard (b) Unitard (c) Sun-suit

Catsuit is a skin-tight one-piece garment with sleeves and long legs, and sometimes with feet
or gloves, sometimes with a hood.
Apron is an outer protective garment that covers the front of the body. It is more a functional
garment than a fashion. It is worn for hygienic reasons as well as to protect clothes from wear
and tear. The apron is sometimes a part of the uniform of waiters and nurses. Aprons can be
made from a variety of materials. Rubber aprons used by laboratory staff and X-ray technicians
who work near radiation are classified in heading 6113 provided the rubber coating is visible on
the outer shell fabric. Aprons are normally of two styles. Waist aprons cover the body from the
waist down. Bib apron covers the upper part of the body. An apron is usually held in place by
waist bands that are tied in the back.
Dust coat (dusters) is a type of coat going up to hip or beyond, made from simple cotton cloth,
woven or knitted, worn by industrial workers to avoid dust accumulation on garments. It is
normally of dark colours. Smock is a loose coat-like outer garment, often worn to protect the
clothes while working. It is a loose coverall (coat or frock) reaching down to the ankles. It is also
referred to as duster, gaberdine and dust coat (Fig. 14.61). The primary difference with a dress
of heading 6104 is that smocks are worn to protect other garments worn under the smock.
Smocks are differentiated from pinafores in that they have both backs and sleeves. The
pinafore is more of an apronlike garment, often without a back or sleeves.
 Fig. 14.61. Apron, dust-coat and smock

Boiler suit is sometimes called a coverall. It is a one-piece garment with full-length sleeves
and legs like a jumpsuit but usually less tight-fitting and used as protective clothing at work (Fig.
14.62). Its main feature is that it has no gap between jacket and trousers and no loose jacket
tails. It often has a long thin pocket down the outside of the right thigh to put a ruler in. It usually
has a front fastening extending the whole length of the front of the body up to the throat, with
no lapels. This fastening can be a button or a zipper or Velcro. It is often issued by factories to
their workmen.
Jumpsuit is a term for a one-piece garment originally used for skydiving, hence the name. It
has later come to be used as a common term for any one-piece garment with sleeves and legs.
Jumpsuit is very similar to a coverall (or boiler suit), but is usually more tight-fitting. But it is not
as tight-fitting as a catsuit. Jumpsuits are used as fashion garment, in skiing and motorsport, in
air and spaceflight and so on.
Clerical or ecclesiastical garments and vestments fall under this heading. Ecclesiastical
garments are ritual robes worn by members of the clergy, acolytes, or other assistants at
services or rites. This includes robes worn by monks, such as monk's habit (Fig. 14.63a).
Vestments are liturgical garments and articles associated primarily with the Christian religion.
Some of the common clerical and ecclesiastical garments and vestments are:
Fig. 14.62. Boiler suit
Cassock - A floor-length, narrow, sleeved robe, typically black (not strictly one of the liturgical
vestments) (Fig. 14.63b).
- Surplice - A decorative white tunic (Fig. 14.63c) worn over the cassock in place of an alb.
- Stole - A long, narrow strip of cloth draped around the neck
- Chasuble - The outermost sacramental garment, often quite decorated.
- Alb - The common garment of all ministers at Mass, worn over street clothes or a cassock.
- Dalmatic - The outermost garment of deacons.
- Tunicle - The outermost garment of sub-deacons.
- Cope - Long ecclesiastical vestment worn over an alb or surplice
- Mozzetta - Short cape worn over the shoulder
- Soutane - Cassock, especially one that buttons up and down the front.

(a)Monk's habit (b) Cassock (c) Surplice

Fig. 14.63. Ecclesiastical garments and vestments

Professional or scholastic garments and robes are also classified under this heading.
These include convocation gowns. The robes of this category are specially designed. In a
convocation function, the gowns worn by diploma, graduate and post graduate students are
different in colour and design. Scholastic gowns also are worn by readers, principals and other
intellectuals associated with education.
Apart from the special garments listed above, this heading covers garments which do not fit into
definitions of their parent class. These include
1. T-shirt with a hood (Fig. 14.64a);
2. Singlets with partial opening, fastened by means of buttons (Fig 14.64b);
3. Sleeveless shirt (Fig 14.64c); and
4. Rompers (Fig 14.64d).

(a) T-shirt (b) Singlet with (c) sleeveless

with hood shirt (d) romper opening
Fig. 14.64. Other garments
PANTY HOSE, TIGHTS, STOCKINGS, SOCKS AND OTHER HOSIERY, INCLUDING
GRADUATED COMPRESSION HOISERY (E.G., STOCKINGS FOR VARICOSE VEINS) AND
FOOTWEAR WITHOUT APPLIED SOLES, KNITTED OR CROCHETED
611510 (-) Graduated compression hosiery (e.g., stockings for varicose
veins)
(611520) (-) Other panty hose and tights
611521 (- -) Of synthetic fibres, measuring per single yarn less than 67
decitex
611522 (- -) Of synthetic fibres measuring per single yarn 67 decitex or
more
611529 (- -) Of other textile materials
611530 (-) Women's full-length or knee-length hosiery measuring per
single yarn less than 67 decitex
(6115 90) (-) Other:
0 (- -) Of wool or fine animal hair
1 (--) Of cotton
2 (--) Of synthetic fibres 611599 (--) Of other textile materials
Pantyhose and Tights
The expression 'measuring per single yarn less than 67 decitex' means that the panty hose
should be made from multifilament yarns of heading 5402 or 5403. If the single
6115
filament of the yarn exceeds 67 decitex, it becomes a monofilament yarn of heading 5404 or
5405. For better understanding, please read explanation to headings 5402, 5403, 5404
and 5405.
Pantyhose and tights are close fitting coverings of the body from the waist to the feet, most
frequently worn by women, and rarely by men. Pantyhose (Fig. 14.65) is a combination of
'panty (or underpants) and hosiery, i.e., stockings. In UK, it is known as tights. These are
basically sheer or semi-transparent fittings and are usually made of nylon and Lycra filament
yarns. The sheemess of panties depends upon the denier/ tex of the filament yarn and the
knitting pattern.
This heading covers the following knitted or crocheted goods, irrespective of sex:
(1) Panty hose and tights designed to cover the feet and legs and the lower part of the body up
to the waist (panty), including those without feet;
(2) stockings and socks (including ankle-socks);
(3) under stockings, used mainly as a protection against the cold or for varicose veins;
(4) sockettes intended to protect the feet or toes of stockings from friction or wear; and
(5) footwear without an outer sole glued, sewn or otherwise affixed or applied to upper, other
than babies' bootees.
The heading also covers unfinished stockings, socks, etc., of knitted or crocheted fabric,
provided they have the essential character of the finished article. Normally the panty portion is
made of thicker yarn and stocking portion with thinner yarn.

Fig. 14.65. Pantyhose and stocking

Stocking
Stocking is a close-fitting, garment covering the foot and lower part of the leg. Usually it is
very transparent or opaque and does not conceal the leg as socks do. Socks cover foot and go
upto calf part of the leg below the knee. They are made from comparatively thicker material.
Stockings are supported either by a garter or a band of elastic or rubber thread at the top.
There are various types of stockings as stated below:
Cuban-Heel -A stocking with a heel made with folded over and sewn reinforcement
Demi-Toe - Stockings which have a nude, sheer heel and a reinforced toe.
Fishnet - Knitted stockings with a very wide open knit resembling a fish net.
Matte - Stockings which have a dull or non-lustre finish.
Nude Heel - Stockings without reinforcement in the heel area.
Sandal-foot - Stockings with a nude toe, meaning no heavier yarn in the toe than that in the
leg.
Knee-Highs - Stockings that terminate at or just barely above the knee.
Thigh-Highs - Stockings that terminate somewhere in the mid-thigh
The pantyhose or tights of this heading are different from leggings (classifiable as trousers) as
shown in Table 14.7.
Varicose veins can become enlarged with pools of blood when they fail to circulate the blood
properly. These visible and bulging veins, called varicose veins, are often associated with
symptoms such as tired, heavy, or aching limbs. In severe cases, varicose veins can rupture, or
open sores (called 'ulcers') can form on the skin. Varicose veins are most common in the legs
and thighs. It must be borne in mind that Chapter 61 does not cover knitted or crocheted
orthopaedic articles in terms of Chapter Note 2(c). Stockings for varicose veins are similar to
normal stockings but they have more firm and tight grip and are made from thicker yarns.
The heading excludes:
(a) Stockings, socks and booties without an outer sole glued, sewn or otherwise affixed or
applied to the upper, for babies (heading 6111).
(b) Stockings, socks, etc., other than knitted or crocheted (usually heading 6217).
(c) Knitted footwear with an outer sole glued, sewn or otherwise affixed or applied to the upper
(Chapter 64).
(d) Leggings and gaiters (including 'mountain stockings' without feet - heading 6406).
6116 GLOVES, MITTENS AND MITTS, KNITTED OR
CROCHETED
611610 (-) Impregnated, coated or covered with plastics or rubber
(611690) (-) Other:
611691 (--) Of wool or fine animal hair
661692 (--) Of cotton
611693 (--) Of synthetic fibres
611699 (--) Of other textile materials
Gloves, Mittens and Mitts
Gloves, mittens and mitts of headings 6116 and 6216 may be made from a combination of
textile fabrics but they are classified according to the fabric which appears on the front (palm)
side (including the finger fronts and the parts between the fingers). If the whole of the front side
is not of one fabric then the glove is classified according to the predominant material over the
whole of the glove. However, goalkeeper's gloves used for ice hockey are to be classified
according to the fabric on the back of the glove because it is this side which protects the back of
the hand. [The main purpose is to stop the ball (or puck in ice hockey) when shot towards the
goal.]
Gloves (Fig. 14.66) are a covering for the hand, usually divided into separate stalls for the
thumb and fingers.
Fig. 14.66. Gloves
Mittens (Fig. 14.67) are gloves covering only part of the fingers. They are used by bikers and
golfers. They can be made of composite materials such as leather and knitted fabric. Fig. 14.67
shows mitten in which the fingers are not covered.

Fig. 14.67. Mittens Mitts (Fig. 14.68) are gloves with separation for thumb only.

Fig. 14.68. Mitts

Heading 6116 does not cover:
(a) Knitted or crocheted gloves, mittens and mitts lined with furskin or artificial fur, or with
furskin or artificial fur on the outside (other than as mere trimming) (heading 4303 or 4304);
(b) Gloves, mitts and mittens for babies (heading 6111 or 6209);
(c) Textile gloves, mittens and mitts, not knitted or crocheted (heading 6216);
(d) Friction 'gloves' for massage or toilet use (heading 6302);
(e) Loofah friction gloves, lined or not (heading 4602); and
(f) Gloves, mittens and mitts, of paper, cellulose wadding or web of cellulose fibres (heading
48178).
6117 (-) (-)
OTHER MADE-UP CLOTHING ACCESSORIES,
611710 611780 (-) KNITTED OR CROCHETED; KNITTED OR
61179000 CROCHETED PARTS OF GARMENTS OR OF
CLOTHING ACCESSORIES
Shawls, scarves, mufflers, mantillas, veils and
the like
Other accessories
Parts
The articles of this heading are used along with the main clothing as accessories. They are not
garments themselves.
Shawls
Shawls are usually square, triangular or circular and large enough to cover the head and
shoulder (Fig. 14.69a). Crocheted chador' or 'chadar' worn by Muslim ladies over sarees are
also classified under this heading. They are also square or approximately square-shaped
shawls.

(a) (b) Scarf Fig. 14.69. Shawl, (c)

Shawl scarf and muffler Muffler
Scarves and Mufflers
Scarves and mufflers (Fig. 14.69b and c) are usually square or rectangular exceeding 60 cm.
in length and width and normally worn round the neck.
These include light shawls or scarves, usually of lace worn by women over head and shoulders.
Veils
This description applies to a variety of articles generally made of light, transparent or net
material or sometimes of lace, whether worn for ornamental or utilitarian purposes, to cover the
face (e.g. wedding, mourning, communion or similar veils on hat or face veils - Fig. 14.70).
Burka or Burqa is a type of opaque veil sometimes worn in addition to a headscarf by Muslim
women observing purdah. Similar to a niqab, the burqa covers the wearer's entire face except
for a small region about the eyes. A full burqa or Afghan burqa is a garment that conceals the
entire body. The full burqa includes a 'net curtain', which also hides the wearer's eyes. A burqa
is somewhat similar to the abaya often worn in Saudi Arabia, and the chador often worn in
Iran.
414
Fig. 14.70. Veil and Burqa veil
Ties, bow ties, cravats and other similar neckbands are classified in this heading (Fig. 14.71).

Fig. 14.71. Bow tie, tie and cravat

This heading covers made-up knitted or crocheted clothing accessories, not specified or included
in the preceding headings of this Chapter or elsewhere in the Nomenclature. The heading also
covers knitted or crocheted parts of garments or of clothing accessories (other than parts of
articles of heading 6212).
Heading 6117 also includes
(1) Dress shields, shoulder or other pads.
(2) Belts of all kinds (including bandoliers - belts fitted with small pockets or loops for carrying
cartridges and worn across the chest by soldiers) and sashes (e.g., military or ecclesiastical),
whether or not elastic. Sash is a band or ribbon worn about the waist as part of one's clothing
or over the shoulder as a symbol of rank. These articles are included here even if they
incorporate buckles or other fittings of precious metal or are decorated with pearls, precious or
semi-precious stones (natural, synthetic or reconstructed).
(3) Muffs, including muffs with mere trimmings of fur skin or artificial fur on the outside. Muff is
a small cylindrical fur or cloth cover, open at both ends, in which the hands are placed for
warmth. Ear muffs are not regarded as apparel of Chapters 61 or 62 and they are not regarded
as headgear within the Tariff meaning of the term. They are classified as other made-up clothing
accessories within headings 6117 and 6217 (Fig. 14.72).

Fig. 14.72. Hand muff and ear-muff

(4) Sleeve protectors. Indian Bazu band is a decorative arm-band and is also classified under
this heading.
(5) Kneebands, other than those of heading 9506 used for sport.
415
(6) Labels, badges, emblems, "flashes' (a kind of fabric tattoos) and the like (excluding
embroidered motifs of heading 5810) made up otherwise than by cutting to shape or si?;e.
(7) Separately presented removable linings or rain coats or similar garments.
(8) Pockets, sleeves, collars, collarettes, wimples (cloth wound around the head, framing the
face, and drawn into folds beneath the chin), fallals of various kinds (such as rosettes, bows,
ruches (Fig. 15.7b), frills and flounces), bodice-fronts, jabots (Fig. 15.7c), cuffs, yokes, lapels
and similar articles.
(9) Handkerchiefs.
(10) Headbands used as protection against the cold, to hold the hair in place, etc.
Heading 6117 does not include
(a) Clothing accessories for babies' knitted or crocheted, of heading 6111;
(b) Brassieres, girdles, corsets, braces, suspenders, garters and similar
articles (Figs. 15.3, 15.4, 15.5 and 15.6), and parts thereof (heading 6212);
(c) Belts for occupational use (e.g., window-cleaners' or electricians' belts) or rosettes not for
garments (heading 6307);
(d) Knitted or crocheted headgear (heading 6505) and fittings for headgear (heading
6507);
(e) Feather trimmings(heading 6701);
(f) Trimmings of artificial flowers, foliage or fruit of headings 6702;
(g) Strips of press fasteners and hooks and eyes on knitted tape (heading 6001, 6002, 6003,
8308 or 9606, as the case may be); and
(h) Slide fasteners (zippers) (heading 9607).
416
UNIT XV (CHAPTER 62)
Articles of Apparel and Clothing Accessories,
not Knitted or Crocheted
Garments other than knitted or crocheted i.e., garments made from woven, specially woven,
non-woven fabrics and compound fabrics are dimensionally more stable and durable. Many
types of garments are made from knitted as well as woven or non-woven textile fabrics.
Therefore, the explanation to the articles of apparels given in the previous chapter applies to
the similar articles of this chapter too. In this chapter, additional information is added and
some regional garments have been tried to align with the HSN. For comprehensive
understanding about classification of garments, it is essential to read Chapters 61 and 62
together.
UNIT XV corresponds to Chapter 62 of the Harmonised Commodity Description and
Coding System.
Chapter Notes
1. This Chapter applies only to made-up articles of any textile fabric other than
wadding, excluding knitted or crocheted articles (other than those of heading
6212).
[This Chapter includes all other articles other than knitted or crocheted articles for wearing
purpose. They are made from woven and non-woven textile materials. They may be garments,
garment accessories or other made-ups. Garments include coats, trousers, shirts etc. Garment
accessories include, ties, bow ties, cravats etc. Other made-ups include shawls, scarves,
mufflers, etc.]
2. This Chapter does not cover:
(a) Worn clothing or other worn articles of heading 6309; or [Articles of apparel include worn
clothing also; but there is a separate and specific classification of such types of clothing
irrespective of its construction under heading 6309. However, abundant caution must be
exercised while deciding whether the garment in question is worn clothing or not. To appreciate
the concept of worn please read explanation to the heading 6309.]
(b) Orthopaedic appliances, surgical belts, trusses or the like (heading 9021). [Some woven
and non-woven textile articles are used as orthopaedic appliances. They include elbow bands,
kneebands, surgical belts, etc. They however, should be different from bands used in sports.]
3. For the purposes of headings 6203 and 6204:
(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: — 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
- 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 nor 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
(e.g., 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 fulfill all the above
conditions:
- morning dress, comprising a plain jacket (cutaway) with rounded tails hanging well down at
the back and striped trousers;
- 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;
- 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 6207,
or 6208), composed of several pieces made up in identical fabric, put up for retail sale, and
comprising;
- 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
- 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 6211.
[Chapter Notes 3 (a) and (b) are explained in detail under respective chapter headings.] 4. For
the purpose of heading 6209:
(a) the expression 'babies 'garments and clothing accessories' means articles for
young children of a body height not exceeding 86 cm; it also covers babies'
napkins;
(b) articles which are, prima facie, classifiable both in heading 6209 and in other
headings of this Chapter are to be classified in heading 6209.
[Labeling of babies' garments is generally done on the basis of age, i.e., 1-2 yrs, 2-3 yrs, 3-4
yrs and so on. It is seldom done on the basis of height of the baby. Therefore, at practical level
there is always a problem in border-line cases. Sometimes the mini shorts and skirts of
418
boys and girls may be disputed as regular shorts and skirts for babies. In such cases, the
packaging of the merchandise and the labelling details should be taken into account. Practically
children garments are easily identifiable by their distinct design, print and style. Any thing
below 4 yrs is generally accepted as babies' garments. UK customs has come out with criteria
for various garments, to be categorised as babies' garments. The details are tabled under
heading 6111.]
5. Garments which are, prima facie, classifiable both in headings 6210 and in other
headings of this Chapter, excluding heading 6209 are to be classified in heading
6210.
[All types of garments made from non-woven materials and impregnated/ coated/laminated
materials of headings 5602, 5603, 5903, 5906 or 5907 shall be classified under heading 6210,
provided the coating is visible to the naked eye in case of woven materials. But babies'
garments will remain classifiable under heading 6209.]
6. For the purposes of heading 6211 'ski suits' means garments or sets of garments
which, by their general appearance and texture, are identifiable as intended to be
worn principally 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

- 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
- 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.
[Ski overall is an easily identifiable product. Chapter Note 3(b) defines ensembles but that does
not include ski ensembles. The definition of ensembles however, in Chapter Note 3(b) and in
this Chapter Note remains more or less same. In case of ski ensemble the upper body garment
can only be an anorak, wind-cheater, wind-jacket and similar articles, closed by a slide fastener
(zipper), possibly with a waistcoat in addition. It cannot be a shirt or shirt-blouse as is the case
with normal ensemble.]
7. Scarves and articles of the scarf type, square or approximately square, of which no side
exceeds 60 cm, are to be classified as handkerchiefs (heading 6213). Handkerchiefs of which
any side exceeds 60 cm are to be classified in heading 6214.
8. 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
419
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 'are to be
classified in the headings covering women s or girls ' garments.
[This Chapter Note makes distinction between men's or boys1 garments and women's or girls'
garments by virtue of pattern of front closure. Wherever there is no front opening such
distinction is not desirable. Unisex garments are to be classified as women's or girls' garments
as the heading of women's or girls' garments comes after men's or boys' garments in serial
order] 9. Articles of this Chapter may be made of metal thread. Subheading Explanatory Note:
Classification of articles made from quilted textile products in the piece of heading 5811.
Articles made from the quilted textile products in the piece of heading 5811 are to be
classified according to the outer shell of the quilted textile material that provides essential
character to the article. If the outer shell of the quilted material is other than knitted or
crocheted, the said article shall remain classifiable within the subheadings of the headings of
this chapter. For example, if the outer shell fabric of a parka made from quilted material is a
woven fabric of 67%polyesterSS% cotton blend, the garment falls in subheading 621092.
Mutatis Mutandis
The Explanatory Notes of many headings of this Chapter are not discussed in detail. Instead
the reference of the similar articles is drawn from the previous chapter and it is stated that the
provisions of the Explanatory Note to heading 6101 shall apply 'mutatis mutandis' to the
articles of heading 6201. As per Black's Law Dictionary (West Publishing, 1990 Ed., page
1044), it means that '[wjith the necessary changes in points of detail, meaning that matters or
things are generally the same, but to be altered when necessary'. The Compact Edition of the
Oxford English Dictionary (Oxford, 1987) continues with '[tjhings being changed that have to
be changed i.e., with the necessary changes.' Garments of previous Chapter are knitted or
crocheted, whereas the garments of this Chapter are other than knitted or crocheted. The
garment types in both the Chapters remain more or less the same. Therefore, the usage of this
legal term 'mutatis mutandis' is justified. There are still some common headings in Chapters
61 and 62, but the expression 'mutatis mutandis' is not used; for example, both the headings
6105 and 6205 cover men's or boys' shirts. This is because of difference in exception to these
headings. In some cases, the difference between the garments of these two chapters is not
only with respect to the construction of fabric (i.e., whether knitted or otherwise); but also with
the structure of the garment. In such headings, this legal construction cannot be applied.
6201 MEN'S OR BOYS' OVERCOATS, CAR-COATS, CAPES,
CLOAKS, ANORAKS (INCLUDING SKI-JACKETS), WIND-CHEATERS, WIND-JACKETS
AND SIMILAR ARTICLES, OTHER THAN THOSE OF HEADING 6203
420
(620110) (-) Overcoats, raincoats, car-coats, capes, cloaks and similar
articles:
620111 (--) Of wool and fine animal hair Of cotton
620112 (--) Of man-made fibres Of other textile materials Other:
620113 (--) Of wool or fine animal hair Of cotton
620119 (--) Of man-made fibres Of other textile materials
(620190) (-) The explanation to heading 6101 applies mutatis mutandis to the articles of
620191 (--) this heading.
620192 (--) Gabardine coat is a type of overcoat made from tough, tightly woven fabric of
620193 (--) worsted (a woolen yarn), but may also be cotton, synthetic or mixed. The
fabric is smooth on one side and has a diagonally ribbed surface on the other.
620199 (--)
Gabardine is a kind of twill weave. Overcoats are specially used in uniforms in
countries like Russia, Poland, UK, USA, etc. where the winter weather conditions are harsh and
tough.
Raincoat can be made from a pure plastic sheet or can be made from plastic or rubber coated
fabric. This heading covers only such kind of raincoats in which the water proof or water
repellent treatment on fabric is invisible. The fabric of raincoat should not fall under heading
5602, 5603, 5903, 5906 or 5907. However, raincoats made from sandwiched fabrics remain
classifiable here as the plastic or water repellent sheet is sandwiched between two layers of
fabric. The outer shell fabric of this three layered material shall determine the classification.
Raincoats have characteristic sealed seams and closed or taped edges. Rainwear should not be
taken as synonymous with raincoat. Raincoat under this heading must be an overcoat.
Rainwear is wider term including even ponchos, parkas and jackets etc. which are made from
water proof or water repellent material. Raincoat must be water resistant, if not water proof. As
per US norms, water resistant (6201, 6202, 6203, 6204 and 6211) is a term that describes
garments with a water resistance such that under a pressure of 600 millimeters, not more than
1.0 gm of water penetrates after two minutes when tested in accordance with AATCC Test
Method 35-1985.
The heading excludes garments made up of fabrics of heading 5602, 5603, 5903, 5906 or
5907 (heading 6210).
Classification at subheading level depends only on the construction of the outer shell fabric. For
example, if the overcoat is made of 100% wool with 100% acetate lining, it shall be deemed as
overcoat of wool and classified under subheading 620111.
6202 WOMEN'S OR GIRLS' OVERCOATS, CAR-COATS,
CAPES, CLOAKS, ANORAKS (INCLUDING SKI-JACKETS), WIND-CHEATERS,
WIND-JACKETS AND SIMILAR ARTICLES, OTHER THAN THOSE OF HEADING
6204
421
(620210) (-) Overcoats, raincoats, car-coats, capes, cloaks and
similar articles:
620211 (--) Of wool and fine animal hair
620212 (--) Of cotton
620213 (--) Of man-made fibres
620219 (--) Of other textile materials
(620290) (-) Other:
620291 (--) Of wool or fine animal hair
620292 (--) Of cotton
620293 (--) Of man-made fibres
620299 (--) Of other textile materials
The explanation to headings 6101, 6102 and 6201 applies mutatis mutandis to the articles of
this heading, so far as basic features of garments are concerned.
Poncho and Kaftan
Poncho is a typical ladies' garment, (see Fig. 15.1). Kaftan is another women's dress. It comes
in various shapes and design. But there is one style of kaftan which is similar to cape. As defined
under heading 6102, cape does not have independent sleeves, kaftans have sleeves. But
sometimes the sleeves in kaftans are for name sake with just two vertical stitches as shown in
Fig. 15.1. Even the sleeves do not have independent existence; but nonetheless, it cannot be
categorised under the broad description 'poncho'
Ponchos and Shawls
Sometimes ponchos and shawl look similar. For example there is a garment made of acrylic
fabric, rectangular in shape (say 72 inches by 40 inches); with an additional frill of 4 inches on
all the sides. It has a 30 inch slit in the centre front to create a full frontal opening. The garment
extends from the neck and shoulders to below mid-thigh. It can be a shawl or poncho. The
Explanatory Notes to heading 6214 state that the shawls are usually square, triangular or
circular and large enough to cover the head and shoulders. The Explanatory Notes do not define
ponchos or even capes. In such a case, definition of poncho has to be looked up in some book or
authority. Ponchos are defined as fashion items, shaped like a square or a small oblong blanket,
with a hole in the centre for the head, frequently fringed (Classification Guidelines for
Knitted &
422

Fig. 15.1. Kaftan

Woven Garments by Textile Committee, Ministry of Textiles, Government of India). The
features of this garment are akin to that of poncho. Therefore, this garment should be classified
under heading 6202.
The heading excludes garments made up of fabrics of heading 5602, 5603, 5903, 5906 or
5907 (heading 6210)

6203 MEN'S OR BOYS' SUITS, ENSEMBLES, JACKETS,

BLAZERS, TROUSERS, BIB AND BRACE OVERALLS,
BREECHES AND SHORTS (OTHER THAN SWIM
WEAR)
(620310) (- ) Suits:
620311 '- ) Of wool or fine animal hair
620312 '- ) Of synthetic fibres
620319 ) Of other textile materials
(620320) (- ) Ensembles:
620321 '- ) deleted
620322 (- - ) Of cotton
620323 '- ) Of synthetic fibres
620329 (- - ) Of other textile materials
(620330) (- ) Jackets and blazers:
620331 [- ) Of wool or fine animal hair
620332 [- ) Of cotton
620333 [- ) Of synthetic fibres
620339 '- -] ) Of other textile materials
(620340) \- i Trousers, bib and brace overalls, breeches and shorts:
620341 '- ) Of wool or fine animal hair
r
620342 - -) I Of cotton
620343 '- -~ Of synthetic fibres
620349 '- -) Of other textile materials
The explanation to the heading 6103 applies 'mutatis mutandis' to the articles of this
heading.
All police uniforms are generally made from woven fabrics of khaki colour. They qualify as
ensembles. Judo, karate and other martial arts uniforms are garments used in the Oriental arts
of self-defense or combat and consist of loose fitting top and pants, usually of matching fabric
and colour that are worn with a sash belt. The top generally has long sleeves and wrap around
full front opening secured by a sash, or a V-neck with side slashes. The pants are elasticised or
have drawstrings at the waist and generally have no fly opening. The term 'martial arts' is
limited to the Asian styles of weaponless and armed fighting' (Encyclopedia Americana, Groiler
Inc., Danbury, Conn., 1989, volume 18, page 376.). They qualify as ensembles.
The heading excludes garments made up of fabrics of heading 5602, 5603, 5903, 5906 or
5907 (heading 6210).
6204 WOMEN'S OR GIRLS' SUITS, ENSEMBLES,
JACKETS, BLAZERS, DRESSES, SKIRTS,
DIVIDED SKIRTS, TROUSERS, BIB AND BRACE
OVERALLS, BREECHES AND SHORTS (OTHER
THAN SWIM WEAR)
423
(620410) ( ) Suits:
620411 '- ) Of wool or fine animal hair
620412 - ) Of cotton
620413 '- ) Of synthetic fibres
620419 ) Of other textile materials
(620420) ( ) Ensembles:
620421 ) Of wool or fine animal hair
620422 '- ) Of cotton
620423 '- ) Of synthetic fibres
620429 ) Of other textile materials
(620430) ( ) Jackets and blazers:
620431 ^ ) Of wool or fine animal hair
620432 ) Of cotton
620433 '- ) Of synthetic fibres
620439 I [- - ) Of other textile materials
(620440) ( ) Dresses:
620441 I [- - i Of wool or fine animal hair
620442 ( [- -t ) Of cotton
620443 I [- - ) Of synthetic fibres
620444 | [- -] i Of artificial fibres
620449 ( Of other textile materials
:
(620450) \ ) Skirts and divided skirts:
620451 ( r- - ) Of wool or fine animal hair
620452 ( r Of cotton
620453 ( \- -] Of synthetic fibres
620459 ( - -) 1 Of other textile materials
(620460) \ Trousers, bib and brace overalls, breeches and shorts:
620461 ( Of wool or fine animal hair
620462 ( Of cotton
620463 ( '- Of synthetic fibres
620469 ( - -) Of other textile materials
The explanation to the heading 6104 applies mutatis mutandis to the
ti l skirts
Woven f also include flounces (Fig. 15.2) which are slim long skirts with full flair at the
hemline.

Fig. 15.2. 'Flounces' long skirts

Sarong and Skirt
Sarong is normally a long straight wraparound skirt made of bright coloured fabric with tropical
design. It has deep folds in the front. It is worn both by men and women
424
traditionally of Malay region. It is now being adopted as beach dress. It comes with various
variations and tariff classification changes accordingly. The doctrine of condition as imported is a
basic tenet of tariff classification.
When a sarong has a provision of tie fastening, it is more akin to wrap around skirt and should
be classified under heading 6104 (if knitted or crocheted) or heading 6204 (other than
knitted or crocheted). If it is simply a square piece of fabric which has been further worked in
terms of Section Note 7 of made-ups, then it should be classified as scarf or shawl. If the fabric
has raw/unfinished edges it should be classified as fabric in the piece.
Muumuu is a loose-fitting, full dress worn by Hawaiian native women. Cheon-gsam is a
Chinese women's dress. It has a high , close-fitting collar, diagonal front opening, that closes
with frogs or buttons, short sleeves, a snug fit and side slit running from the bottom of hem and
reaching , in more daring versions, as high as the thigh.
The heading excludes garments made up of fabrics of heading 5602, 5603, 5903, 5906 or
5907 (heading 6210).

6205 MEN'S OR BOYS' SHIRTS

620510 (-) deleted
620520 (-) Of cotton
620530 (-) Of man-made fibres
620590 (-) Of other textile materials
Woven Shirts are outer garments worn against the body or over underwear for appearance in
public. They are designed for use as conventional attire both indoors and outdoors. Their length
extends from the neck and shoulder areas to or below the waist. Shirts have a full or partial
frontal opening, which closes left side over right side and they may have pockets below the
waist provided that the garments do not exhibit the character of jackets of heading 6203. This
term excludes sleeveless garments, which are normally classified in heading 6211 (US
customs).
Dress shirts of this heading are shirts for wear on business or social occasions when some
degree of formality is required. They have collar and sleeve sizes stated in inches in men's sizes,
and in years or months in boys' sizes.
6206 WOMEN'S OR GIRLS' BLOUSES, SHIRTS AND SHIRT-
BLOUSES
620610 (-) Of silk or silk waste
620620 (-) Of wool or fine animal hair
620630 (-) Of cotton
620640 (-) Of man-made fibres
620690 (-) Of other textile materials
Blouses, shirts and shirt-blouses of this heading are designed to cover the upper part of the
body. They extend from the neck area to or below the waist. These garments may have long
sleeves, short sleeves or no sleeves. They may have a full or partial opening starting at the
neckline, and a collar treatment of any type, including a hood, or no collar. They may have an
either closure as in a pullover or a closure positioned on the front, back or side. This term also
includes overblouses and similar garments which may extend to the mid-thigh area or below,
and which are frequently slit up the leg.
425
Heading 6206 does not cover:
- garments with pockets below the waist. They are generally classified under heading 6211
as 'other garments'.
- Garments with a ribbed waistband or other means of tightening at the bottom of the
garment. They are generally classified under heading 6211 as 'other garments'.
Heading 6206 also excludes:
(a) Singlets or other vests (heading 6208).
(b) Garments made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907 (heading
6210).
6207 MEN'S OR BOYS' SINGLETS AND OTHER VESTS,
UNDERPANTS, BRIEFS, NIGHTSHIRTS, PYJAMAS,
BATHROBES, DRESSING GOWNS AND SIMILAR
ARTICLES
(620710) (-) Underpants and briefs:
620711 (-") Of cotton
620719 (--) Of other textile materials
(620720) (-) Night shirts and pyjamas:
620721 (--) Of cotton
620722 (--) Of man-made fibres
620729 (--) Of other textile materials
(620790) (-) Other:
620791 (--) Of cotton
620799 (--) Of other textile materials
Read explanation to headings 6107, 6108 and 6109. Subheadings
620721 to 620729 include men's or boys' pyjamas, other than knitted or crocheted , which -
by their general appearance and nature of the fabric - are identifiable as intended for wear
exclusively or mainly as nightwear.
6208 WOMEN'S OR GIRLS' SINGLETS AND OTHER
VESTS, SLIPS, PETTICOATS, BRIEFS, PANTIES,
NIGHT DRESSES, PYJAMAS, NEGLIGEES, BATH
ROBES, DRESSING GOWNS AND SIMILAR ARTICLES
(620810) (-) Slips and petticoats:
620811 (~-) Of man-made fibres
620819 (- -) Of other textile materials
(620820) (-) Night dresses and pyjamas:
620821 (--) Of cotton
620822 (--) Of man-made fibres
620829 (~ Of other textile materials
(620890) (-) Other:
Of cotton
620891 (--)
Of man-made fibres
620892 (--)
Of other textile materials
620899 (--)
Sometimes garments fit into many moods. The garments of this heading may
be loungewear; sleepwear and outerwear. And accordingly classification also changes. For
example, nightdress is a very generic term. It can be sleepwear or suitable as outerwear.
426
Apart from Interpretative Rules, the following external factors are also taken into consideration.
In order to provide legal backing, US customs have added Additional Notes to Interpretative
Rules. In order to classify a garment the following external factors should also be taken into
account:
1. Garments themselves or the garment speaks for itself
2. Condition in which traded (as sets )
3. Intended market
4. Environment of sale; and
5. how industry treats the item.
Heading 6208 excludes brassieres, gridles, corsets and similar articles (heading 6212).
6209 BABIES' GARMENTS AND CLOTHING ACCESSO-
RIES.
620910 (-)' deleted
620920 (-) Of cotton
620930 (-) Of synthetic fibres
620990 (-) Of other textile materials
Read explanation to heading 6111. The parameters and definitions of babies' garments
explained under heading 6111 are applicable to the articles of this heading also.
Heading 6209 does not cover napkins (diapers), of paper, cellulose wadding or webs of
cellulose fibres (heading 4818) or of textile wadding (heading 5601). It also excludes babies'
bonnets (heading 6505) or babies' clothing accessories covered more specifically by other
Chapters of the HS. Babies bonnets are hats of cloth held in place by ribbons tied under the chin
and are classified as headgear under Chapter 65.

6210 GARMENTS, MADE UP OF FABRICS OF HEADING

5602, 5603, 5903, 5906 OR 5907.
621010 (-) Of fabrics of heading 5602 or 5603
621020 (-) Other garments, of the type described in subheadings
620111 to 620119
621030 (-) Other garments, of the type described in subheadings
620211 to 620219
621040 (-) Other men's or boys' garments
621050 (-) Other women's or girls' garments
Babies' garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907,
remain classifiable under heading 6209. There is no separate classification for men's wear and
women's wear.
Subheading 621010 covers all non-woven garments (but not clothing accessories). Non-woven
garments are mainly lab coats, doctor coats, aprons and other disposable garments.
Subheadings 621020 and 621030 cover raincoats, oilskins, diver's suit and anti-radiation
protective suits, not combined with breathing apparatus. Heading 6210 does not include:
(a) Garments of paper, cellulose wadding or webs of cellulose fibres (heading 4818).
(b) Garments made from the quilted products in the piece of heading 5811 (generally
heading 6201 or 6202).
(c) Clothing accessories (e.g., gloves, mittens and mitts of heading 6216).
427
6211 TRACK SUITS, SKI SUITS AND SWIMWEAR; OTHER
GARMENTS
(621110) (-) Swimwear:
621111 (--) Men's or boys'
621112 (") Women's or girls'
621120 (-) Ski suits
(621130) (-) Other garments, men's or boys':
621131 (--) deleted
621132 (--) Of cotton
621133 (--) Of man-made fibres
621139 (--) Of other textile materials
Other garments, Women's or girls':
(621140) (-)
Of wool or fine animal hair
621141 (--) Of cotton
621142 (--)
Of man-made fibres
621143 (--) Of other textile materials
621149 (--)
The explanation to the heading 6112 applies mutatis mutandis to track suits, ski suits and
swimwear of this heading. The explanation to the heading 6114 applies mutatis mutandis to
other garments of this heading. Knitted track suits of heading 6112 'are not lined but
sometimes with a raised inner surface (nap)'. A knit construction in the outer shell of track suit
of heading 6112 is desirable because of the fabric's ability to both 'breathe' and to wick away
perspiration. Any inner liner of any material will not augment these characteristics significantly.
Instead it will create undesirable warmth. Whereas in woven construction of outer shell fabric
of a tracksuit of heading 6211, inner lining, capable of imparting the desirable characteristics
as stated above, must be used.
It should be noted that unlike heading 6114, this heading also covers tailored waistcoats
separately presented, not knitted or crocheted.
6212 BRASSIERES, GIRDLES, CORSETS, BRACES, SUSPENDERS,
GARTERS AND SIMILAR ARTICLES AND PARTS THEREOF,
WHETHER OR NOT KNITTED OR CROCHETED
621210 (-) Brassieres
621220 (-) Girdles and panty-girdles
621230 (-) Corselettes
621290 (-) Other
The articles of this heading may be of any textile material including knitted or crocheted fabrics
(whether or not elastic).
Brassiere and Other Similar Articles
Brassiere is a close fitting, shaped foundation garment worn by women to mould and support
the breasts. They typically consist of two cups held in place with or without shoulder straps and
elastic in centre back (Fig. 15.3). Long-line brassieres extend toward the waist and typically
have vertical stays (boning). Sport bras usually feature wider shoulder straps, two-ply front
panels, mesh fabric and elas-ticised bottom bands. Bra is a shortened form of brassiere. Bra
may have frontal or back opening. They may be strapless also.
428
Fig. 15.3. Brassiere or 'bra'
Bustier is a one-piece garment which is a combination of brassiere and waist-clincher (Fig.
15.4). It is often laced up the front. Strapless bustier is a form fitting bodice which fits snugly
around the rib cage. It is supported by boning and an extra tight fit under the bust and the side
seams.

Fig. 15.4. Bustier

Gridles are undergarments worn by women and girls designed to mould lower torso and
sometimes legs (Fig. 15.5). They may be flexible two-way stretch or one-way stretch elastic
with non-stretchable fabric panels and extends from hip to ankle-length, with or without
garters. Panty gridles are gridles with a closed crotch, and resemble panties.
429

Fig. 15.5. Girdle and Corset

Corsets and corset belts are support garments usually reinforced with flexible metallic,
whalebone or plastic stays. They are generally fastened by lacing or hooks. Now they are made
with lighter-weight elasticised fabric.
Corselettes are combination of gridles or panty-gridles and brassieres (Fig. 15.6).

Garters for women have elastic supporters, attached to girdle or garter belt (Fig. 15.6).
For men buckled calves of legs to hold up socks; a strip of fabric tied spirally around leg or buckled
below knee, band of elastic worn below the knee to hold up hose.
Heading 6212 also includes:
1. Maternity, post pregnancy or similar supporting or corrective belts, not orthopaedic
appliances of heading 9021;
2. Body belts for men (including those combined with underpants);
3. Suspender belts, hygienic belts, suspensory bandages, suspender jock-straps, braces,
suspenders, garters, shirt-sleeve supporting arm-bands and armlets.
All the above articles may be furnished with trimmings of various kinds (ribbons, laces, etc.),
and may incorporate fittings and accessories of non-textile materials (e.g., metal, rubber,
plastics or leather).
Suspenders are detachable straps of fabric worn over shoulders and clipped or buttoned to
the front and back of pants, shorts or skirt.
The heading does not include corsets and belts made wholly of rubber (heading 4015).
6213 HANDKERCHIEFS
621310 (-) deleted
621320 (-) Of cotton
621390 (-) Of other textile materials
Handkerchiefs are square or approximately square, with no side exceeding 60 cm in length.
They may be ordinary handkerchiefs, or squares of the scarf type worn as
430
head covering, round the neck or as ornament at the waist. If the length exceeds 60 cm in length,
such handkerchiefs or scarves are classified under heading 6214. The edges of these
handkerchiefs are squares, which are hemmed, rolled, bordered or provided with fringes, the
latter usually consisting of projecting warp or weft threads. In the case of fringed articles the
length of the side is to be taken to include the fringe.
Non-wovens made into handkerchiefs with proper hemming and rolling of edges, in terms of
Section Note 7, are also classified under this heading. It may be noted that heading 6210
covers only garments of non-wovens and not plain made-ups used as clothing accessories.
Also included are fabric in the piece consisting of squares having the character of handkerchiefs
or scarves woven together and which, by simply cutting along defined lines (indicated by the
absence of warp of weft threads), can be converted into separate fringed articles suitable for use
as handkerchiefs or scarves without further operation. In short, they must satisfy the definition
of 'made-ups' in terms of Section Note 7.
Handkerchiefs, made wholly of lace, are also included under this heading. Kitchen handkerchiefs
are classified under heading 6302.
Heading 6213 does not include:
(a) Handkerchiefs of paper, cellulose wadding or webs of cellulose fibres (heading 4818).
(b) Non-wovens simply cut into squares and rectangles (heading 5603).
(c) Fabrics simply cut in the form of squares and embroidered, but with unfinished or unfringed
edges (heading 5810).
(d) Articles of nature of handkerchiefs or square scarves of which any side exceeds 60 cm and
scarves of a shape other than square or approximately square (heading 6214).
6214 SHAWLS, SCARVES, MUFFLERS, MANTILLAS,
VEILS AND THE LIKE
621410 (-) Of silk or silk waste
621420 (-) Of wool or fine animal hair
621430 (-) Of synthetic fibres
621440 (-) Of artificial fibres
621490 (-) Of other textile materials
Terms 'shawl', 'scarf, 'muffler', 'mantillas'and 'veil'are defined under heading 6117. Scarves
and mufflers of this heading are usually square or rectangular or approximately square or
rectangular exceeding 60 cm in length and width and normally are worn around the neck. Stole
is a kind of long wide scarf, often fringed at ends, made of knit or fur fabric. The heading also
covers fabrics in the piece with bands of unwoven threads at regular intervals and so designed
that, by simple cutting of the unwoven threads, fringed articles of the kind classified in this
heading are obtained.
Heading 6214 does not include:
(a) Nonwovens simply cut into squares or rectangles (heading 5603).
(b) Fabrics simply cut in the form of shawls, scarves, etc., and embroidered, but with
unfinished or unfringed edges (heading 5810).
(c) Shawls, scarves, etc., knitted or crocheted (heading 6117).
(d) Articles of the nature of square scarves of which no side exceeds 60 cm (heading 6213).
(e) Sashes, e.g., military or ecclesiastical (heading 6217).
6215 TIES, BOW TIES AND CRAVATS
621510 (-) Of silk or silk waste
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621520 (-) Of man-made fibres
621590 (-) Of other textile materials
Fabrics cut to pattern for manufacture into ties, etc., are also included in this heading, but not
strips of tie material simply cut 'on the cross'.
Heading 6215 does not include:
(a) Ties, bow ties and cravats, knitted or crocheted (heading 6117).
(b) Rabats (a piece of cloth fitted to the collar and covering the shirt front, worn chiefly by
Roman Catholic and Anglican clergy), jabots (Fig. 15.7c) and similar articles of heading 6217.
6216 GLOVES, MITTENS AND MITTS
621600 (-) Gloves, mittens and mitts'
The explanation to the heading 6116 applies mutatis mutandis to the articles of this heading.
Gloves 'specially designed for use in sports' are excluded from this heading provided it is not a
multi-sport glove. It has to be specifically used for a particular game only.
Heading 6216 excludes:
(a) Loofah friction gloves, lined or not (heading 4602).
(b) Gloves, mittens and mitts, of paper, cellulose wadding or webs of cellulosic fibres (heading
4818).
6217 OTHER MADE-UP CLOTHING ACCESSORIES; PARTS
OF GARMENTS OR OF CLOTHING ACCESSORIES,
OTHER THAN THOSE OF HEADING 6212
621710 (-) Accessories
621790 (-) Parts
Heading 6217 covers inter alia:
1. Dress shields, usually of rubberised fabric or of rubber covered with textile material. Dress
shield wholly of plastics or of rubber are excluded (headings 3926 and 4015 respectively).
2. Shoulder or other pads. These are usually made of wadding, felt or textile waste covered
with textile fabric. Shoulder and other pads consisting of rubber (usually cellular rubber) not
covered with textile material are excluded (heading 4015).
3. Belts of all kinds (including bandoliers) and sashes (e.g., military or ecclesiastical), of textile
fabric whether or not elastic or rubberised, or of woven metal thread. These are included here
even if they incorporate buckles or other fittings of precious metal, or are decorated with pearls,
precious or semi-precious stones (natural, synthetic or reconstructed).
4. Muffs, including earmuffs and muffs with mere trimmings of furskin or artificial fur on the
outside (Fig. 14.72b).
5. Sleeve protectors (Fig. 14.72a)
6. Sailors' collars
7. Epaulettes, brassards (a band or badge worn around the upper arm) etc.
8. Labels, badges, emblems, 'flashes' and the like, (excluding embroidered motifs of heading
5810) made up otherwise than by cutting to shape or size.
9. Frogs, lanyards etc.

10. Separately presented removable linings for raincoats and similar garments
11. Pockets, sleeves, collars, collarettes, wimples, fallals of various kinds (such as rosettes
bows, ruches (Fig. 15.7b), frills and flounces), bodice-fronts, jabots
432
(a) Lapel (b) Ruches (c) Jabot
Fig. 15.7. Garment parts and accessories
(Fig. 15.7c) (including those combined with collars), cuffs, yokes,
lapels (Fig. 15.7a) and similar articles.

12. Stockings, socks and Sockettes (including those of lace) and footwear without applied soles,
excluding babies' bootees.
13. Certain made up trimmings (e.g., pompons (a kind of yarn balls) and tassels, and motifs of
lace or embroidery) are classified in Chapter 58, as are also, generally, trimmings in the piece.
14. Nursing pads (they are washable breast pads used to absorb a mother's excess milk). They
consist of a multi-layered pad composed of layers of nylon and/ or polyester woven fabrics
layered with cotton fabric in round shape.
The articles of this heading are frequently made of lace or embroidery and remain here whether
made directly to shape or made up from lace or embroidered fabrics of heading 5810.
Heading 6217 does not include:
(a) Babies' clothing accessories of heading 6209.
(b) Belts for occupational use (e.g., window-cleaners' or electricians' belts) or rosettes not for
garments (heading 6307.)
(c) Feather trimmings (heading 6702).
(d) Trimmings of artificial flowers, foliage or fruit of heading 6702.
(e) Strips of press fasteners and hooks and eyes on tape (headings 5806, 8308 or 9606 as
the case
may be).
(f) Slide fasteners (zippers) (heading 9607).
Indian Sari or Saree - A piece of Fabric, Wearing Apparel or
Made-up?
'Nothing identifies a woman as being Indian as strongly as the sari, although women also wear
saris in many other countries especially in Bangladesh, Nepal and Sri Lanka.' - Linda
Among sarees, silk sarees are more popular. Normally a sari is a single continuous, unstitched
piece of fabric. It is of a varied length - from 5 yards to 9.5 yards. Normally, sarees have floral
patterns obtained either by way of printing or by way of embroidery or by way of specialised
weaving on jacquard looms.
Tariff Classification of sari depends on its final form. Sari can be a simple piece of fabric without
edges hemmed or rolled; or it can be embroidered or it can be a
433
made-up in terms of Section Note 7 (c) which insists that it must have edges rolled or
hemmed so as to distinguish it from the fabric. Sari is a wearing apparel; it has to be classified
as fabric in the piece or a made-up under heading 6211.
Sari has a definite border and a design at the end (known as 'pallu'). Each sari by design itself
cannot be a simple running length fabric. The present system of classification does not give any
importance to the design or pattern of fabric. So printing pattern of the fabric can, at the best,
be external evidence. Sari with two side selvedges and two raw ends are classified as fabric in
the piece even though they may be wearable in this form. This is in accordance of Section
Note 7 (a) which states that fabric simply cut into square or rectangle shall not be a made-up.
Therefore, the appropriate classification will be any of the headings of woven fabrics of
Chapters 50 to 55 depending on the material of construction.
Saris, no doubt, are a piece of fabric from a running length fabric, whether further worked or not.
It is seen that saris are cut at regular intervals and at the cutting points a few wefts (widthwise
yarns) are skipped so as to leave fringes. In some cases, the widthwise borders have drawn
threads. Such types of saris qualify as made-up in terms of Section Note 7 (c) and (d).
It is clear that saris are either a piece of fabric or a made-up. Saris are embroidered too. And
embroidery can be light or very heavy; can be hand done or machined. Embroidered fabrics are
classified under heading 5810. As per the exclusion clause under heading 5810, embroidery
made-ups (other than motifs) are excluded from this heading. The heading also excludes articles
of embroidery completely finished, ready for use as such. This wide range of articles are
classified as made-up articles under Chapters 61, 62 or 63 and includes handkerchiefs,
dresses, curtains etc. Embroidered saris are usually ready to use and worked with specific
designs. So if sari is made-up, it cannot fall in any other Chapter other than 61, 62 or 63. All the
wearing apparels are covered under Chapters 61 and 62 whether they are garments or
made-ups. A harmonious reading of chapter titles of 61, 62 and 63 suggests that Chapter 63
covers other made-ups which arc not meant for wearing purposes.
Two conclusions are, therefore, inevitable. Sari is a piece of fabric which should be classified as
fabric in its respective chapter heading if it does not meet the requirements of made-up as
specified in Section Note 7. Secondly, whether it is embroidered or otherwise, if it is made up
then it should fall either in Chapter 61 or 62, as the case may be. In absence of any specific
heading in either of these chapters, sari should be classified as wearing apparel under the last
residual headings 6117 and 6217 of these chapters. Classification has to be decided on case
to case basis.
Occasionally a sari may be approximately one metre longer than the standard length. This
additional piece of material may be detached by the wearer and used to make choli or blouse.
The point of division between the sari proper and the additional piece is made obvious by a line
of drawn thread work across the width of the fabric or by change in the pattern. Such composite
articles are classified as saris provided at least one of the shorter ends is made up within the
terms of Section Note 7 to Section XI of the tariff. In other cases, they are to be classified as
fabric in the piece.
434
Sari with blouse or choli is rarely classified as either a suit or ensemble. Therefore, these
garments are classified to their individual headings. Choli is a short top, which does not reach the
waist. It is usually classified as any other garment under heading 6114 or 6211.
Santa Suit -a Festive Article or Wearing Apparel?
Classification of Santa suit is again a matter of debate. There is no consistency in classification
among the trading countries. A complete Santa suit comprises a warm knitted fleece red pullover
jacket with white fur trim, red knitted fleece pants, black boot tops, and black belt with silver
buckle, white furry gloves and red Santa hat with white fur trim with red furry shoes.
The headings under consideration are 6104, 6110, 6104, 6406, 6116 and 9505.
Classification starts with Interpretative Rule 1. Heading 6406 is for shoes. Heading 6116
is for gloves. The real tussle is between the remaining headings of Chapter 61 and heading
9505. Heading 9505 reads 'festive, carnival or other entertainment articles including
conjuring tricks and novelty jokes'. Subheading 950510 covers articles for Christmas
festivities. Heading 9505 has to be read with Chapter Note 1(e) to Chapter 95. As per this
Chapter Note, fancy dress of textiles is classified either in Chapter 61 or 62. Fancy dress is a
costume which is a wearing apparel and therefore, Santa suit cannot be considered an article for
Christmas festivities. The problem arises when interpretation of fancy dress comes in conflict
with Section Note 13 to section XI As per Section Note 13, textile garments of different
headings are to be classified in their own headings even if put up in sets for retail sale. As per
this Note, suit cannot be considered a set even though it is merchandised as set. And this set
has items which are other than fancy dress. These are specifically designed for Christmas
festivities. These items are furry hat, white fur trim and black belt with silver buckle.
Interpretative rule 1 cannot be set aside simply because the goods are a set in terms of
Chapter 95, and not in terms of Chapter 61. Even if it is assumed that the set should be
classified in a single heading, the essential character determines the heading. And the essential
character of the set is jacket and pant which again fall under Chapter 61. So, heading 9505
is also ruled out for Santa suit.
Can Santa suit be classified as set under Chapter 61? As mentioned above, Section Note 13
does not permit it to do so. Can it be classified as an ensemble under heading 6104?
Ensemble is defined in Chapter Note 3(b) as a set of two or more garments made from
identical fabric with one garment covering the top and one the bottom. But the suit here
consists of many other items which are not garments at all.
Therefore, maintaining sanctity of Section Note 13, and Chapter Note 3(b) to Chapter 61
and Chapter Note 1 (e) to Chapter 95, the goods should be classified individually. Cardigan
jacket should be classified under subheading 611030; pant under subheading 610343;
gloves under subheading 611693; shoes under subheading 640699 and other items like
furry hat, white fur trim and black belt with silver buckle under subheading 950510.
435
The discussion on 'costumes' is not complete without mentioning the famous case law of Ruble
s Costume Company Vs United States, finally decided by the United States Court of Appeals for
the Federal Circuit (CAFC) on 1 August, 2003. The final judgment states that if the textile
costumes are of durable nature they shall be classified as garments of Chapters 61 and/or 62
and if they are flimsy and non-durable, they shall be classified as 'festive article' under
heading 9505. A costume is usually composed of an article of wearing apparel, with or
without accessory items such as hats, wigs, etc. The judgment necessitated the definition of
term 'flimsy'with respect'to textile apparels. Normal apparels are usually designed for multiple
wear and cleaning. Such fabrics do not have raw edges exposed as they may fray easily. The
scope of term 'flimsy' depends on four features, viz. styling, construction, finishing touches and
embellishments. A flimsy textile costume has little or no styling such as pleats drapes, bias cut
etc. Construction of a flimsy garment will have single straight, loose and wide stitches leaving
raw edges. A well-made costume has firm overlook and single stitches. Flimsy apparel usually
has thin elastic sewn directly on the fabric. Embellishments in a flimsy garment will be loosely
attached, sometimes with glue. They get washed away or fade when washed. Costumes that are
well-made have embroidery trimmings and appliques that have been sewn to the fabric.
UNIT XVI (CHAPTER 63)
Other Made Up Textile Articles; Sets; Worn Clothing and Worn Textile Articles; Rags
Apart from wearing apparels, textile fabrics are used in making furnishing articles. The world of
colourful textiles is incomplete without these decorative furnishing articles. Textile fabric waste
is recycled and is also put to reuse.
UNIT XVI corresponds to Chapter 63 of the Harmonised Commodity Description and
Coding system.
Chapter Notes
/. Sub-Chapter I applies only to made-up articles, of any textile fabric.
[The construction of this chapter is different from other chapters of Section XI. The Chapter is
divided into three Sub-Chapters each representing a particular type of product.
Sub-Chapter 1 is a residual provision of the Section XI as it covers only 'other made-ups'
which are not classified in the earlier chapters. It spreads from heading 6301 to heading
6307. The articles under these headings are made-ups in terms of Section Note 7 as
explained under Unit II of this book.
The individual motifs of lace or embroidery classified under heading 5804 or 5810 should be
distinguished from the made-ups of this Sub-Chapter. The lace or embroidered motifs are a
kind of articles used to embellish garments. They are small size motifs and can easily be
identified by their essential character. The lace or embroidery articles of this Sub-Chapter are,
however, bigger in size and are specifically designed as home furnishings rather than as
garments' embellishment. For example, table mat of crocheted lace or net lace or embroidered
lace is rightly classified under heading 6304 and not under heading 5804 or 5810.
Scope of Sub-Chapter 1
(1) It must be noted that no article of apparel should be classified under this Sub-Chapter. The
articles of apparels whether they are piece goods or made-ups are specifically classified either in
Chapter 61 or 62. Square or rectangular made-up articles which are used as articles of apparels
such as shawls, scarves, mufflers, handkerchiefs textile belts are also classified in Chapters 61
and 62.
(2) Like garments, the presence of trimmings and embellishments on made-ups shall not affect
the classification of the made-ups. The presence of fur, metal or plastic burtons, zippers etc.
will not affect the classification provided they do not constitute more than a mere trimming.
(3) The incomplete or unfinished article shall be classified under the heading of corresponding
complete article provided the incomplete or unfinished article has the essential character of the
complete and finished article in terms of Interpretative Rule 2(a). Tt should however, at the
same time satisfy the definition of made-up in terms of Section Note 7.
(4) Section Note 14 is very important to understand if the made-ups are sold as
sets. It states:
'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 61.01 to 61.14 and headings 62.01 to 62.11.'
Section Note 14 is applicable to textile garments of headings 6101 to 6114 and 6201 to
6211. It means the goods of other headings of Chapter 61 (headings 6115 to 6117) and
Chapter 62 (headings 6212 to 6217) are not controlled by Section Note 14. Similarly, the
made-up articles of Sub-Chapter 1 of this Chapter are not affected by Section Note 14. So,
goods of these headings, if put up for retail sale in set, should be classified in terms of
Interpretative Rule 3(b). As per this Rule, made ups consisting of different materials or made
up of different components, and put up in set for retail sale shall be classified as if they consist of
the material or component which gives them their essential character. The bed linen is sold as
single or double sheet and also as set along with pillow and cushion covers. First, the criteria of
'set put up in sets for retail sale' should be satisfied. The term 'goods put up in sets for retail
sale' refers to goods which
(a) consist of at least two different articles which are, prima facie, classifiable in different
headings;
(b) consist of products or articles put up together to meet a particular need or carry out a
specific activity; and
(c) are put up in a manner suitable for sale directly to users without repacking.
In terms of Interpretative Rule 3(b) the goods are to be classified as a set if
they meet all three requirements listed above. The individual items of bed set
consisting of sheets and cushion covers are classifiable in different headings.
Bed sheet is classified under heading 6302 and cushion covers are classified
under heading 6305 and thus requirement (a) is met. Requirement (b) is also
met as they are for a particular purpose. Requirement (c) is met since this
merchandise is put up in a manner suitable for sale directly to users without re
packing. Since all three requirements listed above have been met, merchandise
is classified together as a set under heading 6302, as the bed sheet determines
the essential character of the set.
(5) There is no consistency in trade names as far as made-ups of this chapter are concerned.
The best way is to apply the guidelines laid in Section Note 7. There is a general tendency to
go for the residual heading 6307 even without ruling out the earlier headings. There can be
different interpretations or opinions on one item. For example, a cotton flannel cloth bed spread
can be a blanket of cotton for someone. In such cases, trade parlance and description details in
the packing become determining factors.
(6) The bedding articles of this Chapter are different from the similar articles of heading 9404.
This chapter includes non-stuffed bedding articles only. Heading 9404 includes textile
furnishing articles such as mattresses, quilts, eiderdowns, cushions, pouffes and pillows. They
are internally fitted or stuffed with some material. It can be a spring, a polyester fibre or cotton
fibre, a cellular plastic or rubber or even rags. Eiderdowns are bedding articles stuffed with the
down of the eider ducks.
Other Made Up Textile Articles; Sets; Worn Clothing and Worn Textile Articles; Rags
Sub-Chapter I does not include;
(a) Articles of wadding of heading 5601;
(b) Non-wovens merely cut into squares or rectangles (e.g., disposable bed sheets) (heading
5603);
(c) Made-up nets of heading 5608;
(d) Motifs of headings 5804 or 5810; and
(e) Articles of apparels of Chapter 61 or 62.]
2. Sub-Chapter I does not cover:
(a) goods of Chapters 56 to 62; or
(b) worn clothing or other worn articles of heading 6309.
[Sub-Chapter 2 is titled 'Sets' and it has only one heading 6308. The textile articles of this
Sub-Chapter are of special category. The sets in textiles are normally associated with garments
as explained in Chapter 61. But the set under heading 6308 comprises a piece of woven
fabric, needle or hook and threads for a specific purpose such as making a needlepoint tapestry
or a wall hanging.]
3. Heading 6309 applies only to the following goods:
(a) Articles of textile materials:
(i) Clothing and clothing accessories, and parts thereof; (ii) Blankets and travelling rugs;
(iii)Bed linen, table linen, toilet linen and kitchen linen; and (iv) Furnishing articles, other than
carpets of headings 5701 to 5705 and tapestries of heading 5805.
(b) Footwear and headgear of any material other than asbestos.
[In order to be classified in this heading, the articles mentioned above must comply with both
of the following requirements:
(/) they must show signs of appreciable wear, and
(ii) they must be presented in bulk or in bales, sacks or similar packings.
Sub-Chapter 3 consists of'worn clothing and worn textile articles and rags'. It has two
headings 6309 and 6310. The articles of these headings are normally traded in press packed
bales. The following should be kept in mind while classifying waste material of textiles, whether
new or used and old, under this Sub-Chapter:
1. It should not include defective garments. Defective garments or rejected garments should
be classified in their respective Chapter headings even if they are presented in press packed
bales. The rejection could be due to wrong colouring or dye variation. The only way they can be
considered in this heading is if they are torn or cut beyond repair. In that case they shall be
treated as mutilated rags.
2. Unused or used vintage clothes should not be considered under this Sub-Chapter. Carpets
and rugs have very high antique value and are not considered worn clothing.
3. Goods should always be presented in bulk or bales, sacks or similar packings. Individually
packed articles shall not be considered as worn clothing or rags.]
Sub-Chapter 1
6301 BLANKETS AND TRAVELLING RUGS
630110 (-) Electric blankets
630120 (-) Blankets (other than electric blankets) and travelling rugs, of
wool or fine animal hair
630130 (-) Blankets (other than electric blankets) and travelling rugs, of
cotton
630140 (-) Blankets (other than electric blankets) and travelling rugs, of
synthetic fibres
630190 (-) Other blankets and travelling rugs
Blankets
Blankets are usually a frilled or hemmed sheet of heavy woollen material, woven, non-woven or
knitted; used as shawl, as overall or as bed covering. They are a thick surface piled construction
in which the surface fibres are felted after weaving or knitting. They are normally rectangular
made-ups. The basic fabric is produced in the finished state, ready-to-use condition, only to be
separated by cutting without any sewing [as per Section Note 7 (b)].
Heading 6301 covers all types of blankets including electrically heated blankets but it does not
cover rubberised blankets (heading 5911). The heading also includes solar blankets (but in the
residual subheading 630190). Rubberised blankets of heading 5911 are
altogether a different category of blankets. They are made for industrial and technical use. They
are mainly used in leather, paper and printing industry.
Classification of blankets especially cotton blankets and children's blankets are not free from
doubt. Heading does not clearly spell out the difference between cotton blanket and bedspread
of cotton of heading 6304. The dimension of bedspreads is normally much bigger than blankets.
Reliance has also to be placed on external factors such as marketing of the items, trade name of
the item etc., to arrive at correct classification. Similarly, children play blankets with attached
stuffed animal head and arms (Fig. 16.1) are, sometimes, interpreted as 'other toys' under
subheading 950390. It depends on the essential character of the item in terms of
Interpretative Rule 2(a).
Classification of woollen blanket and pillow, sold as a set, needs special attention. As explained
above in the beginning of this Chapter, Section Note 14 does not affect

Fig. 16.1. Children play blanket with attached

stuffed animal. (Source:
the classification of made-ups, sold as sets for retail sale. Blanket is separately classified under this
heading 6301 and pillow (stuffed or padded with fibres) is separately classified under heading
9404. But as a set, the essential character of the set determines the appropriate classification
in terms of Interpretative Rule 3 (b). In this case, the blanket dictates the essential character
of the set. Therefore, this set shall be classified under subheading 630120.
Travelling Rugs
Chapter 57 covers carpets and other floor coverings. This includes rugs also. But travelling
rugs are specifically classified under this heading. The exclusion of travelling nigs from Chapter
57 needs some justification. The meaning of rug is not merely restricted to floor coverings. In
fact, rug is also defined as a piece of thick, warm fabric or fur used as a coverlet or lap robe.
Travelling rugs vis-a-vis Carpets (Chapter 57)
Travelling rugs of this heading are different from floor covering rugs of Chapter 57 on the
following accounts:
1. Travelling rugs are a thick (but not heavy) piece of fabric cut into a made-up. Rugs of
Chapter 57 are usually constructed as a made-up article itself.
2. Traveling rugs are multipurpose articles. They can be used as covering for a cot or pram.
They can be used as lap robe to protect against winter. The rugs of Chapter 57 are specifically
and exclusively designed as floor coverings
3. They are very light weight material unlike rugs of Chapter 57. They do not have stiff base
and can easily be folded.
Heading 6301 does not include:
(a) Specifically shaped blankets for covering animals (heading 4201);
(b) Blanket covers as other bed linen (heading 6302);
(c) Bedspreads and counterpanes (a kind of decorative bed cover) (heading 6304);
(d) Security blankets specially designed to reduce anxiety among children, new born puppies or
kittens (heading 6307); and
(e) Quilted or stuffed bed coverings of heading 9404.
6302 BED LINEN, TABLE LINEN, TOILET LINEN AND
KITCHEN LINEN
630210 (-) Bed linen, knitted or crocheted
(630220) (-) Other bed linen, printed:
630221 (--) Of cotton
630222 (--) Of man-made fibres
630229 (--) Of other textile materials
(630230) (-) Other bed linen:
630231 (--) Of cotton
630232 (--) Of man-made fibres
630239 (--) Of other textile materials
Table linen, knitted or crocheted
630240 (-)
Other table linen:
(630250) (-)
Of cotton
630251 (--) Of man-made fibres
630253 (--)
630259 (--) Of other textile materials
630260 (-) Toilet linen and kitchen linen, of terry toweling or similar terry
fabrics, of cotton
(630290) (-) Other:
630291 (--) Of cotton
630293 (--) Of man-made fibres
630299 (--) Of other textile materials
Linens
Linen is a fabric made from flax yarn of heading 5307. The flax was the first vegetable fibre
which mankind had made into a fabric. Linen became synonymous with woven fabric. In spite
of the fact that the other fibres such as cotton fibres and synthetic fibres virtually have replaced
linen, the bed sheets are still known as linens. The bed linens are still made from flax yarn but
they are very expensive.
The made-ups of this heading are repeatedly laundered because of their usage. They are made
of cotton, flax, hemp, ramie and blends of man made fibres. They are rarely made from wool
fibres. The made-ups of this heading are basically utility items and are not heavily embroidered
or laced. Bed linen encompasses the entire range of made-ups associated with bedding. It
includes bed sheets, pillow cases, bolster cases, eiderdown cases and mattress coverings. But
it does not include bed spreads and cushion covers and other decorative furnishings of
heading 6304 (Fig. 16.2). The heading also excludes the bedding articles of heading 9404.
Stuffed articles of bedding are classified under heading 9404 even if the stuffing is also of
textile materials. If the pillow is filled with air, it will still be classified under this chapter. Under
heading 9404 the stuffing has to be of some material in physical form. Air-pillow is
appropriately classified under heading 6304. In luxury class, silk bed linens are very popular.
For smoother look and comfortable feeling the bed sheets are normally woven in satin weave,
it provides silky and shiny look to the sheet.

Fig. 16.2. Cushion covers without any stuffing (heading 6304) and with fibre stuffing
(heading 9404)
Table linen includes made-ups used on dining table or centre table. It includes table mats,
telephone mats, dining runners, napkins, drip mats etc. Net or embroidered table linens are
excluded as they are not functional but decorative furnishings are to be classified under
heading 6304. It is again a matter of subjectivity and interpretation. There can be a table
linen which is utilitarian as well as decorative. In such cases, Interpretative Rule 3(c) should
be applied, which states that if the two headings merit equal consideration, select the heading
which occurs last in numerical order. Doilies, which are a small round piece of linen placed
under a dish or bowl, are classified under subheading 630440.
Other Made Up Textile Articles; Sets; Worn Clothing and Worn Textile Articles; Rags
Toilet linen and kitchen linen of subheading 630260 include all kind of terry towels except
bath robes headings 6107, 6108, 6207 and 6208. It must be kept in mind that towels made
from other than terry towel fabrics or similar terry fabrics are not classified in this subheading.
Some towels are made of osanburg cotton fabric (which is a flat cotton fabric with open plain
weave) and are classifiable under the subheading 630790 only.
Kitchen linen are tea towels, kitchen kerchiefs (Fig. 16.3); but it does not include the made-ups
normally used for cleaning and dusting purposes. Dusters, wiper cloth, dish cloth, floor cloth
etc. are classified under heading 6307 as other made-ups. Kitchen linens do not include
gloves, mitts and mittens and aprons (Chapter 61 or 62) as they are worn over a part of a
body. Kitchen handkerchiefs are different from handkerchiefs of heading 6213. They are not
garments or apparel accessories.

Fig. 16.3. A set of kitchen handkerchiefs

It may be emphasised that made-ups of this heading must meet the conditions of Section Note
7. Even a piece of fabric can also be a made-up provided the edges are fringed. Even a fabric in
running length can also be cut into as series of made-ups classifiable under this heading provided
at regular intervals there is a definite indication of cutting by way of absence of weft threads as
shown in Fig. 16.4 below.

Fig. 16.4. A running length fabric sheet with a series of made-ups 443

6303 CURTAINS (INCLUDING DRAPES) AND INTERIOR

BLINDS; CURTAIN OR BED VALANCES
(630310) (-) Knitted or crocheted:
630311 (--) deleted
630312 (--) Of synthetic fibres
630319 (--) Of other textile materials
(630390) (-) Other:
630391 (--) Of cotton
630392 (--) Of synthetic fibres
630399 (- -) Of other textile materials
Curtains and Blinds
This heading includes all types of curtains and other furnishing blinds which are used internally
in a building whereas heading 6306 covers exterior blinds. Curtains are of various types and
styles. They can be simple unlined curtains involving minimum stitching. Detachable linings are
easily added to unlined curtains. Then there are curtains with sewn-in linings. The sewn-in
method of lining is suitable for most curtains and gives them a neat finish and a good hang. Lace
and sheer curtains are also popular. In case of composite curtains having lining attached or having
two layers and are reversible, Interpretative Rule 3 should be applied, which states that the
classification should be decided by the layer that imparts essential character to the curtain. The
classification of shower curtains having a plastic sheet and a textile fabric can really be tricky.
Plastic sheet provides the utilitarian properties and fabric sheet provides the decorative properties.
Both are equally important. In terms of Interpretative Rule 3(b), the essential character of
curtain should be determined by the outer shell fabric. Therefore, classification should be under
this heading and not under Chapter 39.
Pelmet versus Valance
A pelmet is mainly used to add a decorative finish to the top of curtains by concealing the curtain
track and heading. A traditional fabric pelmet is made of stiffened fabric such as buckram. The
stiffened fabric is laminated with the curtain fabric. However, a wooden pelmet covered or
laminated with fabric should be classified as an article of decorative fitting under heading
4421.Curtain valance is often confused with pelmet. Pelmet is a rigid fitting whereas valance is
a strip of fabrics, gathered by hand or with heading tape. Like pelmets, the valances are used to
disguise the tops of the curtains and the curtain track. Valances are elegant and formal, frilly and
charming (Fig. 16.5). A set of valance and inside rod should be classified under this heading only
as valance provides the essential character to the set.

Fig. 16.5. Fabric valances (heading 6306).

Heading 6303 excludes glass fibre based or plastic based curtains and blinds.
Fabric blinds are again of various types (Fig. 16.6). The Austrian blind has a gathered or
pencil-pleated curtain heading and looks like an unlined curtain when completely lowered.
Roller blinds are attractive alternative to curtains. Roman blinds are pleated blinds. Blinds and
shutters are the most versatile window coverings. In this the strips of stiffened fabrics are
attached to a track at the top and linked at the bottom, usually by a chain.
Heading 6303 does not include exterior sun blinds (heading 6306).
6304 OTHER FURNISHING ARTICLES, EXCLUDING
THOSE OF HEADING 9404
Other Made Up Textile Articles; Sets; Worn Clothing and Worn Textile Articles; Rags
Bedspreads:
(630410) (-) Knitted or crocheted
630411 (--) Other
630419 (--) Other:
(630490) (-) Knitted or crocheted
630491 (--) Not knitted or crocheted, of cotton
Not knitted or crocheted, of synthetic fibres
630492 (--)
Not knitted or crocheted, of other textile
630493 (--)
material
630499 (--)

Fig. 16.6. Fabric blinds

Bed-Sheets versus Bedspreads
This heading covers all furnishing articles of textile fabrics not covered anywhere else. These
furnishing articles find use in home, public buildings, theatres, religious places and in ships,
railway carriages aircraft, motor cars etc. This heading includes some items of heading 6302.
The only difference is that they should be ornamental in appearance and design. Table linen is
one such item. If it is made of net, lace or crocheted, then it shall be classified under this
heading only. Similarly, table runners, napkins etc., are classified here if they are ornamental
in nature. They can be woven, non-woven, knitted or crocheted. It also excludes furnishing
articles of heading 9404.
Bedspreads are usually a decorative covering for a bed. They are bigger and thicker than bed
sheets. They not only cover bed sheets but also the bed. In order to cover the sides of the bed
the bedspreads are confectioned with a skirt or flair. Bed skirts are made separately also which
can be attached to the bedspreads with snap fasteners or pins. The bed skirt is also made with
an interlining which serves to give it shape and
fasten it to the mattress. Bedspreads of this heading and bed sheets of heading 6301 have
common name for sizes but differ in sizes as shown in Table 16.1 below:
Table 16.1. Bed sheet vis-a-vis bedspread

Size Bed sheet Bedspread

Twin Size 245 x 155 cm 285 x215 cm
Full Size 245 x195 cm 285 x 250 cm
Queen Size 245 x 205 cm 285 x 260 cm
King Size 245 x 255 cm 285 x315 cm
Furnishings include shams also. Shams are a decorative cover made to simulate an article of
household. Napkin holder and napkin ring of textiles are also classified under this heading.
According to Merriam Webster's Deluxe Dictionary (10th Edition) a furnishing is an object that
tends to increase comfort or utility. Furnishing, therefore, is not merely a decoration. Mosquito
netting protects man from mosquitoes and it is designed aesthetically so that it does not look
odd on the bed. Similarly, antimacassars (a protective covering for the back of the chair or sofa)
have both functional and decorative values and are classified under this heading only.
Heading 6304 does not include lampshades made of textiles (heading 9405).
6305 SACKS AND BAGS OF A KIND USED FOR THE PACK
ING OF GOODS
630510 (-) Of jute or of other textile bast fibres of heading 5303
630520 (-) Of cotton
(630530) (-) Of man-made textile materials
0 (- -) Flexible intermediate bulk containers
1 (--)Other, of polyethylene or polypropylene strip or the like 630539 (--)
Other
630590 (-) Of other textile materials
Heading 4202 versus Heading 6305
Sacks and bags of this heading are normally used for the packing of goods for transport storage or
sale. They must be distinguished from the bags of heading 4202. Bags of heading 4202 are
designed for specific purposes such as tennis racket carrying bags, ski bags, golf bags. Even
hand bags and shopping bags are exclusively covered under heading 4202. Goods of heading
4202 need not be made of leather or of composition leather or of patent leather. They may be
made of a plastic and textile material as well. It indirectly means that the bags of heading 6305
are of general nature.
The sacks and the bags of this heading may vary in shape or size. They may be as big as a room or
as small as a tea sachet. They are normally flexible with or without rigid foundation. They are used to
carry food grains, vegetables, mails and other bulk materials.
Flexible intermediate bulk containers are usually made of polypropylene or polyethylene woven
fabrics and generally have a capacity ranging from 250kg to 3000kg. They are generally used for
packing, storage, transport and handling of dry, flowable materials. Similarly, jute Hessian bags
are very common for packing grains and cement. They are, sometimes, lined or laminated with
a plastic sheet.
Other Made Up Textile Articles; Sets; Worn Clothing and Worn Textile Articles; Rags
Bags, which come in a specific shape and size and are not specifically covered under heading
4202, are classified under heading 6307. School bags are more appropriately classified under
subheading 420291 even though they are made from textile fabrics. However, there is need to
clearly set out parameters for headings 4202 and 6307, by the World Customs Organisation.
Packing cloth which, after use as bale wrappings, is roughly or loosely stitched together at the
edges, but which do not constitute finished or unfinished sacks or bags are excluded (heading
6307).
6306 ( (-- TARPAULINS, AWNINGS AND SUNBLINDS;
(630610) (-- TENTS; SAILS FOR BOATS, SAILBOARDS OR
630611 (-- LANDCRAFT; CAMPING GOODS
630612 (- Tarpaulins, awnings and sunblinds :
630619 (-- deleted
(630620) (-- Of synthetic fibres
630621 (--(- Of other textile materials
630622 ( Tents:
630629 (-(--(- deleted
630630 Of synthetic fibres
630640 Of other textile materials
(630690) Sails
630691 Pneumatic mattresses
630699 Other:
Tarpaulin Of cotton
Of other textile materials
A tarpaulin or tarp is a large sheet of canvas normally coated with plastic, latex or tar and other
chemicals. It should be strong, flexible and water resistant or waterproof. It is used as shelter
from the elements - wind, rain, or sunlight. It may be uncoated. The classification of tarpaulin
is not influenced by the coating.
Canvas is a very useful fabric and is used in many ways. Canvas fabric is normally woven in
basket weave pattern (Fig. 5.12) and is made of flax, hemp, cotton or ramie. Canvas without any
coating, whether, grey, bleached or dyed is used in making mail bags, covers, tents, awnings,
etc. Duck is a fine quality lightweight canvas used in garments. Artist's canvas is a light weight
fabric which is primed into a prepared paint canvas and is specifically classified under heading
5901. It is normally a single warp construction. Framed canvas ready for painting is a made-up
and is classified under heading 6307. Canvas used for needlepoint tapestry and embroidery
or thread work is an open mesh like structure and is woven in basket weave. Needlepoint
tapestries are exclusively classified under heading 5805.
Tarpaulins which are permanently attached to trailers and trucks are classified under Chapter
87. However, tarpaulins covers which are designed and shaped to cover a particular vehicle
such as truck, car or bike shall not be classified under subheading 870899 as part and
accessories of the vehicle. But at the same time, they are not classified under this heading also.
They are classified under the residual heading 6307 as separate articles. Tarpaulins of
heading 6306 are basically flat structures.
Tarpaulins like light weight protective sheets are also excluded from this heading. Instead, they
shall be classified under heading 6307.
Awnings and Other Sunshades
Awning is a roof-like cover, usually of canvas, extended over or before any place as a shelter
from the sun, rain, or wind. It is kind of a canopy made of canvas. Awnings can be foldable or
otherwise. There are motorized retractable awnings also which can be used or folded as per
convenience. The heading covers all types of awnings whether motorized or not. Awnings are
usually a cotton canvas, but special types of man-made fabrics which are UV absorbent are
being used extensively for making awnings. Sunblinds are similar to awnings. In fact awning and
sunblind are used interchangeably. Awnings and sunblinds usually are supported by heavy
metal frames (Fig. 16.7). If they are presented together, they shall be classified under this
heading. Awnings are marketed with or without cassettes (the support roll). They are
sometimes accompanied by valances also.

Fig. 16.7. Awnings and sunblinds

Sails and Tents
Sail is a piece of fabric sewn together and fitted to the spars and rigging of a vessel so as to
convert the force of the wind into forward motion of the vessel. Sails of this heading are strictly
made from textile materials. It should not be confused with solar sails. Solar sails are like mini
spacecraft and it sails through the orbit endlessly because of solar cells and panels embedded in
the sail.
Classification of Pneumatic, Water and Magnetic Mattresses
Pneumatic mattresses are exclusively classified under subheading (630640). All kind of
other mattresses are classified under heading 9404. Pneumatic mattresses can be of plastics
(Chapter 39) and of rubber also (Chapter 40). These mattresses should not be confused
with the bedding articles of Chapter 94. Articles of bedding and similar furnishings fitted or
stuffed internally with any material such as cotton, wool, horsehair, synthetic fibres, foam, coir
etc. are classified under Chapter 9404.
Classify water mattresses of fabric under the heading 9019. Water filled mattresses or beds
of textile impregnated materials are normally used for preventing bed sores to the patients.
They do not fit into camping goods of this heading. Heading 9404 includes all padded or
stuffed bedding articles but it
Other Made Up Textile Articles; Sets; Worn Clothing and Worn Textile Articles; Rags
does not include pneumatic and liquid filled bedding articles as they are not permanently
padded or stuffed. At the time of import or export, these goods are definitely not filled with air
or liquid. They are filled at the consumer's place only. Even the residual heading 6307 will not
be right classification for such beds as they are intended for a specific medical purpose.
Magnetic mattresses are neither classified in subheading 630640 nor in heading 9404.
Magnetic mattress, magnetic pillow and magnetic quilt are normally described as medical
devices/medical appliances. Magnetic treatment mechanism, acupressure appliances, etc. are
goods stated to help in treating certain ailments of the human body by providing magnetic
treatment while at the same time producing appropriate chiropractic or manual pressure effects.
Such goods are known in trade as 'magnetic acupressure treatment instruments'. Therefore,
classify them as massaging apparatus under subheading 901910.
Tents are also shelters but are different from awnings as they have complete enclosure with a
proper entrance. They are made of lightweight to fairly heavy fabrics of man-made fibres,
cotton or blended textile materials, whether or not coated, covered or laminated, or of canvas.
Nowadays extra strong polypropylene UV resistant fabric is also used for tent making. The
heading covers tents of various sizes and shapes, e.g., marquees and tents for military,
camping (including backpack tents), circus and, beach use. But this heading does not include
toy tents and similar constructions in which the prime character is not to provide shelter but fun.
Likewise, fabric structures made essentially for fun and not for any other utilitarian purpose
should not be classified under this heading. Chapter 94 covers such type of goods under
heading 9504 or 9506 as articles of funfair festive articles.
Tents are classified in this heading, whether or not they are presented complete with their tent
poles, tent pegs, guy ropes or other accessories. Tent with chairs of similar fabric
merchandised as set is classified in this heading only.
Heading 6306 also excludes:
(a) Pneumatic mattresses, pillows and cushions of rubber (heading 4016);
(b) Knapsacks, rucksacks and similar containers (heading 4202);
(c) Hammocks (heading 5608);
(d) Umbrella tents (heading 6601); and
(e) Padded sleeping bags and stuffed mattresses, pillows and cushions (heading 9404).
6307 OTHER MADE-UP ARTICLES, INCLUDING DRESS
PATTERNS
630710 (-) loor-cloths, dish-cloths, dusters and similar cleaning cloths
630720 (-) Life-jackets and life-belts
630790 (-) Other
Other Made-up Articles
The classification of life jackets and life belts under this chapter appears strange in this chapter
as the garments of all types are covered under Chapter 61 and 62. Life jacket is not exactly
a wearing apparel. Life jacket is of various shapes and styles. Some are closer to garments and
some are simple made-ups with some fastening straps.
This is the basket provision of this Sub-Chapter. Textile made-ups which are not specifically
covered in any of the preceding or succeeding headings of the Harmonised System are
classified under this heading. Heading 6307 includes in particular:
1. Floor-cloth, dish-cloth, dusting cloth and similar cleaning cloth (whether or not impregnated
with a cleaning preparation, but excluding those of heading 3401 or 3405). When the sole
purpose of the made-up is to carry the cleaning preparation, it shall be classified by the
cleaning preparation it carries under headings 3401 or 3405 in terms of Interpretative
Rule 2(a).
2. Life-jackets and life-belts.
3. Dress patterns, usually made of stiff canvas; these are sometimes supplied with the various
parts stitched together in the form of the garment.
4. Flags, pennants and banners, including bunting for entertainments, galas or other purposes.
5. Domestic laundry or shoe bags, stocking, handkerchief or slipper sachets, pyjama or
nightdress cases and similar articles.
6. Garment bags (portable wardrobes) other than those of heading 4202.
7. Loose covers for motor-cars, machines, suitcases, tennis rackets, etc.
8. Flat protective sheets (excluding tarpaulin and ground sheets of heading 6306).
9. Textile coffee-filters, icing bags, etc.
10. Shoe-polishing pads (excluding those of heading 3405).
11. Pneumatic cushions (excluding camping goods of heading 6306).
12. Tea cozy covers.
13. Pincushions.
14. Sanitary towels (excluding those of heading 5601).
15. Boot, shoe, corset, etc. laces with fitted ends; but laces consisting of spun yarns or cords
with fitted ends are excluded (heading 5609).
16. Belts which, although worn around the waist, do not have the character of belts of heading
6217, e.g., belts for occupational use (electricians', aviators1, parachutists', etc.); webbing
carrier straps and similar articles (straps having the character of articles of saddlery or harness
are excluded - heading 4201).
17. Carry cots, portable cradles and similar carriers for children. Infants' seats of the type
intended to be hooked, for example, over the backs of car seats are excluded (heading
9601).
18. Umbrella or sun umbrella covers and cases.
19. Fans and hand screens, with textile mounts (leaves) frames of any material, and mounts
presented separately. However, fans or hand screens with frames of precious metal are
classified in heading 7113.
20. Packing cloth which, after use as bale wrappings, is roughly or loosely stitched together at
the edges, but which does not constitute sacks or bags or unfinished sacks or bags of heading
6305.
21. Cheese- cloth cut into rectangles, with the ends of the warp threads knotted to prevent
unraveling. (Cheese- cloths woven in the piece prepared for cutting to size or shape, but
requiring further fabrication before use, are to be classified as piece goods.)
22. Trimmings for umbrellas, sun umbrella, walking-sticks, etc., sword-knots and the like.
23. Textile face-masks of a kind worn by surgeons during operations.
24. Face-masks for protection against dust, odours, etc., not equipped with a replaceable filter,
but consisting of several layers of nonwovens, whether or not treated with activated carbon or
having a central layer of synthetic fibres.
25. Rosettes (e.g., those awarded at competitions), other than those for garments.
26. Pieces of textile fabric which have undergone some working (such as hemming or the
formation of neck lines), intended for the manufacture of garments but not yet sufficiently
completed to be identifiable as garments or parts of garments.
27. Support articles of the kind referred to in Chapter Note 1(b) to Chapter 90 for joints
(e.g., knees, angles, elbow or wrists) or muscles (e.g., thigh muscles), other than those falling
in other headings of Section XI.
28. Textile scarecrows.
29. Kayak (an Eskimo's small canoe) skirt. It is kind of round made-up which skirts around the
rower.
30. Hanging organisers.
3 1. Textile photo frames, especially of buckram and stiffened fabrics.
32. Textile lanyards
33. Towels made of osanburg cotton fabrics.
34. Umbrella textile component and umbrella covers.
Besides the finished articles listed above, this heading covers articles in the length, made-up
within the meaning of Section Note 7 to section XI, provided they are not included in other
headings of Section XI. For instance, it applies to textile draught excluders for doors or
windows (including those stuffed with wadding).
Heading 6307 excludes textile articles classified in more specific headings of this chapter or of
Chapters 56 to 62. It further excludes;
(a) Saddlery and harness for any kind of animal (heading 4201).
(b) Travel goods (suit-cases, rucksacks, etc.), shopping- bags, toilet-cases, etc., add all similar
and all similar containers of heading 4202.
(c) Printed matter (Chapter 49).
(d) Labels, badges and similar articles of headings 5807, 6117 or 6217.
(e) Knitted headbands (heading 6117).
(0 Sacks and bags of heading 6305.
(g) Footwear, paths of footwear (including removable in-soles), and other articles gaiters, spats,
leggings,
etc) of Chapter 64. (h) Headgear and parts and fittings there of Chapter 65. (i) Umbrellas
and sun umbrellas (heading 6601). (j) Artificial flowers, foliage or fruit and parts thereof,
and articles made of artificial flowers, foliage
or fruits (heading 6702). (k) Pneumatic canoes, kayaks and other craft (heading 8903). (1)
Measuring tapes (heading 9017). (m) Watch straps (heading 9113).
(n) Toys, games and entertainment articles etc., of Chapter 95. (o) Mops (heading 9603),
hand sieves and hand riddles (heading 9604)and powder-puffs
(heading 9616)
Sub-Chapter 2-Sets
6308 SETS CONSISTING OF WOVEN FABRIC AND YARN,
WHETHER OR NOT WITH ACCESSORIES, FOR MAKING UP INTO RUGS, TAPESTRIES,
EMBROIDERED TABLE CLOTH OR SERVIETTES, OR SIMILAR TEXTILE ARTICLES, PUT
UP IN PACKINGS FOR RETAIL SALE
630800 (-) Sets consisting of woven fabric and yarn, whether or not with
accessories , for making up into rugs, tapestries, embroidered table cloth or serviettes, or
similar textile articles, put up in packings for retail sale
Needlepoint tapestry (see Fig. 11.29) is one favourite past time of womenfolk. The threads and
the base fabric which is normally a basket weave canvas fabric piece and other minor
accessories such as needle hooks etc. are sold as set in retail. Such sets sometimes come with
the pattern papers also.
The piece of woven fabric can be a simple cut fabric with or without hemmed or rolled edges. It
must be noted that the set under this heading covers only woven and not knitted or crocheted
or non-woven fabric. The hemmed piece of fabric can be a made-up also. But this made-up
should be without any thread work and after thread-work this made-up need not be hemmed or
rolled again.
Sub-Chapter 3 - Worn Clothing and Worn Textile Articles;
Rags
6309 WORN CLOTHING AND OTHER WORN ARTICLES
630900 (-) Worn clothing and other worn articles
Meaning of 'Worn Clothing'
The expression 'clothing' under this heading has a limited scope and meaning. It includes:
- Clothing and clothing accessories of Chapters 61 and 62.
Made-ups of headings 6301, 6302, 6303, 6304 and 6307.
It excludes:
- Made ups of headings 6305 and 6306. Sacks and bags of heading 6305 and tarpaulins,
awnings etc., of heading 6306 showing appreciable wear are classified with the corre-
sponding articles.
- The textile goods of Chapter 57.
- The textile articles of heading 5805.
- Textile related articles of Chapter 94, especially of heading 9404.
The expression 'worn' means the clothing must show signs of appreciable wear. But the degree
of wear is not explicitly mentioned. In fact, it cannot be measured in definite terms. It can only
be graded. The grading varies according to the country of origin. There is a famous social
theory which states that a country's richness is known by the type of garbage it generates. The
parameters of worn clothing differ from country to country. Usually worn clothing of 'A' grade
should be free from holes, stains and tears and will be a sorted lot of one type of garment.
Worn clothing is not same as second hand clothing. For example a new shirt after four to five
wears does not become worn clothing as it does not undergo appreciable wear. So it should be
classified under the heading of shirt either in Chapter 61 or 62, as the case maybe. Even a
faded shirt will not be classified under this heading as it will only qualify as defective shirt. In
other words, all used garments and other textile articles are not worn clothing.
New defective garments and other articles must be classified under their respective headings
and subheadings. Vintage clothing may or may not be worn clothing. It includes antique
clothing also. Antique clothing, whether new or used, of an age exceeding hundred years shall
be classified under heading 9706. Worn clothing does not include surplus stocks, close-out
stocks and over stocks.
Worn clothing must be distinguished from rags of heading 6310. Rags are worn out beyond
repair or cleaning. They are unserviceable as garments again. They are usually gametted to
recover inferior fibres (refer Fig. 3.8). Worn clothing is capable of being reused after cleaning
or repairing.
Worn clothing must be traded in bales or sacks normally of 100 lbs. or 1000 lbs. Any worn cloth
even with appreciable wear if presented separately in an individual pack shall not be treated as
worn clothing for the purpose of classification. Instead, it shall be classified under Chapter 61
or 62, as the case may be. It must be noted that the garments of Chapter 61 or 62 need not
necessarily be new.
6310 USED OR NEW RAGS, SCRAP TWINE, CORDAGE,
ROPE AND CABLES AND WORN OUT ARTICLES OF TWINE, CORDAGE, ROPE OR CABLES,
OF TEXTILE MATERIALS
631010 (-) Sorted 631090 (-) Other
Used or New Rags
In textile industry the waste is generated at every stage of processing. The fibre and yarn waste of
each type of fibre is classified in the specific headings under Chapters 50 to 55. Any type of
textile waste generated after yarn stage is classified under this heading, irrespective of its type
and character. The waste can be new or old and used. The new waste or rags includes new tailor
cutting trimmings, small bits of fabrics, and defective scrapped fabric pieces. The old waste or rags
include scrapped fishnets, fishing ropes and twines, pulley cables, old and unserviceable garments
and other made-ups.
Every new bit or cut piece of fabric is not a rag. There are some yardsticks for the fabric piece to
qualify as rag. For example, a fabric rag whether new or old, should not be more than 45 cm in
length irrespective of width of the fabric. It should however, be ensured that such consignment
should not be of even size, pattern or design. New cuttings are used as stock for garnetting or for
making smaller trimmings and embellishments.
Used Rags vis-a-vis Worn Clothings
Old and used rags are distinguished from worn clothing as they are worn out beyond repair. They
cannot be used as garments again. They are normally garnetted to get back rough and coarse
short fibres which are spun into shoddy yarn. Shoddy yarn is used for making low-end rugs.
There is always a matter of subjectivity in classifying used clothes or garments as worn clothing
of the previous heading or as rags of this heading. There cannot be any specific guidelines to
determine when the garment becomes unserviceable. In order to avoid this confusion, many
countries insist for mutilation of rags into smaller pieces. Rags, in any case, have to undergo
garnetting. Garnetting is nothing but an extreme form of mutilation. In garnetting, the rags are
torn repeatedly to get back spinnable fibres or very small pieces of fabrics. Mutilation of rags is
done by way of cutting the garments in criss-cross fashion along the length of garment but not
along seams. The number of cuts is usually three or more.
Rags are packed into bales after proper fumigation. Old rags may be infected with bacteria and
other germs. Therefore, the trading countries insist on fumigation before admitting such cargo
into their countries. Sorted rags are costlier as they may contain only one type of clothing. They
may be sorted with particular criteria, such as similar composition.
Woollen rags are premium rags because the recycled or reclaimed wool is almost as good as
new wool or virgin wool. It is not easy to distinguish between fabrics made from recycled wool
and from new wool. In order to protect customer's confidence, the Woolmark insists every wool
product to incorporate symbols of new wool and recycled wool in the labels (see Fig. 4.4).
Suggested References for Further Reading
A. Encyclopedias and Dictionaries
1. Judith Jerde, Encyclopedia of Textiles (Facts on File, Info-base Holding Company, 1992.
2. William S. Murphy, Encyclopedia of Textile Technology, (Abhishek Publications, Chandigarh,
India).
3. George E. Linton, The Modern Textile Dictionary (Duell, Sloan and Pearce, New York, 1957).
4. William C. Segal, AF Encyclopedia of Textiles (Prentice Hall, Englewood Cliffs, NJ, 1971).
5. Isabel B. Wingate (ed.), Fairchild's Dictionary of Textiles, (Fairchild Publications, New York,
1974).
6. Textile Institute, Textile Terms & Definitions Committee, Textile Terms & Definitions, 10th
edn Prof. J.E Mclntyre P. N. Paniels (eds), (The Textile Institute, Manchester).
7. J.J. Press (ed), Man-made Textiles Encyclopedia (Textile Book Publishers, Inter-science
Publishers, Inc., New York).
8. Sophia Caulfield and B.C. Saward, The Dictionary of Needle Work (Blacketon Hall Ltd,
England, 1989).
9. H.K. Rouette, Encyclopedia of Textile Finishing (Springer, 2001).

10. Charlotte Mankey Calasibetta, Phyllis Tortora, The Fairchild Dictionary of Fashion, 3rd edn,
Bina Abling, (Om Books International, New Delhi, India).
11. Webster Comprehensive Dictionary, International Edition, Vol. 2, (Ferguson Publishing
Company, Chicago).
12. Black s Law Dictionary.
B. Books
1. Dr. J. Sridharan, Classification and Valuation in Customs and Central Excise Laws (BDP Co.
Pvt Ltd, New Delhi, India).
2. Carl A. Nelson, Import/Export: How to Get Started in International Trade, 3rd edn (McGraw
Hill, USA).
3. Edwin A.Vermulst et al., Rules of Origin in International Trade (University of Michigan Press,
1994).
4. Peter van den Bossche, The Law and Policy of WTO: Text, Case and Materials (Cambridge
University Press).
5. Phyllis G. Tortora and Billie J. Collier, Understanding Textiles 5th edn. (Merill, an imprint of
Prentice Hall, Ohio).
6. Isabel B. Wingate and June F. Mohler, Textile Fabrics and their Selection (Prentice -Hall,
USA).
7. Central Silk Board, SERI Business Manual, Vol. I & II , (Bangalore, India, 2005).
8. T. D. Koshy, Silk Production and Export Management (A. P. H. Publishing Corporation, New
Delhi, 2001).
9. Philippa Scott, The Book of Silk (Thames and Hudson Ltd., London, 1993).
10. Corbman P. Bernard, 6th edn (McGraw-Hill International Editions, Home Economics Series,
Singapore).
11. Yong-woo Lee, Silk Reeling and Testing Manual National Sericulture and Entomology
Institute Seoul Republic of Korea, FAO Agricultural Services Bulletin No. 136.
12. Spibey H. (ed.), The British Wool Manual (Columbia Press, 1969).
13. W.R., Moncrieff, Wool Shrinkage and Its Prevention (The National Trade Press Ltd, 1953).
14. Fiber Science and Technology (translated from Japanese, Nakamura), (Mohan Primlani for
Oxford & IBH Publishing Co. Pvt Ltd, New Delhi, India).
15. Z. Grosicki, Watson's Textile Design and Colour: Elementary Weaves and Figured Fabrics,
7th edn (1975).
16. R.R. Atikson, Jute Fibre to Yarn (temple Press Books, London).
17. T.C. Ranjan, Handbook on Jute, Vol. II, 2nd edn (Oxford & IBH Publishing Company, New
Delhi).
18. Mark, Atlas and Cernia, Man-made Fiber Technology, Vol. I, II & III (Interscience
Publishers, A division of John Wiley & Sons, New York, London & Sydney, 1967).
19. Connie Amaden Crawford, A guide to Fashion Sewing 2nd ed. (Fairchild Publications).
20. G.Cook, Handbook of Textile Fibres: Vol. II, Man-made Fibres, 5th edn, (Merrow Publishing
Co., Durham, England, 1984).
21. Hearle, J.W.S. Hollick, L. Wilson, D.K. (eds). Yarn Texturing Technology (Wood-head
Publishing, © 2001)
22. Fabrics by Ann Ladbury, (Sidgwick & Jackson, London, 1985).
23. Christopher Fan', Matthew Bourne and Fiona Leslie, Contemporary Rugs Art and Design
(Merrell Publishers Limited, London, 2002).
24. P.A. Khatwani and S.S. Yardi (eds), Technical Textiles, (Nodal Centre for Upgra-dation of
Technical Education, Indian Institute of Technology, India).
25. Classification of Woven and Knitted Garments, (Ministry of Commerce, Govt of India).
C. Research Papers and Articles, Journals and Catalogues
1. Edwin A. Vermulst EC Customs Classification Rules: Does Ice-cream Melt?
(www.wg-law.com).
2. What Every Member of Trade Community Should Know About: Tariff Classification (US
Customs and Border Protection, Department of Homeland Security, USA, May, 2004).
3. What Every Member of Trade Community Should Know About: Fiber Trade Names and
Generic Terms (US Customs and Border Protection, Department of Homeland Security, USA).
4. Amendments to Harmonised System Nomenclature (effective from January 1, 2007).
5. Beyond timber: social, economic and cultural dimensions of non-wood forest products in
Asia and the Pacific a book by FAO edited by Patrick B. Durst &
Suggested References For Further Reading
Ann Bishop; Chapter - International trade in non-wood forest products in the Asia-Pacific
region, Mohammad Iqbal Sial Deputy Conservator of Forests North West Frontier Province,
Pakistan
6. Zhejiang Silk Catalogue (China National Silk I/E Corp Hangchou, China).
7. United States Customs Treasury Service Circular (March 16, 1987).
8. Reference - harvesting of animal fibres by O J Petrie Wool Testing Authority Wellington,
New Zealand.
9. What Every Member of Trade Community Should Know About: Raw Cotton: Tariff
Classification and Import Quotas (US Customs and Border Protection, Department of
Homeland Security, USA, May, 2005).

10. Gita N. Ramaswamy and Catherine R. Boyd Kenafas a Textile Fiber: Processing, Fiber
Quality, and Product Development
11. James S. Han, Properties of Nonwoodfibers Paper presented at 1998 North American
Nonwood Symposium held at Atlanta.
12. Customs Bulletin and Decisions, Vol. 39, No. 36, august 31, 2005 (Bureau of Customs and
Border Protection, USA).
13. Customs Bulletin and Decisions, Vol. 39, No. 29, July 13, 2005 (Bureau of Customs and
Border Protection, USA).
14. What Every Member of Trade Community Should Know About: Fibers and Yarns:
Construction and Classification under the HTSUS (US Customs and Border Protection,
Department of Homeland Security, USA, April, 2005).
15. What Every Member of Trade Community Should Know About: Wadding, Gauze Bandages
and Similar Articles (US Customs and Border Protection, Department of Homeland Security,
USA, January, 2004).
16. What Every Member of Trade Community Should Know About: Ribbons and Trimmings
under the HTSUS (US Customs and Border Protection, Department, of Homeland Security, USA,
Apparel, 2005).
17. Lace Classification System, Rosemary Shepherd 2003 (Powerhouse Museum, Sydney,
Australia).
18. What Every Member of Trade Community Should Know About: Classification of Children s
Apparel (US Customs and Border Protection, Department of Homeland Security, USA, May,
2005).
19. What Every Member of Trade Community Should Know About: Apparel Terminology under
the HTSUS (US Customs and Border Protection, Department of Homeland, Security USA, May,
2005).
20. Tariff Classification Service, HM Customs and Excise, Business Services and Taxes, Tariff
Classification Guidance for Textiles, Chapters 61-62 (Textile Apparel, Version December,
2005).
21. Tariff Classification Service, HM Customs and Excise, Business Services and Taxes, Tariff
Classification Guidance for Textiles, Chapters 61-62 (Textile Apparel, Version November,
2004).
22. What Every Member of Trade Community Should Know About: Knit to Shape Apparel
Products (US Customs and Border Protection, Department of Homeland Security, USA, January,
1999).
23. What Every Member of Trade Community Should Know About: NAFTA (the North American
Free trade Agreement) for Textiles and Textile Articles (US Customs and Border Protection,
Department of Homeland Security, USA, May, 2005).
457
D. Important websites
1. www.cbp.gov (US Customs website)
2. www.wcoomd.org/ie/En/en.html
3. www.uktrade.info.com
4. www.rulings.customs.gov
5. www.germany.info/relaunch/info/consular_services/customs/textile.html
6. www.justia.us
7. www.knitting.umist.ac.uk/Lectures knitting/
8. www.wormspit.com
9. www.aurora.com
10. www. fao.org. (Chapter 8, Harvesting of Textile Animal Fibres)
11. www. iwto.com (Glossary of terms)
12. www.enchantedlearning.com
13. www.woolinnovations.com.au
14. www. woolindustries.com
15. www.alibaba.com
16. www.ansi.okstate.edu/breeds/sheep/southafricanmerino/
17. www.ansi.okstate.edu/ breeds/goats/cashmere/ John Harris, Mitchell, NE.
18. (en.wikipedia.org/ wiki/Alpaca)
19. www.animalhair.com/.../ horse-tail-hair-2.htm
20. www.unravel.spiraleyecreations.com/weblog_archives/000167.html
21. (www.mwi.co.nz/sheep_wool/Glossary.html
22. www.margaret-peel.com.au/ oddsends.htm
23. www.utexas.edu/.../ nfic/gallery/woolscoO 17.html
24. www.awta.com.au/Publications/Marketing/Raw_Wool_Services/Testing the Clip.htm
25. www.ext.colostate.edu/pubs/livestk/01401.html
26. www.textilelinks.com/author/rb/971021 .html
27. www.margaret-peel.com.au/ worsted-woolen.htm
28. www.knovel.com/knovel2/Toc.jsp?BookID=821
29. www.laine.com.au/ home2/tech/worsted.htm
30. www.swicofil.com
31. www. Geocities.com/vijayakumar777/cottonl.html
32. www.amefird.com/thread science
33. www.fibre2fashion.com/gloassary
34. www.courses.che.umn.edu/texana2213/basket.html
35. www.heritageshoppe.com/essays/fabric.html
36. www.todoes.com/scstore/Fabric-Danford.html
37. www.astronomy.swin.edu.au/cloth/index3.html
38. www.life.umd.edu/classroom/bscil24/lec27.html
39. www.longfordroots.com/history.html
40. www.jute-industry.com
41. www.acsalaska.net/~warmgun/ewey6.html
42. www.advanced-group.com
43. www.lin.asso.fr/CTLN/gb/gamme.htm
44. www.bangladeshgov.org/ bjri/
45. www.jutecomm.com/jute.htm
46. en.wikipedia.org/wiki/Agave
47. www.sisal.ws/index.html
48. www.coir-india.com
49. www.wigglesworthfibres.com/products/abaca/abacagrading.html
50. www.bar.gov.ph/fiber/ HEADINGS_2_18.htm
51. www.hempbasics.com/ twine/hemptwine2.htm
52. www.da.gov.ph
53. www.fibrenet.org
54. www.fibersource.com/ f-tutor/polyester-form.htm
55. www.resil com
56. www.pwc.com
57. www.rhodia.acetow.com
58. www.celeneacetate.com
59. www.whitemoreandthwaytes.co.uk/.../ waddings.html
60. www.resil.com/dictionary/n.htm
61. reference.allrefer.com/encyclopedia/F/felt.html
62. www.edana.org
63. www.longma-cn.com/product/yarns/chenille/introductions.htm
64. www.longmatextile.com
65. www.nkpaper.com
66. www.enyarns.com/product/product.html
67. www.1001orientalrugs.com
68. www.turkishandklims.com
69. www.jozan.net
70. www.marlamallett.com
71. www.hanaleibaydesigns.com
72. www2.bremen.de/info/Nepal
73. www.turkotek.com
74. www.grutman.com
75. www.coir-india.com
76. www.carpetbuyershandbook.com
77. www.floorbiz.com
78. www.factmonster.com/ce6/society/A0861903.html
79. www.fabrics.net/cotton.asp
80. www.olivewimple.com/macrame.jpg
81. www.warehousefabricsinc.com
82. www.makemefabrics.com/ loopfringe_trim.html
83. www.encyclopedia.com/html/c 1/corduroy.asp
84. www.dichroicpatterns.com/cheesecloth.html
85. www.dazian.com/cgi-bin/page.pl7action-show
86. www.iijnet.or.jp/english/variety/knotted.htm
87. www.marlamallett.com
88. www.mperkins.co.ulc/Tassels
89. www.domesticfabrics.com
90. www.courses.che.umn.edu
91. www.apparelsearch.com/Dennitions/Fabric/crochet_definition.htm
92. www.gofar.co.kr/,
93. courses.che.umn.edu/00dha2213-lf/images/trcotb.gif
94. www.liba.de/raschel/rac_l 5_allg.htm#Products
95. www.gofar.co.kr/ eng/info/info_08.php
96. www.fauxpawfurs.com
97. www.thomasregister.com/ olc/28485159/overview.htm
98. www.joris.com.hk/products.html#
99. www.lasteks.com.tr/ product.asp
100. lace.lacefairy.com/ ID/IrishCrochet.html
101. www.webbingandtrimming.com/curtain.php
102. www.jongstit.com/warp.php
103. www.liba.de/raschel/rac_l5_allg.htm#Products
104. www.answers.com
INDEX
A apron(s) 75, 407^108, 427, 443
aba(abaya) 383-384, 414 Arachne stitch-bonding 338 Aramina
abaca (abaka) 17, 136, 139, 141, 144, 152 139
Abelmoschus L. 136 aramid(s) 18, 30, 155, 157, 163, 173,
Abroma augusta 134, 139 195 Arbabeva technique 338
Abutilon avicennae 139 Argentian 284 arghan 144 argyle
acetate (rayon) 167 gimp 292 Armenian lace 285
-diacetate 167 artificial 3, 16, 222, 234, 255, 274,
-triacetate 18, 167, 187, 191, 197,204 Adam's 339, 341-342, 413, 415-416,
needle 144 agava 17 agaves 143 Agave 143,236 432-433, 451
-Americana 143, 144 - flowers 222, 234, 416, 433, 451
-cantala 144 - fur 3, 16, 274, 339, 341-342,
- decipiens 143 413,415,
-foetida 135, 144 432
- fourcroydes 144 - cricket pitch 255
-tequilana 135, 144 Aubussons 254, 288-289
-funkiana 135, 144 Axminster 245, 256-258
-lechugilla 135, 144 awnings 165, 447-449, 452
- rigida van slsalana 143 acrylic 12, 18, 36, 40, 50, 82-83, 155,
agglomerated 219, 225, 232, 309-310 164, 169, 173, 194-196,
Alb 409 198-202,204-206,208-211, 216, 232,
Alfa 142, 144 261, 313-314, 339, 422
Alginate(fibres) 18, 155 asbestos fibres 3
allover287 Aubussons 254, 288-289
American aloe 143 B
American cotton 94-96 babies' nappies 222
American run (wool) 81 baby 75, 103, 124, 352, 399, 418
amylaceous 112, 151,310,313 backcloth 277
Ananas comocus (Linn) Merr 142 - studio backcloth 310
alpaca 18,68,75,83 badge(s) 293-295, 300, 330,
Anaphe 43, 48 344-345, 348-349,
animal hair 21, 24, 68-69, 74, 76-78, 82-85, 87, 92, 354,416,432,451 bags 19, 92, 142,
188, 201, 206-207, 216-217, 223, 237, 246, 251, 146, 151, 196, 229, 241, 290,
260, 270, 344, 348, 370-371, 381, 397, 410, 412, 329, 374, 400, 446, 447, 449-452
421-422, A2A-A2S, 428, 431,440 baize 90
angora 18, 68, 74-75 baler twine 236-237 bamboo fibres
- Goat 68, 74 146, 197 bands 164, 350, 404, 408,
- rabbit 68, 74-75 417, 428, 431
anorak(s) 361, 363, 365-368, 370, 400-401, -Bazu415
420-421 Antheraea 43, 48 - wrist band 295
-yarnamai 43 -head295, 416, 451
- mulitt 48 -elbow 350,417
- assama 48 antimacassars 446 applique work 269, -knee 415, 417
283, 300 bandages 3, 85, 92, 111, 127, 150,
185, 192, 210, 219, 230, 277, 282,
293, 325, 344-345, 348-349, 430
Bandala 141
bandoliers 415, 432
banners 450
Barong Tagalog 142
bathrobes 373, 389, 392, 426
batiste 112 124-127, 129, 133-134, 141-142, 145,
batt 224-225, 330, 337 147-150, 170-172, 184, 187, 196, 208,
beading 287 211-212, 214-215, 217, 221-222, 229, 237,
bear grass 144 274-275, 291, 296, 313, 345-346, 348, 447
beaver 68, 76 blinds 293, 443-444, 447-448
Beauvais 288-289 - Austrian blind 444
bedding 17, 158, 223, 303, 438, 442, - Roman blind 444
448-449 - Roller blind 444
Bedford cord 117,323 - Venetian blind 293 Blood system (wool) 72
Bedfordshire 285 blouse 352-353, 375-376, 384, 387,
Belgian carpets 260 402-403,
belt(s) 156, 158, 169, 232, 286, 293, 296, 419,434-435 blousons 368-369, 401 bobbin
310, 98, 159-160, 197-198,283,285-287 bobbin
315, 321, 326, 327, 350, 41.5-417, 430, lace 285-287 bobbinet 280
432-^33,437,449-^50 Boehmeria nivea bast 144
- conveyor belts 232, 293, 296, 310, Boehmeria-tenacissima bast 144 Bolducs 290,
326-327 -corset belts 430 293
- hygienic belts 430 Bolting cloth 278, 282, 311, 327-328, 348
- safety seat belts 327 Bombyx moH, textor 42 bonded fabrics 7, 28,
- surgical belts 350, 417 321, 338 bonding 8, 29, 34, 158, 172, 196,
- suspender belts 430 219-222,
- transmission belts 321, 326 224-225, 227-228, 230, 302, 312-313, 322,
belting 112, 293, 296, 310-311, 321, 330, 336-338
326-327 - chemical 228
- endless woven belting 310 - mechanical 224, 228, 338
- solid woven belting 311 Bemberg silk 167 - thermal 29, 34, 172, 196,228,312 bonnets
Berandine 144 Beraudine peat 144 400, 427
bias binding 269, 291 book 13-14, 17,44, 80, 100, 104, 110, 112,
bib 352, 370-371, 378-379, 380-381, 408, 125, 148, 167, 196, 202, 211-212, 226, 283,
419, 353, 357,422,437
423-424 Billards cloth 69, 85, 89-90 Bimli bookbinding cloth 313
139 book silk 44
Binder twine 141, 143 Binding 15, 165, 226, boucle fabrics 275
237, 269, 277, 291-292, bows 149,395,416,432
311,313-314 boxer(s) 389
- glace binding 292 bra(s) 428
- simili binding 292 - strapless bra 428
- stay binding 292 Bikini 405^106 bivoltine brace(s) 82, 350-351, 378, 386, 416, 418,
43 blanket sleeper 401 428,
blankets 26, 80-81, 103, 224-225, 292, 321, 430 braids 238-239, 265, 268, 293, 295-297,
342,439,440-441 303,
- gun blanket 365 -blanket sleeper 401 305,311 brassieres 350,416, 427-4-28, 430
- rubberised blankets 440 breaking 132, 157-158, 166-167,201
- electric blankets 440 breeches 351-352, 370-371,
- play blankets 440 375,379-381,405,
- shaped blankets 441 418-419,423-424 bridles 243 briefs 358, 373,
- solar blankets 440 389-390, 392, 394, 426
blazer(s) 80, 361, 370-371, 376, 380-381, - racing briefs 380
383, Broadcloth 87, 117
423-424 bleached(iug) 4, 12-13, 24, 31-32, brocade 61-62, 65, 122-123
36-37, 51, brocatelle 123
55, 58, 76-77, 94, 102, 107-110, 117, 120, Broche fabrics 300
Index
Bromeliaceae family 144 Binche 285 carmelite 90
Branscombe point 286 broom fibres 139 Caroa 144
- Spanish broom 139 carpet(s) 2, 42, 66, 71, 76, 81, 92,
- common broom 139 Brussels duchesse 286 151, 162, 167-168, 225, 230,
Brussels needle lace 286 buckram 244-246, 249-267, 275-276, 292,
112,313-314,391,444,451 bun huggers 380 305, 318, 321, 327, 338, 341,
bunting 90, 450 Buri 142 burqa4l4-415 bustier 429 439,441
- strapless bustier 429 - carpet tiles 244, 264-265
c - non-woven carpets 263
cable(s) 20, 23, 66, 148, 219, 236, 238-239, - flocked carpets 251, 265-266
242, 296, 326, 453 cabled yarn 24-25, 54-55, 99, - knit carpets 265 carpeting 224, 245,
101, 105, 254, 260, 338 Cashmere (Kashmir)
156-157, 167,200-201,206 Cadillio 139 Caesarwood 18 cassock 409
139 calendared 281 Calico 113 cambric 112-113 casts 45
camel 18,68,75,83 Canamo 135 casting net 242
cannabis sativaL. 134-135, 136 Cantala 144 Canvas catgut 52, 169,232,296
115-116, 120, 142, 150-151, 156, 182, - imitations 52, 55-56, 232, 296
245,289-290,310,313-314,321,324-325, - silk 52
447-451 - natural 169 -synthetic 169
- painted canvas 310,314,321,324 catsuit 407-408 Cattail plant fibre 144
- primed canvas 314 Ceiba pentandra 142 Century plant
- unprimed canvas 314 143 chador (chadar) 414
cape(s) 361, 364-365, 370, 400, 420,421^122 Chambray37, 113 Chantilly 285
capris 386 Chanvre 135 Charka 44 Chasuble 409
Capucins 365 Cheongsam 425 Cheesecloth 111,
Carapicho 139 281, 282 Cheviot cloth 88 China grass
carbon fibres 3, 17, 156 17, 141, 144
carbonization 71 - China grass bast 144
car coat(s) 363, 364 Ching ma 139
card clothing 225, 311, 321, 327 Chinos 120
carded 12-13, 50, 52, 69-71, 74, 77-81, 83-89, Chintz 113-114
94, 97-98, 102, 114, 120, 124, 142, 194- choli 383, 434-435
196, 198-200, 205, 221-222,224, 227, 330, CKD3-4
340 Clappertoniaficifolia 139
-sliver 52, 78, 98, 199,340 Cloak(s) 361, 364-366, 370, 420-422
-web 78-79, 199,227, 330 cardigans 361, 377, - mantle cloak 365
387-389, 397-398 carding 49-50, 54, 77-78, 98, 106, - cardinal cloak 365
134, 159, - scarlet cloak 365
198-199, 200, 202-203, 227 Cloth 16-17, 278, 282, 311, 327-328,
348, 443
- Bolting cloth 278, 282, 311,
327-328, 348
- dish cloth 443
- filter cloth 282, 348
- floor cloth 443
- straining cloth 16-17,311,327-328
Clothing 66, 350, 417, 437, 439,
452^153
- Worn 66, 350,417, 437, 439,
452-453
- vintage 452
clove hitch 248 - worsted count 22, 81,91
Cluny (lace) 285 counterpanes 441
Coan 43 course 1,211,311,331
Coat(s) 90-91, 187,319,350-351,361-366, coverall 402^103, 408
370, 373, 380, 386, 392-393, 397-400, 406, cover-spun 29, 104
416-418,420-422,426 cow hair 76
-suit 351, 371-372, 375,417 crash 115
- Duffel 362 -Trench 91, 363 cravats 350, 387, 415, 417, 431-432
- Jodhpun373 creeper 402
- matinee 400 crepe 41, 51, 57, 59-62, 64-65, 187
coconut (coir) fibre 17, 131, 140, cretonne 114
144,251,254 cocoons 4, 24, 42-44, 46, 48-49, crinoline 112,393-394
53-55, 154 cocuiza mansa 136 cotr 17,21, 131, crocheted 426, 441^143, 445
140-141, 143, 147-148,223, - lace 283, 286, 330, 437
254-255, 260, 448 collar(s) 191, 229, 288, 314, - tape 344 Crotalaria juncea L. 136
355, 371-372, 387, Crotalariasp. 136
397,416,432-433 collarettes 416, 432 combing cuprammonium (cupro) 18, 66-67, 153,
49-50, 52, 54, 66, 73, 80, 97-98, 137, 167,
145, 159, 198-200, 202-203, 205 cone 100, 188, 197 Curana 144 cushion cover 4
147, 205 cop 11,24, 168 Cope 3, 9, 10, 16, cut-offs 379
23-25, 69, 120, 125, 127, Cut system (wool) 22, 81 Cytisus scopartius
156, 171, 173, 185, 187,204,210,241,291, 139
303, 305, 316, 319, 321, 326, 327, 358, 375, D
404, 409, 436-437, 452 Corchonis capsularis Dah 139
135, 138 Corchorus olitorius 138 Cord(s) 66, Dalmatic 409
90, 117, 141, 156, 158, 233-234, Damask 65
238-239, 241, 243, 282, 295-297, 300, 311, Decitex 21-25, 51-52, 55, 66, 100-102,
315,343,366,395,450 104-106, 157-158, 162, 166, 168-170,
- fancy cords 239 193,
- gimped cords 296-297 237,410-411 Decortication 137 Denier
cordage 20-21, 23, 76, 137, 139, 141, 143, 22-23, 25, 44, 46, 54, 158, 161-162,
148, 166, 171, 175, 177, 180, 184, 191,
219, 236-237, 239-243, 269,280,296, 325, 194-196,
347, 453 corduroy 1, 11, 38, 111, 129, 187, 201,203,215 Denim 2, 11,37,97, 108-109,
263, 269-270, 120-121, 128,
272, 323 core spun 66, 164, 205, 308 148,215
corkscrews 45—46 - Imitation denim 121
corsets 112,350,416,427-428,430 Corselettes Depressed warps 249
428, 430 Corypha elata (Roxb) 142 costume(s) Devil's cotton 134, 139
89, 111, 345, 358,407, 436 cotton boll 17,94, diapers 124, 229
154 cotton linters 16, 18, 95-98, 155, 222 dicotyledonous 131
count 22-23, 53-54, 81,91,100, 104, 106, 112, dimity 116
147-148, 183, 201, 203, 205, 212-213 dipped 30, 36-37, 121, 125, 225, 230, 232,
- cotton count 22-23, 53-54, 100, 106, 112, 306,
148,183,201,203,205,212-213 -jute count 147 313,315,320,326 Dobby fabrics 123 doilies
- linen count 22 142, 442 double cloth 122,271 doup 268,
-metric count22-23, 53-54, 104, 148 277 drape 56, 64, 86, 112, 145, 149,
- woollen count 22 188,211,224,
274,313 draw texturising 160 drawing 10,
50, 54, 98, 106, 159-160, 162,
Index
198-199,202-203,258 dreadnought 90 dress(es)
113, 116, 167,211,347,358,377, - drawn thread work embroidery 299
380-381, 383, 392-393, 395, 424, 426, 434 - darned embroidery 300
- morning dress 351, 373, 418 -evening dress 351, ends 27, 32, 34, 44-46, 54, 57, 69,
373, 418 185, 200, 208-209, 243, 248,
- divided dress 402 254-255, 257, 271-272, 287, 294,
- fancy dress 358, 435 296-298, 318, 335-336, 366, 372,
dressing gowns 296, 373, 383, 389, 392, 426 415,431,434,450
drill 120 engineered fabrics 226
dromedary 68 ensemble(s) 31, 353, 357, 370-371,
drugget(s) 90, 244 373-376, 380-381,391, 395,419,
Druid's cloth 116 423-424 -ski ensemble 353,419
dry-laid 227 epaulettes 297, 363, 432
DTY166 epingle 270
duchesse 285-286 Eri 43-44, 48
duck (fabric) 116 Escobilla 139
-army duck 116 Esparto grass 142
-belt duck 116 Eve's thread 144
-biscuit duck 116 extruded 30, 37, 132, 153-156,
-boot duck 116 158-159, 161, 168-169, 184,
-flat duck 116 197-198,227
- harvester duck 116 -hose duck 116 -number duck F
116 -ounce duck 116 Fagara 43
- sail duck 116 fake dye 124
- tyre duck 116 fallals 416, 432
Duffel 90, 362 fastener 292, 352-353, 376, 404, 419
dungrees 401 - slide fastener 352-353, 376, 419
dupion (i) 42,44-47 FDY 159-161, 166
durries 97, 244-245, 252, 254 felt(s)76, 81,85, 91-92, 141,
dust (textile) 4, 33, 50, 66, 71, 74, 77, 97-98, 194, 156,223-224, 226-227, 230, 305,
196, 220-221, 223-224, 273, 309-310, 320, 311-312,315, 327, 330, 336,338
322-325, 356, 364, 379, 408, 450 dusters 26, 97, - embroidered 225 -needleloom 219,
225, 227, 229, 443, 449 dye(ed) (ing) 36-37,40, 82, 223,230
121 124-125, 137, 172,306 - stitch-bonded 224-225, 336, 338
- dope dyeing 36-37, 162 -fibre dyeing 36, 82, 172 - tufted 225
- piece dyeing 36-37, 172 -solid dyeing 121 festive article 358, 435
-top dyed 36 fibre(s) 106, 131, 142-143, 154-155,
-yarn dyed/dyeing40, 58, 110, 117, 121, 125-127, 162, 193,
182, 191, 212, 215-216 195 fibrillating process 169 filament
E 157-165, 167, 194, 204 filling 34, 76,
Egyptian cotton 94-95, 100, 195 eiderdowns 438 90, 111, 114-116, 178, 272, 277,
emblem(s) 292, 300,416, 432 embroidery 268 279,283,289,300,337 Filson's tin
- without visible ground 33-34, 298, 301, cloth 324 fineplain 114 fish landing
336 nets 242 fishing net(s) 19, 56, 142,
- cutwork embroidery 299 165, 239-242 flags 450 Flanders
288-289 flannel(s) 81, 85, 341,346
Flannelette 124 flashes 416, 432 flax
17, 21, 36, 39, 50,94, 115, 131-134,
136-141, 143-146, 148-152, 154,
204, 237,
318,442,447
- dressed flax 133
-Indian flax 134, 139
- New Zealand flax 134, 143
- scutched flax 132-133, 145 - scholastic garments 410
Flemish (tapestry) 289 - women's or girls' garments 353, 358, 370,
float 118, 120, 122-123, 268, 272 420, 427
flock(ed) 322-324, 332, 356, 406 - Unisex garments 353, 356, 420
-flock fabrics 273, 356 Gamett(ed) (ing) 3 1, 42, 49, 69, 77-78, 97,
- flocked pile 273 134,
floss 16,49, 156, 170 139, 156, 197,452 Garters 350,
flounces 395, 416, 424, 432 416,428-430 gassing 100 gathers 395
flouncing 287 gauze 3, 40, 63-64, 92, 111, 122, 127, 151,
forming fabrics 328 187,
FOY 160 219, 229, 235, 243, 268-269, 277-279, 282,
frieze 90 305,308,313,347-348 Gelim 252
frills 63, 287, 343-344, 386, 416, 432 fringe georgette 41, 57, 64-65 Ghagra 383-385
26, 252, 295-296, 431 Gigantea vent 136 Giantean weber 136
- Boulle fringe 296 gilling 78-80 gimped 19-20, 22, 66, 84, 107,
- Bullion fringe 296 164, 232-234,
- Cut moss fringe 296 236-237, 239, 292, 296-297 Gingham 114
- Moss fringe 296 ginning 94-95 Giza cotton 95 glass fibres 3,
- Fine cut fringe 296 17, 156 glazed 21, 100,232,237 gloves 333,
- Glass bead fringe 296 343, 363, 367, 400, 407, 412-413,
- Loop fringe 296 427, 432, 435, 443
- Netted tassel fringe 296 - Babies' gloves 400
- Rat tail fringe 296 - Friction gloves 413, 432
- Tassel fringe 296 - friction gloves Loofah 413, 432 goat(s)
- Ceramic fringe 296 fibre 68
- Wood mold fringe 296 - angora goats 18, 68, 74
- Cotton ball fringe 296 - common goats 68
- Pom fringe 296 frogs 297, 425, 432 fugitive - Kashmir goats 90
dye(s) 36 Furcraea gigantea 136, 142-144 - Tibetan goats 68 Gobelins 288-290 golden
Furnishing 127, 236, 243, 269, 274, 290, fibre 138
296-297, 303, 330, 437-439, 444-446 Fusible gowns, dressing gowns 383
lining 129, 191-192,230,308,314,317 grasscloth 141
G greatcoat 362
gaiters 17,412,451 grege 44
gabardine 82, 85-86, 90, 120, 421 gridles 427, 429-430
galons 287 - panty gridles 429
galloon 287, 295, 345 -Guaxima 139
Gambo 136, 139 grosgrain 292 gusset 366
Gararra 385-386 H
Garment(s) 427 hackling 133, 137 hair nets 242 halters 243
- babies' garments 352-353, 358, 399-400, hammocks 141, 241, 449 Hanbel 252
406,418-^19,427
- ecclesiastical garments 409
- clerical garments 408
- disposable garments 427
- liturgical garments 409
- men's or boys' garments 353, 356,
419-420,427
- professional garments 410
Index
hank 22, 53, 104
hand spun 52-53, 83 - Sunn hemp 136
handkerchiefs) 4, 33, 142, 146, 416, 419, - Syrian hemp 135 -Tampico hemp
430-431,434,437,443 Hanf135 135
harness 243, 450^51 head (of loop) 333 hemmed, -true hemp 21, 131, 134-139,
hemming 4, 26-27, 244, 290, 294, 147-148, 151,237 Henequen 144
396, 431, 433^34, 440, 451-452 hemp 17,21, Hennup 135
114-115, 129, 131, 134-140, Herringbone 41, 86,88,
[42-144, 147-148, 151,237,250,442,447 120,215,255 Hessian 146-147,
-Abutilon hemp 135 151,446 Hibiscus cannabinus 139
-Ambarihemp 136, 139 Hibiscus cannabinus L. 136 Hibiscus
- American hemp 135 -Australian hemp 135 sabdariffa 136 Hijab 384 Hodden 90
- Awasthe hemp 136 hollie point 284 Honiton 286
- Benares hemp 136 hopsacking 114-115 horsehair
- Bombay hemp 136 16-17, 19-20, 68-69, 76-77, 84, 92,
- Bowstring hemp 136, 143 -Brown hemp 136 233-234, 448 hosepiping 293, 296,
-Bulgarian hemp 135 326 hosiery 81-82, 164, 231, 335,
- Chinese hemp 135 358, 386,
- Coconada hemp 136 410-411 Huckaback 114
- Daveo hemp 136 human hair 16-17, 44, 68, 76, 311,
- Deccan hemp 139 -Haiti hemp 135, 143 -Hungarian 327-328 HWM rayon 167
hemp 135 I
- Ifehemp 136 ICS yarn 165
- Itarsi hemp 136 Idrija 286
- Jubblepore hemp 136 Ifehempistle 144
- Gambo hemp 136 -German hemp 135 -Illinios hemp Ingrain carpets 260
135 Imitation fur 274, 339,341
- Indian hemp 135, 136 impregnated (ion) 305
- Italian hemp 135 infant 399-400, 403, 450
- Kentucky hemp 135 infants' set 402
- Madias hemp 136 interlining
- Manchurian hemp 135 -Manila hemp 131, 136, 139, 191-192,221,229,377,445
143 Ixtle 144
- Marangel hemp 136 J
- Mauritius hemp 136, 142-143 jabots 387, 416, 432
- Mazatlan hemp 135 -Mexican hemp 135, 143 -Musk jacket (s) 164, 187, 191, 321-322,
hemp 136 -Natal hemp 136 357, 368-
- Pangane hemp 136 371, 376-377, 380-381, 383,
- Pilibhit black hemp 136 387-389, 398,
- Polish hemp 135 -Queensland hemp 136 421,423-425,449 Jacquard 40,
-Rosellehemp 136 61-62, 65-66, 122-123, 128,
- Russian hemp 135 -Seoniehemp 136 187-188, 217-218, 243, 256-257,
- Sisal hemp 143 288, 292,
- St. Helena hemp 136 294-295, 300, 333, 343, 433 Java
Cotton 142 Jersey(s) jersey knit 333,
339, 359, 397-398,
402-403, 359 Jilbab 384 Jomper 402
Jumper(s) 400 jumpsuit 402, 408
Jute 17, 94, 131, 134-135, 137-139, 141, 143, 330, 332, 344, 350, 395, 430, 450
146-147, 150-152, 237, 245-246, 250, 255, - bobbin lace 285-287
257, 260-261, 264, 318-319, 446 -China jute - button-holed laces 284
135, 139 -Congo jute 139 -Cuba jute 139 -Java - crochet lace 286, 330, 336, 338, 344
jute 139 - fillet lace 283
- Julburpur jute 139 - embroidered lace 283, 437
- Madagascar jute 139 - Halas(Hungarian lace) 285
- Siam jute 139 -White jute 138 - hand-made lace 287
K - knotted needle laces 284-285
kaftan 422 - machine-made lace 287
Kameez382 - needle woven laces 284-285
Kapok 17, 142 - pillow lace 285
Karamanie 251-252, 290 - shoe laces 243, 297 lacet (lace) 286
Karate Maguey 144 lampshades 446 lanyard 297
Kelem 251-252, 290 lap 198, 199,200,441
Kelt 90 lapel(s) 191, 351, 373, 408, 416, 418, 433
Kenaf139 lawncloth 112, 114
Kevlar 163 layette 400
Khaki 120, 424 leather 229, 316-317
Kidderminster 260 - artificial leather 316
Kilim(s) 245, 252, 254 - PVC synthetic leather 316
Kimino 142 - PUN synthetic leather 316
King-ma 139 - imitation leather 229, 316-317
Kiriki bak 136 leg(ofloop)330,333
Knapsacks 449 legging(s) 17, 378, 403, 412, 451
knitted terry 341 lehenga 385
knitting 304, 331-332, 334 leno 64, 66, 92, 111, 122, 151, 235,
- insertion knitting 334 268-269,
- warp knitting 304, 331-332 277-279, 328, 348 leotard 407 Le Puy 285
- weft knitting 331 life-belts 449^150 life-jackets 449^150
knot 223, 248-249, 251, 254, 280 Lille Buckinghamshire point 285 linen(s)
- asymmetrical knot 248-249 AA2-AA3
- Ghiordes knot 248 - bed linen 438^139, 441^142
- Jufti knot 249 - toilet linen 439, 441^143
- Persian knot 248-249, 254 - table linen 439, 441^142,445
- Persian double knot 249 - kitchen linen 439, 441^443
- Tibetan knot 249 -Turkish knot 248-249, 254 linsey-woolsey 90, 149
- Turkish double knot 249 lining(s) 92, 112, 129, 139, 192, 225,
- Senna(h) knot 248 229-230, 327, 416, 432, 444
- Single warp knot 249 - acetate lining 191, 421
- Spanish knot 249 - non-woven fusible 192, 229
- symmetrical knot 248 - woven fusible lining 129, 229 Linum
L usitatissimum 132
label(s) 293-295, 344-345, 348-349, 356, 416, linoleum 2, 132, 146, 245-246, 318-319,
432,451,454 lace(s) 241, 243, 269, 278, 321,
283-287, 297-300, 325 llama 18,68,76,83 loop pile 6, 23, 33,
103, 122, 251, 255, 259-262,
265,271-272,276,341-342 lounge wear
332, 357, 426 Lupi 141
Index
Luxeuil (lace) 286 monofilament 11, 16, 18, 30, 32,
Lycra 30, 128, 150, 164,215,231,343,345,411 155-156, 162,
M 165, 168-169, 185, 234, 241-242,
Macrame 286 281-282,
MalaRoxa 139 296,309,328,411 monk's habit 408
Mali sewing-knitting 337 mops 229, 451 mosquito nets 169,
Malimo technique 304, 337 243, 347 mourzouks 254 MOY161
Malipol technique 338 Mozzetta 409 Muffs 415, 432
Mali watt technique 338 -hand muffs 415
Malivlies technique 338 -ear muffs 415, 432 mufflers 338,
Maltese 285 350, 414, 417, 431, 437 Muga43,44,
mantle 325-326, 348-349, 365 48
Mantillas 288, 414, 431 mulberry 42-44, 46^18, 50, 53, 62
- Lace mantillas 287 multi-filament 22, 35, 155, 165, 168,
marl 31-32, 36 184, 197,
mat(s) 141, 255, 259-260,265-266, 287, 442 410 multivoltine 43 mungo 77
- bath mats 259 musa textiles nee 136, 144 muslin41,
- door mats 255, 260 113-114,243,281,347 musk rat 68,
- table mats 266, 287, 442 76 mutatis mutandis 11, 32,
matting 137, 143, 171, 219-220, 223, 244-245, 420-422, 424,428,
255, 260 mattresses 76, 141, 222, 303, 320, 438, 432 mutilation 453 Muumuu 425
447-449 N
- pneumatic 447^149 Nac81
- water 448 Nainsook 112
- magnetic 448^149 Mechlin 284-285 medallion Nar81
287-288 Melange 82 naked eye 7, 117, 129, 164, 182,
Melton 69, 85, 87-88, 223-224 Mercerising 184, 187,212,
(mercerisation) 32 Merino sheep 68 mesh scrims 29, 220, 231-232, 306, 308, 310, 313,
172, 282, 347 Mescal 135 Mesta 139 316, 318,
METAP knit-weaving 337 Metric count/Number 22-23, 321,353,359,363,406,419
53-54, 104, 148 micro-filament 162 micron system napkin(s) 132, 142, 222, 352, 400,
(wool) 72, 74 Milanaise 234, 239 Milanese 286, 418, 442
332-333 Mink Mitts 400, 407, 412-413, 427, 432, 443 - babies' napkins 352, 400, 418
- babies' mitts 400 mittens 400, 407, 412-413, 427, - liners 220
432, 443 narrow 4-5,30, 40, 66, 86, 142, 151,
- babies mittens 400 Mockado 90 Modacrylic 12, 18, 169, 184, 187, 212, 215, 268-269,
164, 194-196, 199,201, 275, 277, 287, 290-296, 298-299,
204,208-210,216,339 Modal 167 305, 310-311, 321, 337, 341-344,
Mohair 18, 74, 83, 86-87, 204, 207-208 Monk cloth 351, 354, 386, 393,409, 418
115 monocotyledonous 131 - braided 343
-knitted 341-344
-woven 4-5, 30, 40, 66, 86, 151, 184,
187, 212, 215, 269, 275, 290-296,
298-299, 310-311,341-344
needlework tapestry 269
needle-point tapestry 269 negligees
373, 383, 392, 395, 426 neps 98,
220-221,223 net(s) 17, 19, 55,
140-142, 165, 169, 232,
239-243, 278, 281, 332, 336,
347-348, 439 net fabrics 240-243,
269, 278-282, 284,
298-299, 336, 338, 347
netting(s) 240-242, 280-281, 347-348 398,417,428^129,448 pant(s) half pant 371,
- knotted nettings 240-242, 280-281, 347 373, 375, 379, 381, 391,
-knotless nettings 242, 281, 348 392,401,435 panty(ies) 343, 358, 373, 394,
Nettles 139 403, 405,
New England (wool) 81 410-411,428^130 pantyhose 386, 410-412
nightshirts, nightwear, night gowns 352, Papoula de Sao Francisco 139 Parkas 366,421
357-358, 373, 387, 389-391, 395, 426 Pashmina 90 P/D 216-217 Peat fibre 144
mqab384, 414 noil 49, 52-53, 56-58, 63-66, Pedal pusher 385 pelmet 444 pennants 450
74-76, 79, 97, Percale 114
198 Nomex 163, 196,315 non-woven 7, 26, petticoat(s) 373, 392-393, 426 Philadelphia
34, 57, 85, 89, 143, 171, 184, System (wool) 81 Phormium tenax 134, 144
192, 196, 200, 220, 223, 228-230, 263-264, pick 34, 220 pile 1, 6, 23, 33, 66, 103, 122,
276,302,305,417,419 nutria 68, 76 nylon 127, 236, 251,
158, 163, 196 255-257, 259-262, 264-265, 270-274, 276,
-nylon 4 163 290, 292, 302, 330, 337, 339, 341-342, 344
-nylon 6 158, 163, 196 - knitted pile 270, 272, 274, 302, 337-339,
-nylon 6-T 163 341,344 -tufted pile 261-262, 276 -longpile
-nylon 7 163 339-341, 361 -loop pile 6, 23,33, 103,
-nylon 9 163 122,251,255,
-nylon 11 163 259-262, 265, 271-272, 276, 341-342 -warp
-nylon 66 163, 196 pile 1,270-271,273 -weft pile 1,268,270-273
-nylon 610 163 - woven pile 1, 66, 103, 127, 236,
-nylon 612 163 256-257,
o 260-262, 264, 270-271, 273-274, 290, 292,
'Of yarns of different colours', 212 322, 330, 337, 339, 342, 344 pillow 9, 31,
organdy 65, 112 285, 438, 440-442, 449 Pima cotton 95
organza 64, 112 pineapple fibres 144 pina 17, 144
oriental rugs 251 -pina cloth 17
ornamental trimming(s) 233, 268-269, 295, - pina fibre 17
297, 303, 305 Osanburg 114-115, 443, 451 pinafore 400-402, 408
outerlining 191, 377 outerwear 332, 342, 390, piping 326, 351, 395, 418
394, 426 overall 351-353, 370-371, pirns 24
380-381,405, pita (Columbia) 143
418-419,423-24 pitafioja 144
- ski overall 352-353, 405, 419 piteria 136
- bibs and brace overalls 351, 370-371, plain weave 32, 35, 40, 58, 63-65, 87, 90,
380-381,418,423-424 overcoats 364-366 108-117, 122, 124, 127,211,214-215,269,
- dust overcoats 364 278, 281, 292, 328 plaiting 19, 231,237,266,
- lab overcoats 364 296 playsuit 402-403 plush 270-271, 341 ply
- chef overcoats 364 51, 82, 102, 104, 106, 112, 182,205, 146,
- shop overcoats 364 Oxford 37, 113,420 148
P - single ply 102
Palas 252
paka 139
Palungi 139
panels 164, 327,351, 371-372, 375-376,
381,
I
Index
-double ply 51,82, 104, 106, 112. 182,205 point de raw silk 4, 42-46, 48, 50, 51,73
France 284 polar fleece 341-342 polished 21, rayon 18, 25, 35, 40, 62, 66, 67, 90,
100,232,237 Polompon 139 Polyacrylonitrile 155 114, 117, 128-129, 140, 153, 155,
polyarnides 12-13,25,30, 153-154, 157-158, 156, 159-160, 166-167, 169,
163, 170-171, 173, 194-195, 199,201,260, 186-188, 190-191, 196-197, 204,
308,315,320 polyester(s) 12, 13, 25, 153, 155, 157, 216, 222-233, 292, 308, 315
158, 166, Redingote 365
170-171, 194-195, 199,308,315,320 polyethylene Real blending 190, 199, 203, 207
115, 151, 155,236-237,446 polyolefins 153 Reel 100
polynosic 18, 155, 167, 188, 196-197, 204 Regenerated 18, 132, 146, 155, 159,
polypropylene 18,25, 155, 156-159, 163, 168, 166, 197
171, 173, 194-196, 198,204,210,236,237, reinforcement 5, 112, 172, 229,
245, 261, 264-265,446, 449 polytetraflouroethylene 308-309, 316, 321,411-412
155, 165 polyurethane(s) (PU) 317 polyvinyl chloride reins 243
(P VC) 317 pool cloth 89 pompon(s) 295, 297, 433 Renaissance (lace) 286
poncho(s) 365, 370, 421-422 poplin 63, 117, 127 retting 132, 136, 141-142
popover 402 powder puffs 451 POY 158-163, 166, 178, rexin 112, 316
193 Princess (lace) 286 protein fibres 18, 76, 155, 197 Rhea 17, 141, 144
pullovers 351, 383-384, 397, 400, 418 Punga 139 - Rhea bast 144
punto in aria 284 punto a groppo 285 pyjama(s) ribbon(s) 17, 290-294, 297-298,
Churidar pyjama 31, 357, 373, 389, 327, 395, 427, 430
391-393,395,401,426 - typewriter ribbons 17, 292-293
Q rib weave HI, 116-117
quilt(ing) (ed) 4, 8, 28, 219, 221, 266, 302-303, 308, rippling 132
8, 28,221-222, 225, 302-304, 308, 318, 321, 336, robes 392, 400, 409-410, 443
354, 361, 363, 365, 367-369, 401,407,420,427,441 - christening robes 400
R - lounging robes 392 rolled edge 26,
rabats 432 451 romper(s) 400, 402,410
rags 50, 66, 77, 98, 137, 139, 198, 223, 437, rope 23, 36, 50-52, 132, 137, 139,
438-439, 452^154 raincoat(s) 363, 406, 421-422, 141, 148, 156, 193, 199, 236-243,
427, 432 ramie 17,36,39, 129, 131, 134, 137-139, 269, 280, 296, 347, 453
141-143, 145-146, 148, 150-152,442,447 rosette(s) 297, 354, 416, 432-433,
- green ramie bast 144 450
- white ramie bast 144 rotting 136,311
Raploch 90 roving(s) 11, 32, 98, 198-199, 234
Raschel warp knit 332, 347 Roxa 139
ruches 416,432^433
rucksacks 449,451
rug(s) 2, 76, 244-245,248-249, 251,
254-257, 259, 260-263, 265, 290,
439-441, 451, 453
- Caucasian rugs 248
- travelling rugs 439-441
- Turkish rugs
Rugmark 266-267 runner 256
Russian braid'286
s
sacks 19, 146, 439, 446^147,
450-452 saddlecloths 225 Saran 18,
165 Sari (saree) 433-435 sarong 424,
425
Satin 57, 59, 61-62, 64-65, 122-123,
191, 212, 292,321,332,442
sacks 19, 146,439,446^147,450^152 Sinew 43
sails 115,447^148 singeing 272
Salwar 382 Singlets 373, 392, 395-396, 410, 426
Sansevieria 136, 144 Siretz 135
Sansevieria sp. 136 Sisal 17, 131, 141, 143, 152, 236-237, 260
Saree (sari) 433-435 sized(ing) 98, 112, 281, 313-314, 327, 358,
sarong (repeated) 424-425 374
Sateen 122 SKD3-4
Sashes 415, 431-432 skeggings 403
Savonnerie 249 Skein 44, 47-48, 52-53
Saxony 87, 89, 148 Ski-jacket 367
scarf (scarves) 26, 287, 425, 430 skirt 91, 297, 351, 371, 375-376, 380-381,
Schumacks 251,290 383-386, 393-394,402^103, 418, 424-425,
Screen cloth 327 430, 445, 450
scrim(s)29, 172,282,347 -divided skirt 351, 372, 380, 384-386,
scutching 132, 134, 137, 145 402^103,418
SDY158, 163, 166 -pleated skirt 385
Seersucker 114 - scooter skirt 402
Seine 242 - wraparound skirt 424 skirtall 403
Self-blending 199, 203, 207 skort(s) 380 skortall 403 skromper 403 sleep
selvedges 5, 27, 32, 269, 291, 296, 307, 335, and play 403 sleepwear 332, 357, 403, 426
434 sensitized textiles 3 Serge 91, 363 slip(s) 373, 386, 392-393, 426
Serigraph 45 sewing thread 2, 24-25, 54-55, - half-slip 393
98-100, 105, - full slip 393 Slipe70, 71
107, 132, 146, 148, 156-158, 166, 170, Sliver 50, 78-80, 97-98, 145, 198-200, 222,
200-201,205-206,208 Shalloon 91 shams 446 307,339-341
Sharara 385-386 -carded 12-13, 50, 52, 69-71, 74, 77-81, 83,
shawls 91, 350, 414,417, 422, 431,437 84-89, 94, 97-98, 102, 114, 120, 124, 142,
sheathed 220, 230-232, 236, 306, 309-310, 194-196, 198-200, 205, 221-222, 224, 227,
327 sheeting 114,308 shelter cloth 324 shirt(s) 330, 340 -combed 12-13, 50, 52, 69-71, 74,
211, 350, 352, 356-357, 377, 383-384, 77-83, 85-87, 89, 94, 97-98, 101-102,
386-389, 395-397, 400, 417, 420, 425^126 105-106, 112, 114, 120, 133, 137, 142, 194,
-shirt blouses 377, 425 195-196, 199,200,205 Slugs 45^16
-T-shirt 373, 379, 383-384, 390-391, 396, Smock(s) 389, 408
410 Socks 23 I, 335, 386, 410^112, 430, 433
- dress shirts 425 Sockettes 411,433 Soumak 253-254, 265
shoddy 77, 85, 453 - Lorhabi Soumak 253 Soutane 409
shorts 351, 358, 370-371, 373, 375, 378-381, Soyabean fibres 18 Soysilk 197
389-391, 400, 402^103, 405, 418^19, Spandex 18, 30, 35, 39^0, 150, 155, 164,
423^124, 430 -track shorts 379 169, 183-184, 196, 204-205, 215-216, 218,
- walking shorts 379 231, 343, 345, 380 spartiumjunceum 139
shortall 402-403 Spider 43, 48 Spinneret (te) 154-156,
Sida 136, 139 158-159, 161, 163, 168,
sida rhombifolia L. 136 193, 197 Spinning 44, 53, 98, 159, 162-163,
silk domesticated silk top wild 44 173, 202,
silkgrass 144
silkworm gut 23, 55
Simplex 332-333
Index
227 400-401, 403^106, 418—419,
- Bi-constituent spinning 163 423-424, 427^128
- Dry spinning 159 - ski suit 404
- Hand spinning 44, 53, 202 - dinner jacket suit 351
- Melt spinning 159, 162, 173,227 - ice hockey suit 19 -track suit 359,
- Open-end spinning 98, 202 404, 428
- Ring frame spinning 98. 202 - pixie 400 -snow suit 400^101
- Rotor spinning 202 -Wet spinning 159 - boiler suit 408^109
spool 98, 160,257 - Santa suit 358, 435
Sports nets 19,232,242 - divers' suit 406
Spun-laid 227 - anti-radiation suits 406
Staple fibres 12, 18, 36, 39^10, 50, 53-54, - sleep suits 401
80-81, 83, 85, 87, 132-133, 153-156, 159, - play suits 401
165, 172-174, 177-181, 183, 185, 189-190, sunblinds 447^148
192-218,222,226,355 Stitch 27, 34, 220, 223-226, sunsuit 403
253, 275, 284, surplice 409
288-290, 302, 330, 333, 336-338 suspenders 350, 377-378, 416, 428,
- Broomstick stitch 336 430
- Cro-hook stitch 336 sweaters 335, 369, 398
- cross-stitch 290 swimwear 164, 345, 351, 372, 380,
- double cross-stitch 290 -Filet stitch 283, 336 401,
- Gobelins stitch 290 403-^06,418,428 synthetic 154, 162,
- gros point 284, 290 169, 194-195
-Irish stitch 132, 150, 286, 336, 344 T
- petit point 288, 290 Table cloth 26, 451
- Jersey stitch 333 Taffeta41,58, 60, 63, 172, 187-188,
- Purl stitch 333 191,292, 306, 307
- Tunisian stitch 336 Taffetas cires 324 Tampons 220, 222
Stitch-bonded 223-226, 275, 302, 330, 336, 338 Tapestry(ies) 9, 62, 115, 266,
-knitted fabrics 1-2, 7, 29, 34, 66, 86, 92, 187, 275, 268-269, 283,
284, 298, 304-305, 330-331, 335-337, 339-341, 288-290,301,439,447,451,
343-348, 400 -felts 77-78, 81,85,91,92, 141, - hand-woven tapestries 288-289
156,221, 223-224, 226-227, 230, 305, 311, 312, Tarpaulin(s) 115, 324, 447^148, 452
315,327,330,336,338 Stockings 34, 82,335, 356, Tartan cloth 90-91
386, 410-412,433 Tassel(s) 239,295-297, 433
- mountain stockings 412 Tastllee silk 44
- Cuban-heel 411 -Demi-toe 412 -Fishnet 412 Tatted (lace) 286
- Knee-highs 412 -Matte 412 -Nude heel 412 Tein-Tsin 139
-Sandal-foot 412 -Thigh-highs 412 Tencel 18, 197
straining cloth 16-17, 311, 327-328, 348 stripping Terrylene (terryene) 212
36, 125, 141 stole 409, 431 stretchsuit 403 suede Terry towelling 259, 275, 290
273, 320, 356 suint70, 71 Teneriffe 285
Suit(s) 19, 31, 90-91, 351-353, 357, 359, 361, 368, Tensan silk 43
370-373, 375-376, 380-381, 391, 395, tents 115,229,244,447,449
terry cloth 276
- French terry cloth 276 Terry towelling
259, 275, 290 Tex (System) 199
theatrical scenery 241, 310, 321, 324
Thobe 384 Thespesia 139 thongs 389,
390 thread 19-22, 148, 230-231,
233-234, 236,
239, 269, 290, 292, 297-298, 308,
330, 333,
342-346, 349, 353,411, 420, 432 120-123, 128,211-213,311,421
- metal thread 19-22, 148, 233, 236, - two-thread(plain weave) 122
239, - three-thread 94, 108-109, 117-118,
269, 297-298, 330, 353,420, 432 120-122,211-212,214-215
- rubber thread 230-231, 234, 290, 292, - four-thread 94, 108-109, 117-118,
308,333,342-346,349,411 throws 244 Ties 120-122,211-212,214-215
302, 350, 387, 415, 417, 431-432 - flve-thread(satin) 122
-bow 350, 415, 417, 431^132 tights 82, 358, - broken 49, 54, 76, 94, 98, 120, 132, 134,
386, 400,407,410-412 tobacco cloth 111 169, 198
top(s) 4, 36-37, 50, 53-54, 72, 78, 80, 194, - cross, 29, 35, 64, 99, 108-109, 118-120,
199-200, 207, 285, 383-384, 435, 444 122, 211, 214-215, 241, 254, 268, 277, 280,
- open tops 80 282-283, 288-290, 300, 404, 432, 453
-silk tops 4, 54, 80 -double faced 91, 118, 120 -random
- wool tops 72, 78, 80, 199-200, 207 118,226,228 -skip 120,268 tube 25, 100, 145,
tow 22-23, 117, 132-134, 137, 139, 325-326, 383,385 tubing 293, 296, 326
141-142, twine 20-21, 23, 51-52, 66, 219, 236-242,
145, 154-156, 193-195, 197-199 -acetate 269, 280-281, 296, 305, 325, 347, 453
tow 195 -flax tow 132-133 -tow rope 193 - baler twine 236—237
- synthetic tow 194 -binder twine 141, 143
- vegetable fibre waste 131, 143, 146,442 twist S and Z 64 tyre (tire) cord 315 typha 142,
tow-to-top 199 144
towels 26, 132, 220, 222, 443, 450-451 U
- tea towels 443 UDY 161
- terry towels 443 unbleached 4, 12-13, 24, 31-32, 36-37, 55,
- sanitary towel 220, 222, 450 tpi 50, 64 58, 76,94, 107-110, 120, 124-127, 129, 142,
tpm 50, 52, 161 145, 147-150, 170-172, 184, 187,208,
tracing cloth 313, 314 211-212, 214-215, 217, 221, 229, 237, 275,
tricot 284, 317, 332-333, 345-347 296,313,345-346,348
- micro mesh 346 underlay 224,245-246
- broad mesh 346-347 underpants 358, 373, 389-390, 394, 411, 426,
- ribs 90, 111, 116-118, 120, 122, 274, 282, 430
292, 323-324, 333, 346 Trilobal 161-163, underskirt 393-394
166, 195 trimmings 8, 198-199, 233, 239, underwear 335, 386, 389-390, 394, 425
268-269, 284, unitard 407
295-297, 300, 303, 305, 354, 415-416, 430, unraveling by whipping 26-27
432-133, 436-437, 450, 453 Trouser(s) 90, Urena lobata 139
350-352, 357, 359, 370-371, Urena sinuata 139
377-383, 386, 391, 400-402, 404-105, 408, V
412,417,418^19,423^24 Valance 444
- Frilled trousers 386 Valenciennes 284-285
Trusses 350, 417 vegetable fibres 17,21,37, 127, 131-132,
Tube 25, 100, 145, 325-326, 383, 385 134-135, 139, 142-143, 146, 150, 152,201,
Tubular woven 269, 291 237,315 veil(s)414,431
Tufting 38, 251, 261, 266, 276, 341 Velcro 292, 365-368,372,404-^05, 408
Tulle 242, 269, 278-280, 283-284,298-299, Vellum cloth 314 velour 265, 271-272, 392
347 tulle bobbinet net 280 Tunicle 409 Tupoz velvet 38, 66, 234, 255-259, 269-273,
141 tussah 43-14, 48 tweed 69, 85, 88-89 292-293,
twill weave 35, 65, 87-89, 110, 117-118,
Index
299, 309, 311, 321-322, 341, 356 291-292,300,311,318,328,348,35
- Velvet carpets 255-256 9,421, 442-443,447,451
Velveteen 38, 66, 269-273, 292 - plain weave 32, 35, 40, 58,
Venetian gros point 284 63-65, 87, 90,
Venetian flat point 284 108-117, 122, 124, 127-128,
vests 286, 327, 373, 387, 389, 392, 395-396, 181,211, 214-215, 269, 277, 278,
400, 426 vicuna 18, 68, 76 vinyl flooring 246, 266, 281, 292, 328, 443 -basketweave
318 Vinyon 18, 165 viscose 9, 18, 20, 25, 35, 40, 50, 111, 113, 115, 183,289, 447,451
66-67, 127, - honeycomb weave 123 -rib weave
129, 153, 155, 166-167, 169, 186-191, 194, 111, 116-117
196-197, 200, 204-205, 207, 216-218, 308, - twill weave 35, 65, 87-89, 110, 117,
315,355-356,371 voile 41, 65, 112-113 Voltex 338 118,
w 120-123,
Wadding 50, 65, 76-77, 80, 97-98, 200, 219-222, 128,211-212,214,311,421 -satin
302, 330, 337, 413, 417, 427, 431-432, 439,451 weave 65, 122, 212, 442 weber
- Polywadding 221 135-136 wet-laid 228, 230
- Barber's wadding 222 wet-milling 140, 226 White steam
- Cellulose wading 17, 222, 413, 427, filature 44 Wick(s) 293, 296, 325,
431-432 Wadmol 90 348-349 Wicking 191,342 Wigs 80,
Waistcoat(s) 351, 370, 380, 397-399, 418, 428 222-223, 436
-padded waistcoats 370, 399 - Dolls'wigs 223
- tailored waistcoat 351, 372, 417 - Theatrical wigs 222
- Jawatiar waistcoat 399 Wilton rugs 256
Wale(s) 272, 332-333, 335 wimples 416,432
warp 249, 271, 331, 334, 346-347 Wind-cheater(s) 361, 368, 370,
warp faced 4, 11,94, 117-118, 120-121 42CM21 windjacket(s) 368
warp beam 4, 11 Wool 13, 69-73, 74, 77-80, 83, 85-89,
washsuit 403 93, 200, 205, 222,454
waste 4, 16, 21, 23-24, 45-46, 49-50, 52-58, 65, 74, - carbonised wool 70
76-78, 97-98, 114, 132-134, 137, 139, 141-142, 156, -carded wool 13,78-81,83-89,205
170, 194, 197-199,223, 237,425,431-432, 437,439, - combed wool 13, 74, 78-83,
453 85-87, 200,
- carded waste 77, 97 205
- combing waste 49, 52, 97 - combed wool in fragments 74, 78,
- filament yarn waste 170 80, 83 -cotton wool 93, 222
- hard waste 97, 198-199 - dead wool 70
- soft waste 97, 198 - degreased wool 71
-tow waste 198 - fleece-washed wool 70
watchcoat 362 - garnetted wool 69, 77
water-proof 317-318, 363, 421 - glass wool 93
- water repellent 38, 306, 363,421 - greasy wool 70-71
watering 172 - Hogget wool 70
waxed 100,325 - lamb's wool 70, 83, 88
weave (ing) 1, 32, 35, 38,40-41, 57-58, 63-65, - mineral wool 93
87-92, 103, 108-118, 120, 121-125, 127-130, 151, - new wool 77, 454
180-181,183,185,188, 191, 211-216, 233, 235, - pulled wool 70-71
251-252, 254, 257, 268-269, 274, 276-278, 281, - raw wool 72-73, 76, 78
288-289, - reclaimed wool 88
- recovered wool 70-71
- recycled wool 77-78
- reworked wool 77-78, 81
- scoured wool 70-71, 80
- scoured deburred wool 80
- sheared wool 70-71
- shorn wool 70-71
- stone wool 93
- teg wool 70
- virgin wool 78
- wether wool 70
woolen (woollen) 9, 13, 22, 69, 78, 80-81, 191 Woolmark 78
Worn clothing 350, 417, 437, 439, 452-453 Worsted 13, 22, 69, 79-82, 85-91, 104, 120, 196,
199-200,205,216,372,421
- Weaving yarn 37-38, 82
- Knitted yarn 84
- Hosiery yarn 82
- Shirting 34, 82, 172,215 -suiting 34, 82, 86, 215
woven 4-5, 30, 38, 40, 65-66, 86, 92, 122, 127, 129, 151, 184, 186, 212, 215, 219, 251, 255,
269, 275, 290-296, 298-299, 310-311, 337, 341-344,417
- narrow woven 4-5, 30, 40, 66, 86, 151,
184, 187, 212, 215, 269, 275, 290-296,
298-299, 310-311, 337, 341-344 -specially woven 38, 40, 66, 92, 122, 127,
129, 184, 187, 219, 251, 255, 269, 290,
299, 305 W/P317 W/R317
Y
yarn(s) 4, 21, 35, 37, 83-86, 99, 102, 106,
114-115, 117, 156, 158, 162, 172, 175, 177, 179, 183, 189,202,207,231-234,239,248,
271,289,319
- bi-component yarns 162, 184
- bleached yarn 31,32
- braided yarn 21, 237
- cabled yarn 24-25, 54-55, 99, 101, 105,
156-157, 167,200-201,206
- chenille yarn 20, 22-23, 66, 107, 233-
237, 239, 259, 274, 277, 339
- coated yarn 231
- coloured yarn 32
- complex yarns
- core-spun yarn 164
- corkscrew yarn 104
- cover spun yarn 204
- curl yarn 103
- degummed 50
- dipped yarn 232, 326
- dyed yarn 37, 76, 102,121
- elastomeric yarn 30, 204, 290, 292, 333,
342-346, 349
- fancy yarn 104
-flake yarn 103
-flock yarn 103
- gimped yarn 20, 22, 66, 84, 107, 164,
233-234, 237, 239
- high tenacity yarn 2, 12-13, 25, 40,
157-158, 166, 170, 178, 185-188,308, 315.
- horsehair yarn 17, 19-20, 68-69, 84,
233-234
- knop yarn 103
- loop yarn 287
- loop-wale yarn 234, 236, 239, 344-345
- metallic 18, 232-233, 324, 376, 430 -metallised 18-20, 22-23, 57-58, 107,
146, 148, 232-234, 236-237, 239, 297-298, 330 -mixed yarn 106, 173
- murtiple(folded) yarn 105-107, 145-146,
156-157, 166-167, 200-201, 206, 234, 236-237, 239
- novelty yarn 106, 275
- nub yarn 103
-paper yarn 3, 21,23, 131-132, 147-148,
151,239 -seed yarn 103
- self-blended yarn 106 -slubyarn 103, 150 -snarl yarn 103 -spiral yarn 103-104
- spot yarn 103
- textured yarn (texturised) 30, 157, 178,
209
- thick-and-thin yarn 103 -twisted yarn 51, 53, 64, 233
- unbleached 4, 12-13, 24, 31-32, 36-37,
55, 58, 76, 94, 107-110, 120, 124-127, 129, 142, 145, 147-150, 170-172, 184, 187, 208,
211-212, 214-215, 217, 221, 229, 237, 275, 296, 313, 345-346, 348
- undyed yarn 4
- untwisted yarn 102
yoke(s)191,287,416,433
Yucca fibres 142
- Yucca flamentosa 144 -Yucca gloriosa 144
- Yucca glauca 144
- Yucca augustifolia 144
z
zari 57-58, 298
zipper 169, 352-354, 359, 367, 376, 386, 390, 401,405,407^108,419