Appendix II — Preferential import tariff

TEXTILE MATERIALS AND TEXTILE ARTICLES

Notes.

1. This Section does not cover:

(a) Animal brush-making bristles or hair (heading 05.02); horsehair or horsehair waste (heading 05.11);

(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; yarn used to clean between the teeth (dental floss), in individual retail packages, of heading 33.06;

(f) Sensitised textile fabrics 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) Raw hides and skins with hair or wool on (Chapter 41 or 43) or furskins, 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) Hairnets or other headgear or parts thereof of Chapter 65;

(p) Goods of Chapter 67;

(q) Textile materials coated with abrasive powder (heading 68.05) and 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) Goods of Chapter 94 (for example, furniture, bedding, luminaires and lighting fittings);

(t) Goods of Chapter 95 (for example, toys, games, sports equipment and nets); or

(u) Goods of Chapter 96 (for example, brushes, travel sets for sewing, slide fasteners and typewriter ribbons, sanitary towels (pads) and tampons, napkins (diapers) and napkin liners); or

(v) Goods of Chapter 97.

2. (A) Goods classifiable in Chapters 50 to 55 or in heading 58.09 or 59.02 and made 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 merit consideration.

(B) For the purposes of the above rule:

(a) Gimped horsehair yarn (heading 51.10) and metallised yarn (heading 56.05) are treated as a single textile material the weight of which is taken as the aggregate of the weights of its components; for the classification of woven fabrics, metal thread is 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 material not classified within 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.

(C) The provisions of paragraphs (A) and (B) above apply also to the yarns referred to in Note 3, 4, 5 or 6 below.

3. (A) For the purposes of this Section, and subject to the exceptions in paragraph (B) below, the terms "twine, cordage, ropes and cables" apply to yarn (single, multiple (folded) or cabled) of the following descriptions:

(a) Of silk or waste silk, measuring more than 20,000 decitex;

(b) Of man-made fibres (including yarn of two or more monofilaments of Chapter 54), measuring more than 10,000 decitex;

(c) Of true hemp or flax:

(i) Polished or glazed, measuring 1,429 decitex or more; or

(ii) Not polished or glazed, measuring more than 20,000 decitex;

(d) Of coir, consisting of three or more plies;

(e) Of other vegetable fibres, measuring more than 20,000 decitex; or

(f) Reinforced with metal thread.

(B) Exceptions:

(a) Yarn of wool or other animal hair and paper yarn, other than yarn reinforced with metal thread;

(b) Man-made filament tow of Chapter 55 and multifilament yarn without twist or with a twist of less than 5 turns per metre of Chapter 54;

(c) Silk-worm gut of heading 50.06, and monofilaments of Chapter 54;

(d) Metallised yarn of heading 56.05; yarn reinforced with metal thread as specified in paragraph (A) (f) above; and

(e) Chenille yarn, gimped yarn and loop wale-yarn of heading 56.06.

4. (A) For the purposes of Chapters 50, 51, 52, 54 and 55, the expression "put up for retail sale" means, subject to the exceptions set out in paragraph (B) below, yarn (single, multiple (folded) or cabled) put up:

(a) On cards, reels, tubes or similar supports, of a weight (including support) not exceeding:

(i) 85 g in the case of silk, waste silk or man-made filament yarn; or

(ii) 125 g in the case of other yarn;

(b) In balls, hanks or skeins of a weight not exceeding:

(i) 85 g in the case of man-made filament yarn of less than 3,000 decitex, silk or waste silk;

(ii) 125 g in the case of other yarn of less than 2,000 decitex; or

(iii) 500 g in the case of other yarn;

(c) In hanks or skeins comprising several smaller hanks or skeins separated by dividing threads that render them independent one of the other, each of uniform weight not exceeding:

(i) 85 g in the case of silk, waste silk or man-made filament yarn; or

(ii) 125 g in the case of other yarn.

(B) Exceptions:

(a) Single yarn of any textile material, except:

(i) Single yarn of wool or fine animal hair, unbleached; and

(ii) Single yarn of wool or fine animal hair, bleached, dyed or printed, measuring more than 5,000 decitex;

(b) Multiple (folded) or cabled yarn, unbleached:

(i) Of silk or waste silk, however put up; or

(ii) Of other textile material except wool or fine animal hair, in hanks or skeins;

(c) Multiple (folded) or cabled yarn of silk or waste silk, bleached, dyed or printed, measuring 133 decitex or less; and

(d) Single, multiple (folded) or cabled yarn of any textile material:

(i) In cross-reeled hanks or skeins; or

(ii) Put up on supports or in some other manner indicating its use in the textile industry (for example, on cops, twisting mill tubes, cones, spindle-shaped supports or reeled in the form of cocoons for embroidery looms).

5. For the purposes of headings 52.04, 54.01 and 55.08, the expression "sewing thread" means multiple (folded) or cabled yarn:

(a) Put up on supports (for example, reels, tubes) of a weight (including support) not exceeding 1,000 g;

(b) Dressed for use as sewing thread; and

(c) With a final "Z" twist.

6. For the purposes of this Section, the expression "high tenacity yarn" means yarn having a tenacity, expressed in cN/tex (centinewtons per tex), greater than the following limits:

Single yarn of nylon or other polyamides, or of polyesters…...60 cN/tex

Multiple (folded) or cabled yarn of nylon or other polyamides, or of polyesters…...53 cN/tex

Single, multiple (folded) or cabled yarn of viscose rayon…...27 cN/tex.

7. For the purposes of this Section, the term "made up" means:

(a) Cut otherwise than into squares or rectangles;

(b) Produced in the finished state, ready for use (or merely needing separation by cutting dividing threads) without sewing or other working (for example, certain dusters, towels, tablecloths, scarf squares, blankets);

(c) Cut to size and having undergone a process of drawn thread work;

(d) Hemmed or with rolled edges, or with a knotted fringe at any of the edges, but excluding fabrics the cut edges of which have been prevented from unravelling by whipping or other simple means;

(e) Cut to size and having undergone a process of drawn thread work;

(f) Assembled by sewing, gumming or otherwise (other than piece goods consisting of two or more lengths of identical material joined end to end and piece goods composed of two or more textile materials assembled in layers, whether or not padded);

(g) Knitted or crocheted to shape, whether presented as separate items or in the form of a number of items in the length.

8. For the purposes of Chapters 50 to 60:

(a) Chapters 50 to 55 and Chapter 60, and, except where the context otherwise requires, Chapters 56 to 59, do not apply to goods made up within the meaning of Note 7 above; and

(b) Chapters 50 to 55 and Chapter 60 do not apply to goods of Chapters 56 to 59.

9. Woven fabrics of Chapters 50 to 55 include fabrics consisting of layers of parallel textile yarns superimposed on each other at acute or right angles. These layers are bonded at the intersections of the yarns by an adhesive or by thermal bonding.

10. Elastic products consisting of textile materials combined with rubber thread are also classified in this Section.

11. For the purposes of this Section, the expression "impregnated" includes "dipped".

12. For the purposes of this Section, the term "polyamides" includes "aramids".

13. For the purposes of this Section and, in certain cases, of this Nomenclature, the expression "elastomeric yarn" means a filament yarn, including a monofilament, of synthetic textile material, other than textured yarn, which does not break when stretched to three times its original length and which, when stretched to two times its original length for five minutes, retracts to a length not exceeding 1.5 times its original length.

14. Unless otherwise specified, made up textile articles of different headings are to be classified in their own appropriate headings even if put up in sets for retail sale. For the purposes of this Note, the expression "made up textile articles" means goods of headings 61.01 to 61.14 and 62.01 to 62.11.

15. Pursuant to Note 1 to Section XI, textiles, apparel and other textile articles incorporating chemical, mechanical or electronic components to provide additional functions, whether incorporated as integral components or embedded within the yarn or fabric, are classified within the corresponding headings of Section XI, provided that they retain the essential character of goods of this Section.

Subheading Notes.

1. In this Section, as elsewhere in the Nomenclature, the following expressions have the meanings assigned to them below:

(a) Unbleached yarn

Yarn which:

(i) has the natural colour of the fibres of which it is made, and has not been bleached, dyed (whether or not in the mass) or printed; or

(ii) is of indeterminate colour ("grey yarn"), made from garnetted stock.

Such yarn may have been treated with a colourless dressing or fugitive dye (fading after simple washing with soap) and, in the case of man-made fibres, may have been treated in the mass with an optical whitening agent (for example, titanium dioxide).

(b) Bleached yarn

Yarn which:

(i) has undergone a bleaching process, is made of bleached fibres, or, unless otherwise specified, has been dyed white (whether or not in the mass) or treated with a white dressing;

(ii) consists of a mixture of bleached and unbleached fibres; or

(iii) is multiple (folded) or cabled yarn made of bleached and unbleached yarns.

(c) Coloured (dyed or printed) yarn

Yarn which:

(i) is dyed (whether or not in the mass) other than in white or in a fugitive colour, or printed, or made from fibres dyed or printed;

(ii) consists of a mixture of dyed fibres of different colours, or a mixture of unbleached or bleached fibres with coloured fibres (melange or mixture yarns), or is printed with one or more colours at intervals to produce the effect of dots;

(iii) is obtained from slivers or tow which has been printed; or

(iv) is multiple (folded) or cabled yarn consisting of bleached or unbleached yarn and coloured yarn.

The above definitions apply, mutatis mutandis, to monofilament and to strip or the like of Chapter 54.

(d) Unbleached woven fabric

Woven fabric made from unbleached yarn which has not been bleached, dyed or printed. Such fabric may have been treated with a colourless dressing or fugitive dye.

(e) Bleached woven fabric

Woven fabric which:

(i) has been bleached or, unless otherwise specified, dyed white or treated with a white dressing, in the piece;

(ii) is woven from bleached yarn; or

(iii) is woven from bleached and unbleached yarn.

(f) 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 colour finish other than white (unless the context otherwise requires), in the piece; or

(ii) is woven from yarn dyed a single uniform colour.

(g) Woven fabric of yarns of different colours

Woven fabric (other than printed woven fabric) which:

(i) is made of yarns of different colours or of yarns of the same colour but of different shades (other than the natural colour of the constituent fibres);

(ii) is made of unbleached or bleached yarn and coloured yarn; or

(iii) is made of melange or mixture yarns.

(In all cases, the yarns used in selvedges and piece ends are not taken into account.)

(h) 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 fabric: woven fabric bearing designs produced, for example, by means of a brush or spray gun, transfer paper, flocking or the batik process.)

The kier-boiling process does not affect the classification of the yarns or fabrics mentioned above.

The definitions at (d) to (h) above apply, mutatis mutandis, to knitted or crocheted fabrics.

(ij) Plain woven fabric

A fabric structure in which each weft yarn passes alternately over and under successive warp yarns and each warp yarn passes alternately over and under successive weft yarns.

2. (A) Products of Chapters 56 to 63 which consist of 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 58.09 consisting of the same textile materials.

(B) For the application of this rule:

(a) where appropriate, only the part which determines classification under General 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 58.10, and articles thereof, only the ground fabric shall be taken into account. However, embroidery without visible ground, and articles thereof, shall be classified according to the embroidering threads.

Silk