- Section 11
-
Textiles and textiles articles
- 50
-
Section notes
- SECTION XI
NOTES
1. This section does not cover:
(a) Animal brush making bristles or hair (heading no.
05.02); horse hair or horse hair waste (heading no.
05.11);
(b) Human hair or articles of human hair (heading no.
05.01, 67.03 or 67.04), except straining cloth of a kind
commonly used in oil presses or the like (heading no.
59.11);
(c) Cotton linters or other vegetables materials of
chapter 14;
(d) Asbestos of heading no. 25.24 or articles of asbestos
or other products of heading no. 68.12 or 68.13;
(e) Articles of heading30.05 or 30.06, yarn used to clean
between the teeth (dental floss), in individual retail
packages, of heading no. 33.06;
(f) Sensitised articles of heading nos. 37.01 to 37.04;
(g) Monofilament of which any cross-sectional diamension
exceeds 1mm or strip or the like (for example, artificial
straw) of an apparent width exceeding 5mm, of plastics
(chapter 39), or plaits or fabrics or other basketware or
wickerwork of such monofilament or strips (chapter 46);
(h) Woven, knitted or crocheted fabrics, felt or non
wovens, impregnated, coated, covered or laminated with
plastics, or articles thereof, of chapter 39.
(ij)Woven, knitted or crocheted fabrics, 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 no. 40.03 or 40.04;
(l) Articles of textile materials of heading no. 40.01 or
42.02;
(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 no. 68.05)
and also carbon fibres or articles of carbon fibres of
heading no. 68.15;
(r) Glass fibres 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 fitting);
(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 typewritter ribbons);
or
(v) Articles of chapter 97. etc....
Chapter notes
- Chapter 50 - NOTES
1.- This Section does not cover :
(a) Animal brush making bristles or hair (heading
No.05.02); horsehair or horsehair waste (heading
No.05.11);
(b) Human hair or articles of human hair (heading No.
05.01, 67.03 or 67.04), except straining cloth of a kind
commonly used in oil presses or the like (heading No.
59.11);
(c) Cotton linters or other vegetable materials of
Chapter 14;
(d) Asbestos of heading No. 25.24 or articles of asbestos
or other products of heading No. 68.12 or 68.13;
(e) Articles of heading No.30.05 or 30.06, yarn used to
clean between the teeth (dental floss), in individual
retail packages, of heading No. 33.06;
(f) Sensitised textiles of headings Nos. 37.01 to 37.04;
(g) Monofilament of which any cross-sectional dimension
exceeds 1 mm or strip or the like (for example, artificial
straw) of an apparent width exceeding 5mm, of plastics
(Chapter 39), or plaits or fabrics or other basketware or
wickerwork of such monofilament or strip (Chapter 46);
(h) Woven, knitted or crocheted fabrics, felt or
nonwovens, impregnated, coated, covered or laminated with
plastics, or articles thereof, of chapter 39;
(ij) Woven, knitted or crocheted fabrics, felt or
nonwovens, impregnated, coated, covered or laminated with
rubber, or articles thereof, of chapter 40;
(k) Hides or skins with their hair or wool on (Chapter 41
or 43) or articles of furskin, artificial fur or articles
thereof, of heading No. 43.03 or 43.04;
(l) Articles of textile materials of heading No. 42.01 or
42.02;
(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 No. 68.05)
and also carbon fibres or articles of carbon fibres of
heading No. 68.15;
(r) Glass fibres 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.
2.- (A) Goods classifiable in chapters 50 to 55 or in
heading No. 58.09 or 59.02 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 me
rit consideration.
(B) For the purposes of the above rule :
(a) Gimped horsehair yarn (heading No. 51.10) and metallised yarn (heading No. 56.05) are to be treated as a single textile material the weight of which is to be taken as the aggregate of the weights of its components; for the cla
ssification of woven fabrics, metal thread is to be
regarded as a textile material;
(b) The choice of appropriate heading shall be effected
by determining first the chapter and then the applicable
heading within that chapter, disregarding any materials
not classified in that chapter;
(c) When both chapters 54 and 55 are involved with any
other chapter, Chapters 54 and 55 are to be treated as a
single chapter;
(d) Where a chapter or a heading refers to goods of different textile
materials, such materials as to be treated as a single
textile material.
(C) The provisions of paragraphs (A)