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Classification of Chenille Fabrics
Central
Excise Circular No. 658 dated 5th September 2002
I
am directed to say that doubts have been raised about classification of Chenille
Fabrics, whether under sub-heading 5801.21 or 5801.31 or under sub-heading
5801.91 or 5801.92 of the Central Excise Tariff.
2.
The matter has been examined in the Board. Note (B) against heading 56.06
of the HSN defines �chenille yarn� as consisting generally of two or more
strands of textile yarn twisted together and gripping short ends of textile yarn
which stand out practically perpendicularly. It therefore looks like yarn tufted
with pile threads throughout its length. It is usually manufactured directly on
special looms or by cutting up special leno fabric; in the latter process, after
the fabric has been cut along either side of each group of warp threads, it is
these warp threads (ground and crossing threads) which serve as support in
chenille yarns, and the weft which forms the pile.
3.
The heading also coves chenille yarn obtained by fixing textile flock to
a core of textile yarn. In this process the core yarn passes through a glue bath
and subsequently through a chamber where a textile flock is fixed radially to
the core under the influence of high-tension electrostatic field. Chenille yarn
is used, inter alia in the manufacture of chenille fabric (heading 58.01) or of
various trimmings.
4.
Note (B) against heading 58.01 of HSN defines �chenille fabrics� as
very similar to the chenille carpets of heading 57.02; like these, their pile
surface (usually on both sides) is produced by chenille yarns. They are
generally manufactured by means of an additional weft of chenille yarn or by
inserting chenille yarn in different lengths, and colours, into the wrap during
weaving of the ground fabric.
5.
The chenille fabrics along with the woven pile fabric are classified
under chapter 58.01. The basic difference between a pile fabric and chenille
fabric is that in the chenille fabric, the pilling material is invariably the
chenille yarn. Therefore in deciding the classification of the Chenille fabric
the constitution of the chenille yarn used in the manufacture of chenille fabric
is required to be considered. As per sub-heading Note 2A of Section XI of the
Tariff, the predominance factor will apply to products of chapter 56 to 63.
Sub-heading Note 2(B) (ii) to Section XI says that in case of textile products
of Chapter 56 to 63 consisting of a ground fabric and pile or looped surface no
account shall be taken of the ground fabric. In respect of chenille fabrics the
pile surface is produced by chenille yarn. Therefore the classification of
chenille fabric would be dependent on the constitution of the chenille yarn.
6.
In view of the above principle, it is a clarified that if the chenille
yarn is predominantly of wool or fine animal hair, cotton, or man-made fibres,
the resultant chenille fabric (unprocessed) would merit classification under
sub-heading 5801.11, 5801.21 or 5801.31, respectively. If the chenille yarn is
predominantly of other textile materials, then the chenille fabric would
appropriately be classified under sub-heading 5801.91 of the Tariff. When the
chenille fabric is subjected to any process corresponding sub-heading will
apply.
7.
Suitable Trade notice may be issued for the information of the table.
8.
Field formation may be informed suitably.
9.
Hindi version will follow.
10.
Please acknowledge receipt of this circular.
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