Section notes
Notes
1. This Section does not cover:
(a) Animal brush making bristles or hair (heading 05.02);
horsehair or horsehair waste (heading 05.03);
(b) Human hair or articles of human hair (heading 05.01,
67.03 or 67.04), except straining cloth of a kind commonly
used in oil presses or the like (heading 59.11);
(c) Cotton linters or other vegetable materials of Chapter
14;
(d) Asbestos of heading 25.24 or articles of asbestos or
other products of heading 68.12 or 68.13;
(e) Articles of heading 30.05 or 30.06 (for example,
wadding, gauze, bandages and similar articles for medical,
surgical, dental or veterinary purposes, sterile surgical
suture materials); yarn used to clean between the teeth
(dental floss), in individual retail packages, of heading
33.06;
(f) Sensitised textiles of headings 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 5 mm, of plastics
(Chapter 39), or plaits or fabrics or other basketware or
wickerwork of such monofilament or strip (Chapter 46);
(h) Woven, knitted or crocheted fabrics, felt or
nonwovens, impregnated,coated, covered or laminated with
plastics, or articles thereof, of Chapter 39;
(ij) Woven, knitted or crocheted fabrics, felt or
nonwovens, impregnated, coated, covered or laminated with
rubber, or articles thereof, of Chapter 40;
(k) Hides or skins with their hair or wool on (Chapter 41
or 43) or articles of furskin, artificial fur or articles
thereof, of heading 43.03 or 43.04;
(l) Articles of textile materials of heading 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 68.05) and
also carbon fibres or articles of carbon fibres of heading
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 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 material which is covered
by the heading which occurs last in numerical order among
those which equally merit consideration.
(B) For the purposes of the above rule:
(a) Gimped horsehair yarn (heading 51.10) and metallised
yarn (heading 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
classification of woven fabrics, metal thread is to be
regarded as a textile material;
(b) The choice of appropriate heading shall be effected by
determining first the Chapter and then the applicable
heading within that Chapter, disregarding any materials
not classified in that Chapter;
(c) When both Chapters 54 and 55 are involved with any
other Chapter, Chapters 54 and 55 are to be treated as a
single Chapter;
(d) Where a Chapter or a heading refers to goods of
different textile materials, such materials are to be
treated as a single textile material.