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Chapter Notes (ITC-HS import)

1. This Chapter does not cover:

(a) Wadding, felt or nonwovens, impregnated, coated or covered with substances or preparations (e.g., perfumes or cosmetics of Chapter 33, soaps or degtergents of heading 3401, polishes creams of 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 nonwovens (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 nonwovens (Section XV).

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.

3. Headings 5602 and 5603 covers respectively felt and nonwovens, impregnated, coated, covered or laminated with plastics or rubber whatever the nature of these materials (compact or cellular).

Heading 5603 also includes nonwovens 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, contained 50 per cent or less by weight of textile material or felt completely embedded in plastics or rubber (Chapter 39 or 40);
(b) Nonwovens, 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 plastics or cellular rubber combined with felt or nonwovens, where the textile material is present merely for reinforcing purposes (Chapter 39 or 40).

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.

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Date: 20-01-2022
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Date: 30-12-2021
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Date: 28-12-2021
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Date: 27-12-2021
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Date: 24-12-2021
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Date: 24-12-2021
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Date: 21-12-2021
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Exchange rate Notification No.101/2021-Cus (NT) dated 21.12.2021-reg

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