CHAPTER 59

 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 ornamental 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 partially 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 from yarn, strip or the like, impregnated, coated, covered or sheathed with
      plastics, of heading 56.04.

3.-For the purposes of heading 59.05, the expression " textile wall coverings " applies to products
  in rolls, of a width of 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 wall coverings consisting of textile flock or dust fixed
 directly on a backing of paper (heading 48.14) or on a textile backing (generally heading 59.07).

4.-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 from 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 strips of cellular rubber, combined
 with textile fabric, where the textile fabric is present merely for reinforcing purposes (Chapter



  40), or textile products of heading 58.11.


5.-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
      back-cloths or the like);

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

(d)  Fabrics finished with normal dressings 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 fabrics (heading
      68.05);

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

(h)  Metal foil on a backing of textile fabrics (Section XV).

6.-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).

7.-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 fabrics made of velvet
           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 coated, impregnated 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).



 
subdivisions
59.01 - TEXTILE 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.
59.02 - TYRE CORD FABRIC OF HIGH TENACITY YARN OF NYLON OR OTHER
      POLYAMIDES, POLYESTERS OR VISCOSE RAYON.
59.03 - TEXTILE FABRICS IMPREGNATED, COATED, COVERED OR LAMINATED WITH
      PLASTICS, OTHER THAN THOSE OF HEADING 59.02.
59.04 - LINOLEUM, 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.
59.05 - TEXTILE WALL COVERINGS.
59.06 - RUBBERISED TEXTILE FABRICS, OTHER THAN THOSE OF HEADING 59.02.
59.07 - TEXTILE FABRICS OTHERWISE IMPREGNATED, COATED OR COVERED; PAINTED
      CANVAS BEING THEATRICAL SCENERY, STUDIO BACK-CLOTHS OR THE LIKE.
59.08 - TEXTILE 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.
59.09 - TEXTILE HOSEPIPING AND SIMILAR TEXTILE TUBING, WITH OR WITHOUT LINING,
      ARMOUR OR ACCESSORIES OF OTHER MATERIALS.
59.10 - TRANSMISSION OR CONVEYOR BELTS OR BELTING, OF TEXTILE MATERIAL,
      WHETHER OR NOT IMPREGNATED, COATED, COVERED OR LAMINATED WITH
      PLASTICS, OR REINFORCED WITH METAL OR OTHER MATERIAL.
59.11 - TEXTILE PRODUCTS AND ARTICLES, FOR TECHNICAL USES, SPECIFIED IN NOTE 7
      TO THIS CHAPTER (+).


preceded by CHAPTER 58 - SPECIAL WOVEN FABRICS; TUFTED TEXTILE FABRICS; LACE;
                           TAPESTRIES; TRIMMINGS; EMBROIDERY
followed by CHAPTER 60 - KNITTED OR CROCHETED FABRICS

HEADING/
H.S.CODE

DESCRIPTION

SU

ID

VAT

LVY

EXC

59.01

Textile fabrics, gum-coated; prepared painting canvas, etc

5901.1000.00

Textile fabrics coated with gum or amylaceous substances,

20

7.5

5901.9000.00

Textile fabrics coated with gum or amylaceous substances, of a kind used

20

7.5

59.02

Tyre cord fabric of high tenacity yarn of nylon, etc

5902.1000.00

Of nylon or other polyamides

10

7.5

5902.2000.00

Of polyesters

10

7.5

5902.9000.00

.. Other

10

7.5

59.03

Textile fabrics impregnated, coated, covered or laminated with plastics

5903.1000.00

With poly(vinyl chloride)

20

7.5

5903.2000.00

With polyurethane

20

7.5

5903.9000.00

... Other

20

7.5

59.04

Linoleum; floor coverings withcoating applied on a textile backing

5904.1000.00

Linoleum

M2

20

7.5

5904.9000.00

.. Other

M2

20

7.5

59.05

Textile wall coverings

5905.0000.00

.

M2

20

7.5

59.06

Rubberized textile fabrics

5906.1000.00

Adhesive tape of a width not exceeding 20 cm

20

7.5

5906.9100.00

Knitted or crocheted

20

7.5



HEADING/
H.S.CODE

DESCRIPTION

SU

ID

VAT

LVY

EXC

59.06

Rubberized textile fabrics

5906.9900.00

Other rubberised textile fabrics, nes

20

7.5

59.07

Textile fabrics otherwise impregnated... ; painted canvas...

5907.0000.00

Textile fabrics otherwise impregnated, coated or covered; p

20

7.5

59.08

Textile wicks for lamps...; incandescent gas mantles, etc

5908.0000.00

Textile wicks, woven, plaited or knitted, for lamps, stove

20

7.5

59.09

Textile... tubing, with or without lining, etc, of other materials

5909.0000.00

Textile hosepiping and similar textile tubing, with or with

20

7.5

59.10

Transmission or conveyor belts or belting, of textile material

5910.0000.00

Transmission or conveyor belts or belting, of textile mater

10

7.5

59.11

Textile products and articles, for technical uses, specified in note 7

5911.1000.00

Textile fabrics, felt and feltlined woven fabrics, coate

10

7.5

5911.2000.00

Bolting cloth, whether or not made up

10

7.5

5911.3100.00

Weighing less than 650 g/m2

10

7.5

5911.3200.00

Weighing 650 g/m2 or more

10

7.5

5911.4000.00

Straining cloth of a kind used in oil presses or the like, including that of
human hair

10

7.5

5911.9000.00

... Other

10

7.5