Appendix II — Preferential import tariff

Attached to Decree No. 26/2023/ND-CP

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Section/Chapter notes

Impregnated, coated, covered or laminated textile fabrics;

textile articles of a kind suitable for industrial use

Notes.

1. Except where the context otherwise requires, for the purposes of this Chapter the expression "textile fabrics" applies only to the woven fabrics of Chapters 50 to 55 and headings 58.03 and 58.06, the braids and trimmings in the piece of heading 58.08 and the knitted or crocheted fabrics of headings 60.02 to 60.06.

2. Heading 59.03 applies to:

(a) Textile fabrics, impregnated, coated, covered or laminated with plastics, whatever the weight per square metre and whatever the nature of the plastic material (compact or cellular), other than:

(1) Fabrics in which the impregnation, coating or covering cannot be seen with the naked eye (usually Chapters 50 to 55, 58 or 60); for the purpose of this provision, no account should be taken of any resulting change of colour;

(2) Products which cannot, without fracturing, be bent manually around a cylinder of a diameter of 7 mm, at a temperature between 15°C and 30°C (usually Chapter 39);

(3) Products in which the textile fabric is either completely embedded in plastics or entirely coated or covered on both sides with such material, 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);

(4) Fabrics partially coated or covered with plastics and bearing designs resulting from these treatments (usually Chapters 50 to 55, 58 or 60);

(5) Plates, sheets or strip of cellular plastics, combined with textile fabric, where the textile fabric is present merely for reinforcing purposes (Chapter 39); or

(6) Textile products of heading 58.11;

(b) Fabrics made of yarn, strip or the like, impregnated, coated, covered or sheathed with plastics, of heading 56.04.

3. For the purposes of heading 59.03, "textile fabrics laminated with plastics" means products made by assembling one or more layers of fabric with one or more sheets or films of plastics which are combined by any process, whether or not the plastic sheets or films can be seen with the naked eye in cross-section.

4. For the purposes of heading 59.05, the expression "textile wallcoverings" applies to products in rolls, of a width not less than 45 cm, suitable for wall or ceiling decoration, consisting of a textile surface which has been fixed on a backing or has been treated on the back (impregnated or coated to permit pasting).

This heading does not, however, apply to wallcoverings consisting of textile flock or dust fixed directly on a backing of paper (heading 48.14) or on a backing of textile fabric (generally heading 59.07).

5. For the purposes of heading 59.06, the expression "rubberised textile fabrics" means:

(a) Textile fabrics impregnated, coated, covered or laminated with rubber,

(i) Weighing not more than 1,500 g/m2; or

(ii) Weighing more than 1,500 g/m2 and containing more than 50% by weight of textile material;

(b) Fabrics made of yarn, strip or the like, impregnated, coated, covered or sheathed with rubber, of heading 56.04; and

(c) Fabrics composed of parallel textile yarns agglomerated with rubber, irrespective of their weight per square metre.

This heading does not, however, apply to plates, sheets or strip of cellular rubber, combined with textile fabric, where the textile fabric is present merely for reinforcing purposes (Chapter 40), or to textile products of heading 58.11.

6. Heading 59.07 does not apply to:

(a) Fabrics in which the impregnation, coating or covering cannot be seen with the naked eye (usually Chapters 50 to 55, 58 or 60); for the purpose of this provision, no account should be taken of any resulting change of colour;

(b) Fabrics painted with designs (other than painted canvas being theatrical scenery, studio backcloths or the like);

(c) Fabrics partially covered with flock, dust, powdered cork or the like and bearing designs resulting from these treatments; however, imitation napped fabrics remain classified in this heading;

(d) Fabrics finished with normal dressing having a basis of amylaceous or similar substances;

(e) Wood veneered on a backing of textile fabrics (heading 44.08);

(f) Natural or artificial abrasive powder or grain, on a backing of textile fabric (heading 68.05);

(g) Agglomerated or reconstituted mica, on a backing of textile fabric (heading 68.14); or

(h) Metal foil on a backing of textile fabric (generally Section XIV or XV).

7. Heading 59.10 does not apply to:

(a) Transmission or conveyor belting, of textile material, of a thickness of less than 3 mm; or

(b) Transmission or conveyor belts or belting of textile fabric impregnated, coated, covered or laminated with rubber or made from textile yarn or cord impregnated, coated, covered or sheathed with rubber (heading 40.10).

8. Heading 59.11 applies to the following goods, which do not fall in any other heading of Section XI:

(a) Textile products, in the piece, cut to length or simply cut to rectangular (including square) shape (other than those having the character of the products of headings 59.08 to 59.10), the following only:

(i) Textile fabrics, felt and felt-lined woven fabrics, coated, covered or laminated with rubber, leather or other material, of a kind used for card clothing, and similar fabrics of a kind used for other technical purposes, including narrow velvet fabric impregnated with rubber, for covering weaving spindles (weaving beams);

(ii) Bolting cloth;

(iii) Straining cloth of a kind used in oil presses or the like, of textile material or of human hair;

(iv) Flat woven textile fabrics with multiple warp or weft, whether or not felted, impregnated or coated, of a kind used in machinery or for other technical purposes;

(v) Textile fabrics reinforced with metal, of a kind used for technical purposes;

(vi) Cords, braids and the like, whether or not impregnated, coated or reinforced with metal, of a kind used in industry as packing or lubricating materials;

(b) Textile articles (other than those of headings 59.08 to 59.10) of a kind used for technical purposes (for example, textile fabrics and felts, endless or fitted with linking devices, of a kind used in paper-making or similar machines (for example, for pulp or asbestos-cement), gaskets, washers, polishing discs and other machinery parts).

Chapter 59 — Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use

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Commodity codeDescription of goodsDuty rate (%)
59.01Textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of books or the like; tracing cloth; prepared painting canvas; buckram and similar stiffened textile fabrics of a kind used for hat foundations
5901.10.00- Textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of books or the like12
5901.90- Other:
5901.90.10- - Tracing cloth12
5901.90.20- - Prepared painting canvas12
5901.90.90- - Other12
59.02Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon
5902.10- Of nylon or other polyamides:
- - Chafer fabric, rubberised:
5902.10.11- - - Of nylon-6 yarn3
5902.10.19- - - Other5
- - Other:
5902.10.91- - - Of nylon-6 yarn10
5902.10.99- - - Other5
5902.20- Of polyesters:
5902.20.20- - Chafer fabric, rubberised0
- - Other:
5902.20.91- - - Containing cotton3
5902.20.99- - - Other5
5902.90.00- Other0
59.03Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 59.02
5903.10- With poly(vinyl chloride):
5903.10.10- - Interlining12
5903.10.90- - Other12
5903.20.00- With polyurethane12
5903.90- Other:
5903.90.10- - Canvas-type fabrics impregnated, coated, covered or laminated with nylon or other polyamides12
5903.90.90- - Other12
59.04Linoleum, whether or not cut to shape; floor coverings consisting of a coating or covering applied on a textile backing, whether or not cut to shape
5904.10.00- Linoleum12
5904.90.00- Other12
59.05Textile wall coverings
5905.00.10- Of wool or fine or coarse animal hair12
5905.00.90- Other12
59.06Rubberised textile fabrics, other than those of heading 59.02
5906.10.00- Adhesive tape of a width not exceeding 20 cm12
- Other:
5906.91.00- - Knitted or crocheted10
5906.99- - Other:
5906.99.10- - - Rubberised sheeting suitable for hospital use5
5906.99.90- - - Other5
59.07Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio back-cloths or the like
5907.00.10- Fabrics impregnated, coated or covered with oil or oil-based preparations12
5907.00.30- Fabrics impregnated, coated or covered with fire resistant substances5
5907.00.40- Fabrics impregnated, coated or covered with flock velvet, the entire surface of which is covered with textile flock10
5907.00.50- Fabrics impregnated, coated or covered with wax, tar, bitumen or similar products10
5907.00.60- Fabrics impregnated, coated or covered with other substances12
5907.00.90- Other12
59.08Textile wicks, woven, plaited or knitted, for lamps, stoves, lighters, candles or the like; incandescent gas mantles and tubular knitted gas mantle fabric therefor, whether or not impregnated
5908.00.10- Wicks; incandescent gas mantles12
5908.00.90- Other12
59.09Textile hosepiping and similar textile tubing, with or without lining, armour or accessories of other materials
5909.00.10- Fire hoses0
5909.00.90- Other0
5910.00.00Transmission or conveyor belts or belting, of textile material, whether or not impregnated, coated, covered or laminated with plastics, or reinforced with metal or other material6
59.11Textile products and articles, for technical uses, specified in Note 8 to this Chapter
5911.10.00- Textile fabrics, felt and felt-lined woven fabrics, coated, covered or laminated with rubber, leather or other material, of a kind used for card clothing, and similar fabrics of a kind used for other technical purposes, including narrow fabrics made of velvet impregnated with rubber, for covering weaving spindles (weaving beams)0
5911.20.00- Bolting cloth, whether or not made up0
- Textile fabrics and felts, endless or fitted with linking devices, of a kind used in paper-making or similar machines (for example, for pulp or asbestos-cement):
5911.31.00- - Weighing less than 650 g/m20
5911.32.00- - Weighing 650 g/m2 or more0
5911.40.00- Filtering or straining cloth of a kind used in oil presses or the like, including that of human hair0
5911.90- Other:
5911.90.10- - Gaskets and seals0
5911.90.90- - Other0

Digitised for reference; formatting may differ slightly from the original — verify against the attached original file or the official gazette. Vietnamese legal text.