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Notes


Other Notes(Excise)

SUB-HEADING NOTES

1. In this Section and, where applicable, throughout this Schedule, the following expressions have the meanings hereby assigned to them :

(a) ELASTOMERIC YARN

Filament yarn, including monofilament, of synthetic textile material, other than textured yarn, which does not break on being extended to three times its original length and which returns, after being extended to twice its original length, within a period of five minutes, to a length not greater than one and a half times its original length.

(b) UNBLEACHED YARN

Yarn which :

(i) has the natural colour of its constituent fibers and has not been bleached, dyed (whether or not in the mass) or printed; or

(ii) is of indeterminate colour (“grey yarn”), manufactured from garneted stock.

Such yarn may have been treated with a colourless dressing or fugitive dye (which disappears after simple washing with soap) and, in the case of man- made fibers, treated in the mass with delustring agents (for example, titanium dioxide).

(c) BLEACHED YARN

Yarn which :
(i) has undergone a bleaching process, is made of bleached fibers or, unless the context otherwise requires, has been dyed white (whether or not in the mass) or treated with a white dressing;
(ii) consists of a mixture of unbleached and bleached fibers; or
(iii) is multiple (folded) or cabled and consists of unbleached and bleached yarns.
(d) 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 fibers;
(ii) consists of a mixture of dyed fibers of different colours or of a mixture of unbleached or bleached fibers with coloured fibers (marl or mixture yarns), or is printed in one or more colours at intervals to give the impression of dots;
(iii) is obtained from silvers or rovings which have been printed; or
(iv) is multiple (folded) or cabled and consists of unbleached or bleached yarn and coloured yarn.
The above definitions also apply, mutatis mutandis, to monofilament and to strip or the like of Chapter 54.
(e) 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.

(f) BLEACHED WOVEN FABRIC
Woven fabric which :

(i) has been bleached or, unless the context otherwise requires, dyed white or treated with a white dressing, in the piece;
(ii) consists of bleached yarn; or

(iii) consists of unbleached and bleached yarn.
(g) DYED WOVEN FABRIC

Woven fabric which :
(i) is dyed a single uniform colour other than white (unless the context otherwise requires) or has been treated with a coloured finish other than white (unless the context otherwise requires), in the piece; or
(ii) consists of coloured yarn of a single uniform colour.
(h) WOVEN FABRIC OF YARNS OF DIFFERENT COLOURS

Woven fabric (other than printed woven fabric) which:
(i) consists of yarns of different colours or yarns of different shades of the same colour (other than the natural colour of the constituent fibers);
(ii) consists of unbleached or bleached yarn and coloured yarn; or
(iii) consists of marl or mixture yarns.
(In all cases, the yarn used in selvedges and piece ends is not taken into consideration).

(i) PRINTED WOVEN FABRIC
Woven fabric which has been printed in the piece, whether or not made from yarns of different colours.
(The following are also regarded as printed woven fabrics:
Woven fabrics bearing designs made, for example, with a brush or spray gun, by means of transfer paper, by flocking or by the batik process).
The process of mercerisation does not affect the classification of yarns or fabrics within the above categories.
The definitions at (e) to (i) above apply, mutatis mutandis, to knitted or crocheted fabrics.
(j) PLAIN WEAVE
A fabric construction in which each yarn of the weft passes alternately over and under successive yarns of the warp and each yarn of the warp passes alternatively over and under successive yarns of the weft.

2. (A) Products of Chapters 56 to 63 containing two or more textile materials are to be regarded as consisting wholly of that textile material which would be selected under Note 2 to this Section for the classification of a product of Chapters 50 to 55 or of heading 5809 consisting of the same textile materials.
(B) For the application of this rule:
(a) where appropriate, only the part which determines, the classification under Interpretative Rule 3 shall be taken into account;
(b) in the case of textile products consisting of a ground fabric and a pile or looped surface no account shall be taken of the ground fabric;
(c) in the case of embroidery of heading 5810 and goods thereof, only the ground fabric shall be taken into account. However, embroidery without visible ground, and goods thereof, shall be classified with reference to the embroidering threads alone.
 

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