CHAPTER 56

 NOTES.

1.  This Chapter does not cover:

(a)  Wadding, felt or nonwovens, impregnated, coated or covered with substances or preparations (for example,
perfumes or cosmetics of Chapter 33, soaps or detergents of heading No.34.01, polishes, creams or similar
preparations of heading No.34.05, fabric softeners of heading No.38.09) where the textile material is present merely
as a carrying medium;
(b)  Textile products of heading No.58.11;
(c)  Natural or artificial abrasive powder or grain, on a backing of felt or nonwovens (heading No.68.05);
(d)  Agglomerated or reconstituted mica, on a backing of felt or nonwovens (heading No.,68.l4); 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 Nos. 56.02 and 56.03 cover respectively felt and nonwovens, impregnated, coated, covered or laminated
with plastics or rubber whatever the nature of these materials (compact or cellular). Heading No.56.03 also includes
nonwovens in which plastics or rubber forms the bonding substance. Headings Nos.56.02 and 56.03 do not,
however, cover:

(a)   Felt impregnated, coated, covered or laminated with plastics or rubber, containing 50% 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 rubber, combined with felt or nonwovens, where the textile
material is present merely for reinforcing purposes (Chapter 39 or 40).

4.  Heading No.56.04 does not cover textile yarn, or strip or the like of heading No.54.04 or 54.05, 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.

HEADING/
H.S.CODE

DESCRIPTION

SU

ID

VAT

LVY

EXC

56.01

Wadding of textile materials and articles thereof; textile fibres, =<5mm

5601.2100.00

Of cotton

20

5

5601.2200.00

Of manmade fibres

20

5

5601.2900.00

.. Other

20

5

5601.3000.00

Textile flock and dust and mill neps

20

5

56.02

Felt

5602.1000.00

Needleloom felt and stitchbonded fibre fabrics

20

5

5602.2100.00

Of wool or fine animal hair

20

5

5602.2900.00

Of other textile materials

20

5

5602.9000.00

Felt, whether or not impregnated, coated Other

20

5

56.03

Nonwovens

5603.1100.00

Weighing not more than 25 g/m2

20

5

5603.1200.00

Weighing more than 25 g/m2 but not more than 70 g/m2

20

5

5603.1300.00

Weighing more than 70 g/m2 but not more than 150 g/m2

20

5

5603.1400.00

Weighing more than 150 g/m2

20

5

5603.9100.00

Weighing not more than 25 g/m2

20

5

5603.9200.00

Weighing more than 25 g/m2 but not more than 70 g/m2

20

5



HEADING/
H.S.CODE

DESCRIPTION

SU

ID

VAT

LVY

EXC

56.03

Nonwovens

5603.9300.00

Weighing more than 70 g/m2 but not more than 150 g/m2

20

5

5603.9400.00

Weighing more than 150 g/m2

20

5

56.04

Rubber thread and cord, textile covered; textile yarn, covered

5604.1000.00

Rubber thread and cord, textile covered

10

5

5604.9000.00

Rubber thread and cord, textile covered; Other

10

5

56.05

Metallized yarn, being textile yarn, or strip, etc, in thread

5605.0000.00

Metallised yarn, whether or not gimped, being textile yarn,

10

5

56.06

Gimped yarn and strip; chenille yarn; loop wale-yarn

5606.0000.00

.04 or 54.

10

5

56.07

Twine, cordage, rope and cables

5607.2100.00

Binder or baler twine

10

5

5607.2900.00

Other; Of sisal or other textile fibres of the genus Agave

10

5

5607.4100.00

Binder or baler twine

10

5

10

5607.4900.00

Other Twine, cordage, ropes and cables, whether or not p

10

5

10

5607.5000.00

Of other synthetic fibres

10

5

10

5607.9000.00

Other excluding Binder or baler twine

10

5

10

56.08

Knotted netting of twine, cordage or rope; made up fishing nets, etc

5608.1100.00

Made up fishing nets

5

5

5608.1900.00

Other Knotted netting of twine, cordage or rope; made up

20

5

5608.9010.00

Made up fishing nets

5

5

5608.9090.00

Other knotted netting twine not specified

20

5

56.09

Articles of yarn, strip, etc, twine, cordage, rope or cables, nes

5609.0000.00

.04 or 54.

20

5