[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]

Government of India

Ministry of Finance

(Department of Revenue)

(Central Board of Excise and Customs)

NOTIFICATION

No. 189/2009-CUSTOMS (N.T.)

New Delhi, 31^st December, 2009

10 Pausa, 1931 (SAKA)

G.S.R. … (E) – In exercise of the powers conferred by sub-section (1) of section 5 of the Customs Tariff Act, 1975 (51 of 1975), the Central Government hereby makes the following rules, namely:-

1. Short title and commencement.- (1) These rules may be called the Customs Tariff [Determination of Origin of Goods under the Preferential Trade Agreement between the Governments of Member States of the Association of Southeast Asian Nations (ASEAN) and the Republic of India] Rules, 2009.

(2)     They shall come into force on the 1^st day of January, 2010.

2. Definitions.- In these rules, unless the context otherwise requires,-

(a) “Agreement” means the Agreement on Trade in Goods under the Framework Agreement on the Comprehensive Economic Co-operation between the Republic of India and the Association of Southeast Asian Nations (ASEAN) signed on the 13^th day of August, 2009.

(b) “AIFTA” means the ASEAN-India Free Trade Area under the Framework Agreement on Comprehensive Economic Co-operation between the Republic of India and the Association of Southeast Asian Nations;

(c) “ASEAN” means the Association of Southeast Asian Nations which comprises of the Brunei Darussalam, the Kingdom of Cambodia, the Republic of Indonesia, the Lao PDR, Malaysia, the Union of Myanmar, the Republic of the Philippines, the Republic of Singapore, the Kingdom of Thailand and the Socialist Republic of Viet Nam and whose members are referred to in the Agreement collectively as the ASEAN Member States and individually as an ASEAN Member State;

(d) “CIF” means the value of the goods imported, the cost of freight and insurance up to the port or place of entry into the country of importation;

(e) “FOB” means the free-on-board value as determined in the manner as specified in paragraph 1 of the Annexure I;

(f) “Framework Agreement” means the Framework Agreement on Comprehensive Economic Co-operation between the Republic of India and the Association of Southeast Asian Nations, signed in Bali, Indonesia on the 8^th October 2003;

(g) “identical and interchangeable materials” means the materials being of the same kind possessing similar technical and physical characteristics, and after being incorporated into the finished product, they cannot be distinguished from one another for origin purposes;

(h) “material” means raw materials, ingredients, parts, components, sub-assembly or goods that are physically incorporated into another goods or are subject to a process in the production of another goods;

(i) “originating products” means products that qualify as originating in accordance with the provisions of rule 3;

(j) “party” means India or an ASEAN Member State and “parties” means India and ASEAN member States collectively;

(k) “product” means product which is wholly obtained or produced or being manufactured, even if it is intended for later use in another manufacturing operation;

(l) “production” means methods of obtaining goods including growing, mining, harvesting, raising, breeding, extracting, gathering, collecting, capturing, fishing, trapping, hunting, manufacturing, producing, processing or assembling goods.

3. Origin criteria.- The products imported by a party which are consigned directly under rule 8, shall be deemed to be originating and eligible for preferential tariff treatment if they conform to the origin requirements under any one of the following:-

(a) products which are wholly obtained or produced in the exporting party as specified in rule 4; or,

(b) products not wholly produced or obtained in the exporting party provided that the said products are eligible under rule 5 or 6.

4. Wholly produced or obtained products.- For the purpose of clause (a) of rule 3, the following shall be considered as wholly produced or obtained in a party:-

(a) plant and plant products grown and harvested in the party;

Explanation.- For the purpose of this clause, “plant” means all plant life, including forestry products, fruit, flowers, vegetables, trees, seaweed, fungi and live plants;

(b) live animals born and raised in the party;

(c) products obtained from live animals referred to in clause (b);

Explanation 1.- For the purpose of clauses (b) and (c), “animals” means all animal life, including mammals, birds, fish, crustaceans, molluscs, reptiles, and living organisms.

Explanation 2.- For the purpose of this clause , “products” means those obtained from live animals without further processing, including milk, eggs, natural honey, hair, wool, semen and dung;

(d) products obtained from hunting, trapping, fishing, aquaculture, gathering or capturing conducted in the party;

(e) minerals and other naturally occurring substances, not included in clauses (a) to (d), extracted or taken from the party’s soil, water, seabed or beneath the seabed;

(f) products taken from the water, seabed or beneath the seabed outside the territorial water of the party, provided that that party has the right to exploit such water, seabed and beneath the seabed in accordance with the United Nations Convention on the Law of the Sea, 1982;

(g) products of sea-fishing and other marine products taken from the high seas by vessels registered with the party and entitled to fly the flag of that party;

(h) products processed and/or made on board factory ships registered with the party and entitled to fly the flag of that party, exclusively from products referred to in clause (g);

(i) articles collected in the party which can no longer perform their original purpose nor are capable of being restored or repaired and are fit only for disposal or recovery of parts of raw materials, or for recycling purposes; and

Explanation.- For the purpose of this clause, “article” means all scrap and waste including scrap and waste resulting from manufacturing or processing operations or consumption in the same country, scrap machinery, discarded packaging and all products that can no longer perform the purpose for which they were produced and are fit only for disposal for the recovery of raw materials and such manufacturing or processing operations shall include all types of processing, not only industrial or chemical but also mining, agriculture, construction, refining, incineration and sewage treatment operations;

(j) products obtained or produced in the party solely from products referred to in clauses (a) to (i).

5. Not wholly produced or obtained products.- (1) For the purpose of clause (b) of rule 3, a product shall be deemed to be originating, if -

(i) the AIFTA content is not less than 35 per cent. of the FOB value; and

(ii) the non-originating materials have undergone at least a change in tariff sub-heading (CTSH) level i.e. at six digit of the Harmonized System:

Provided that the final process of the manufacture is performed within the territory of the exporting party.

(2) For the purpose of clause (i) of sub-rule (1), the formula for calculating the 35 per cent. AIFTA content is as follows:

(i) Direct Method

AIFTA Material Cost	+	Direct Labour Cost	+	Direct Overhead Cost	+	Other Cost	+	Profit	x 100 % ≥ 35%
FOB Price

(ii) Indirect Method

Value of Imported Non-AIFTA Materials, Parts or Produce	+	Value of Undetermined Origin Materials, Parts or Produce	x 100 % ≤ 65%
FOB Price

(3) The parties are free to adopt the method of calculating the AIFTA content, whether it is the direct or indirect method and any verification of the AIFTA content by the importing party shall be done on the basis of the method used by the exporting party.

(4) Each party shall adhere to one method of calculating AIFTA content to promote transparency, consistency and certainty:

Provided that any change in the method of calculation shall be notified to all the parties at least six months prior to the adoption of the new method.

(5) The value of the non-originating materials shall be -

(i) the CIF value at the time of importation of the materials, parts or produce; or

(ii) the earliest ascertained price paid for the materials, parts or produce of undetermined origin in the territory of the party where the working or processing takes place.

(6) The method of calculating for AIFTA content is as set out in Annexure I annexed to these rules.

6. Cumulative rule of origin.-Unless otherwise provided for, products which comply with origin requirements referred in rule 3 and which are used in a party as materials for a product which is eligible for preferential treatment under these rules shall be considered as products originating in that party where working or processing of the product has taken place.

7. Minimal operations and processes.- (1) Notwithstanding anything contained in these rules, a product shall not be considered originating in a party if the following operations are undertaken exclusively by itself or in combination in the territory of that party:-

(a) operations to ensure the preservation of products in good condition during transport and storage (such as drying, freezing, keeping in brine, ventilation, spreading out, chilling, placing in salt, sulphur dioxide or other aqueous solutions, removal of damaged parts, and like operations);

(b) simple operations consisting of removal of dust, sifting or screening, sorting, classifying, matching (including the making-up of sets of articles), washing, painting, cutting;

(c) changes of packing and breaking up and assembly of consignments;

(d) simple cutting, slicing and repacking or placing in bottles, flasks, bags, boxes, fixing on cards or boards, and all other simple packing operations;

(e) affixing of marks, labels or other like distinguishing signs on products or their packaging;

(f) simple mixing of products whether or not of different kinds, where one or more components of the mixture do not meet the conditions laid down in these rules to enable them to be considered as originating products;

(g) simple assembly of parts of products to constitute a complete product;

(h) disassembly;

(i) slaughter which means the mere killing of animals; and

(j) mere dilution with water or another substance that does not materially alter the characteristics of the products.

(2) For textiles and textile products listed in the Annexure II annexed to these rules, an article or material shall not be considered to be originating in a party by virtue of merely having undergone any of the following:-

(a) simple combining operations, labelling, pressing, cleaning or dry cleaning or packaging operations, or any combination thereof;

(b) cutting to length or width and hemming, stitching or overlocking fabrics which are readily identifiable as being intended for a particular commercial use;

(c) trimming and/or joining together by sewing, looping, linking, attaching of accessory articles such as straps, bands, beads, cords, rings and eyelets;

(d) one or more finishing operations on yarns, fabrics or other textile articles, such as bleaching, waterproofing, decating, shrinking, mercerizing, or similar operations; or

(e) dyeing or printing of fabrics or yarns.

8. Direct Consignment.- The following shall be considered as consigned directly from the exporting party to the importing party, -

(a) if the products are transported passing through the territory of any other AIFTA parties;

(b) if the products are transported without passing through the territory of any non-AIFTA parties;

(c) if the products whose transport involves transit through one or more intermediate non-parties with or without transshipment or temporary storage in such non-parties provided that -

(i) the transit entry is justified for geographical reason or by consideration related exclusively to transport requirements;

(ii) the products have not entered into trade or consumption there; and

(iii) the products have not undergone any operation there other than unloading and reloading or any operation required to keep them in good condition.

9. Treatment of packing.- (1) Packages and packing materials for retail sale, when classified together with the packaged product, shall not be taken into account in considering whether all non-originating materials used in the manufacture of a product fulfill the criterion corresponding to a change of tariff classification of the said product.

(2) Where a product is subject to an ad valorem percentage criterion, the value of the packages and packing materials for retail sale shall be taken into account in its origin assessment, in case the packing is considered as forming a whole with products.

(3) The containers and packing materials exclusively used for the transport of a product shall not be taken into account for determining the origin of the goods.

10. Accessories, spare parts, tools and instructional or other information material.- The origin of accessories, spare parts, tools and instructional or other information materials presented with the products shall not be taken into account in determining the origin of the products, provided that such accessories, spare parts, tools and instructional or other information materials are –

(a) in accordance with the standard trade practices in the domestic market of the exporting party; and,

(b) classified with the products at the time of assessment of customs duties by the importing party:

Provided that, if the products are subject to a qualifying AIFTA content requirement under these rules, the value of such accessories, spare parts tools and instructional or other information material shall be taken into account as originating or non-originating materials, as the case may be, in calculating the qualifying AIFTA content.

11. Indirect Materials.- For determining whether a product originates in a party, any indirect material such as power and fuel, plant and equipment, or machines and tools used to obtain such products shall be treated as originating whether such material originates in non-parties or not, and its value shall be the cost registered in the accounting records of the producer of the export goods.

12. Identical and interchangeable materials.- For the purpose of determining origin of a product, when it is manufactured utilising both originating and non-originating materials, mixed or physically combined, the origin of such materials can be determined by generally accepted accounting principles of stock control applicable or inventory management practised in the exporting party.

13. Certificate of Origin.- Any claim that a product shall be accepted as eligible for preferential tariff treatment shall be supported by a Certificate of Origin as per the specimen in the Attachment to the Operational Certification Procedures issued by a Government authority designated by the exporting party and notified to the other parties in accordance with the Operational Certification Procedures as set out in Annexure III annexed to these rules.

[F. No. 467/68/2004-Cus.V/ICD]

(Vikas)

Under Secretary to the Government of India

Annexure I

[see sub-rule (6) of rule 5]

METHOD OF CALCULATION FOR THE AIFTA CONTENT

1. FOB price shall be calculated as follows:

(a) FOB Price = Ex-Factory Price + Other Costs

(b) Other Costs in the calculation of the FOB price shall refer to the costs incurred in placing the products in the ship for export, including but not limited to, domestic transport costs, storage and warehousing, port handling, brokerage fees, service charges, etc.

2. Formula for ex-factory price:

(a) Ex-Factory Price = Production Cost + Profit

(b) Formula for production cost,

(i) Production Cost = Cost of Raw Materials + Labour Cost + Overhead Cost

(ii) Cost of Raw Materials shall include:

· Cost of raw materials

· Freight and insurance

(iii) Labour Cost shall include:

· Wages

· Remuneration

· Other employee benefits associated with the manufacturing process

(iv) Overhead Costs, (non-exhaustive list) shall include, but not limited to:

· real property items associated with the production process (insurance, factory rent and leasing, depreciation on buildings, repair and maintenance, taxes, interests on mortgage)

· leasing of and interest payments for plant and equipment

· factory security

· insurance (plant, equipment and materials used in the manufacture of the goods)

· utilities (energy, electricity, water and other utilities directly attributable to the production of the good)

· research, development, design and engineering

· dies, moulds, tooling and the depreciation, maintenance and repair of plant and equipment

· royalties or licenses (in connection with patented machines or processes used in the manufacture of the good or the right to manufacture the good)

· inspection and testing of materials and the goods

· storage and handling in the factory

· disposal of recyclable wastes

· cost elements in computing the value of raw materials, i.e. port and clearance charges and import duties paid for dutiable component

Annexure II

[see sub-rule (2) of rule 7]

LIST

OF TEXTILES AND TEXTILE PRODUCTS

(Based on HS 2002)

A. Fibres and yarns

No	HS 2002	Description
1	5004.00	Silk yarn (other than yarn spun from silk waste) not put up for retail sale.
2	5005.00	Yarn spun from silk waste, not put up for retail sale.
3	5006.00	Silk yarn and yarn spun from silk waste, put up for retail sale; silk-worm gut.
		Wool and fine or coarse animal hair, carded or combed (including combed wool in fragments).
4	5105.10	- Carded wool
		- Wool tops and other combed wool
5	5105.21	- - Combed wool in fragments
6	5105.29	- - Other
		- Fine animal hair, carded or combed
7	5105.31	- - Of Kashmir (cashmere) goats
8	5105.39	- - Other
9	5105.40	- Coarse animal hair, carded or combed
		Yarn of carded wool, not put up for retail sale.
10	5106.10	- Containing 85% or more by weight of wool
11	5106.20	- Containing less than 85% by weight of wool
		Yarn of combed wool, not put up for retail sale.
12	5107.10	- Containing 85% or more by weight of wool
13	5107.20	- Containing less than 85% by weight of wool
		Yarn of fine animal hair (carded or combed), not put up for retail sale.
14	5108.10	- Carded
15	5108.20	- Combed
		Yarn of wool or of fine animal hair, put up for retail sale.
16	5109.10	- Containing 85% or more by weight of wool or fine animal hair
17	5109.90	- Other
18	5110.00	Yarn of coarse animal hair or of horsehair (including gimped horsehair yarn), whether or not put up for retail sale.
		Cotton sewing thread, whether or not put up for retail sale.
		- Not put up for retail sale
19	5204.11	- - Containing 85% or more by weight of cotton
20	5204.19	- - Other
21	5204.20	- Put up for retail sale
		Cotton yarn (other than sewing thread), containing 85% or more by weight of cotton, not put up for retail sale.
		- Single yarn, of uncombed fibres
22	5205.11	- - Measuring 714.29 decitex or more (not exceeding 14 metric number)
23	5205.12	- - Measuring less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number)
24	5205.13	- - Measuring less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number)
25	5205.14	- - Measuring less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number)
26	5205.15	- - Measuring less than 125 decitex (exceeding 80 metric number)
		- Single yarn, of combed fibres
27	5205.21	- - Measuring 714.29 decitex or more (not exceeding 14 metric number)
28	5205.22	- - Measuring less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number)
29	5205.23	- - Measuring less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number)
30	5205.24	- - Measuring less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number)
31	5205.26	- - Measuring less than 125 decitex but not less than 106.38 decitex (exceeding 80 metric number but not exceeding 94 metric number)
32	5205.27	- - Measuring less than 106.38 decitex but not less than 83.33 decitex (exceeding 94 metric number but not exceeding 120 metric number)
33	5205.28	- - Measuring less than 83.33 decitex (exceeding 120 metric number)
		- Multiple (folded) or cabled yarn, of uncombed fibres
34	5205.31	- - Measuring per single yarn 714.29 decitex or more (not exceeding 14 metric number per single yarn)
35	5205.32	- - Measuring per single yarn less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number per single yarn)
36	5205.33	- - Measuring per single yarn less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number per single yarn)
37	5205.34	- - Measuring per single yarn less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number per single yarn)
38	5205.35	- - Measuring per single yarn less than 125 decitex (exceeding 80 metric number per single yarn)
		- Multiple (folded) or cabled yarn, of combed fibres
39	5205.41	- - Measuring per single yarn 714.29 decitex or more (not exceeding 14 metric number per single yarn)
40	5205.42	- - Measuring per single yarn less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number per single yarn)
41	5205.43	- - Measuring per single yarn less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number per single yarn)
42	5205.44	- - Measuring per single yarn less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number per single yarn)
43	5205.46	- - Measuring per single yarn less than 125 decitex but not less than 106.38 decitex (exceeding 80 metric number but not exceeding 94 metric number per single yarn)
44	5205.47	- - Measuring per single yarn less than 106.38 decitex but not less than 83.33 decitex (exceeding 94 metric number but not exceeding 120 metric number per single yarn)
45	5205.48	- - Measuring per single yarn less than 83.33 decitex (exceeding 120 metric number per single yarn)
		Cotton yarn (other than sewing thread), containing less than 85% by weight of cotton, not put up for retail sale.
		- Single yarn, of uncombed fibres
46	5206.11	- - Measuring 714.29 decitex or more (not exceeding 14 metric number)
47	5206.12	- - Measuring less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number)
48	5206.13	- - Measuring less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number)
49	5206.14	- - Measuring less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number)
50	5206.15	- - Measuring less than 125 decitex (exceeding 80 metric number)
		- Single yarn, of combed fibres
51	5206.21	- - Measuring 714.29 decitex or more (not exceeding 14 metric number)
52	5206.22	- - Measuring less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number)
53	5206.23	- - Measuring less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number)
54	5206.24	- - Measuring less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number)
55	5206.25	- - Measuring less than 125 decitex (exceeding 80 metric number)
		- Multiple (folded) or cabled yarn, of uncombed fibres
56	5206.31	- - Measuring per single yarn 714.29 decitex or more (not exceeding 14 metric number per single yarn)
57	5206.32	- - Measuring per single yarn less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number per single yarn)
58	5206.33
59	5206.34	- - Measuring per single yarn less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number per single yarn)
60	5206.35	- - Measuring per single yarn less than 125 decitex (exceeding 80 metric number per single yarn)
		- Multiple (folded) or cabled yarn, of combed fibres
61	5206.41	- - Measuring per single yarn 714.29 decitex or more (not exceeding 14 metric number per single yarn)
62	5206.42	- - Measuring per single yarn less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number per single yarn)
63	5206.43	- - Measuring per single yarn less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number per single yarn)
64	5206.44	- - Measuring per single yarn less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number per single yarn
65	5206.45	- - Measuring per single yarn less than 125 decitex (exceeding 80 metric number per single yarn)
		Cotton yarn (other than sewing thread) put up for retail sale.
66	5207.10	- Containing 85% or more by weight of cotton
67	5207.90	- Other
		Flax yarn.
68	5306.10	- Single
69	5306.20	- Multiple (folded) or cabled
		Yarn of jute or of other textile bast fibres of heading 53.03.
70	5307.10	- Single
71	5307.20	- Multiple (folded) or cabled
		Yarn of other vegetable textile fibres; paper yarn.
72	5308.20	- True hemp yarn
73	5308.90	- Other
		Sewing thread of man-made filaments, whether or not put up for retail sale.
74	5401.10	- Of synthetic filaments
75	5401.20	- Of artificial filaments
		Synthetic filament yarn (other than sewing thread), not put up for retail sale, including synthetic monofilament of less than 67 decitex.
76	5402.10	- High tenacity yarn of nylon or other polyamides
77	5402.20	- High tenacity yarn of polyesters
		- Textured yarn
78	5402.31	- - Of nylon or other polyamides, measuring per single yarn not more than 50 tex
79	5402.32	- - Of nylon or other polyamides, measuring per single yarn more than 50 tex
80	5402.33	- - Of polyesters
81	5402.39	- - Other
		- Other yarn, single, untwisted or with a twist not exceeding 50 turns per metre
82	5402.41	- - Of nylon or other polyamides
83	5402.42	- - Of polyesters, partially oriented
84	5402.43	- - Of polyesters, other
85	5402.49	- - Other
		- Other yarn, single, with a twist exceeding 50 turns per metre
86	5402.51	- - Of nylon or other polyamides
87	5402.52	- - Of polyesters
88	5402.59	- - Other
		- Other yarn, multiple (folded) or cabled
89	5402.61	- - Of nylon or other polyamides
90	5402.62	- - Of polyesters
91	5402.69	- - Other
		Artificial filament yarn (other than sewing thread), not put up for retail sale, including artificial monofilament of less than 67 decitex.
92	5403.10	- High tenacity yarn of viscose rayon
93	5403.20	- Textured yarn
		- Other yarn, single
94	5403.31	- - Of viscose rayon, untwisted or with a twist not exceeding 120 turns per metre
95	5403.32	- - Of viscose rayon, with a twist exceeding 120 turns per metre
96	5403.33	- - Of cellulose acetate
97	5403.39	- - Other
		- Other yarn, multiple (folded) or cabled
98	5403.41	- - Of viscose rayon
99	5403.42	- - Of cellulose acetate
100	5403.49	- - Other
		Synthetic monofilament of 67 decitex or more and of which no cross-sectional dimension exceeds 1 mm; strip and the like (for example, artificial straw) of synthetic textile materials of an apparent width not exceeding 5 mm.
101	5404.10	- Monofilament
102	5404.90	- Other
103	5405.00	Artificial monofilament of 67 decitex or more and of which no cross-sectional dimension exceeds 1 mm; strip and the like (for example, artificial straw) of artificial textile materials of an apparent width not exceeding 5 mm.
		Man-made filament yarn (other than sewing thread), put up for retail sale.
104	5406.10	- Synthetic filament yarn
105	5406.20	- Artificial filament yarn
		Synthetic filament tow.
106	5501.10	- Of nylon or other polyamides
107	5501.20	- Of polyesters
108	5501.30	- Acrylic or modacrylic
109	5501.90	- Other
110	5502.00	Artificial filament tow.
		Synthetic staple fibres, not carded, combed or otherwise processed for spinning.
111	5503.10	- Of nylon or other polyamides
112	5503.20	- Of polyesters
113	5503.30	- Acrylic or modacrylic
114	5503.40	- Of polypropylene
115	5503.90	- Other
		Artificial staple fibres, not carded, combed or otherwise processed for spinning.
116	5504.10	- Of viscose rayon
117	5504.90	- Other
		Waste (including noils, yarn waste and garnetted stock) of man-made fibres.
118	5505.10	- Of synthetic fibres
119	5505.20	- Of artificial fibres
		Synthetic staple fibres, carded, combed or otherwise processed for spinning.
120	5506.10	- Of nylon or other polyamides
121	5506.20	- Of polyesters
122	5506.30	- Acrylic or modacrylic
123	5506.90	- Other
124	5507.00	Artificial staple fibres, carded, combed or otherwise processed for spinning.
		Sewing thread of man-made staple fibres, whether or not put up for retail sale.
125	5508.10	- Of synthetic staple fibres
126	5508.20	- Of artificial staple fibres
		Yarn (other than sewing thread) of synthetic staple fibres, not put up for retail sale
		- Containing 85% or more by weight of staple fibres of nylon or other polyamides
127	5509.11	- - Single yarn
128	5509.12	- - Multiple (folded) or cabled yarn
		- Containing 85% or more by weight of polyester staple fibres
129	5509.21	- - Single yarn
130	5509.22	- - Multiple (folded) or cabled yarn
		- Containing 85% or more by weight of acrylic or modacrylic staple fibres
131	5509.31	- - Single yarn
132	5509.32	- - Multiple (folded) or cabled yarn
		- Other yarn, containing 85% or more by weight of synthetic staple fibres
133	5509.41	- - Single yarn
134	5509.42	- - Multiple (folded) or cabled yarn
		- Other yarn, of polyester staple fibres
135	5509.51	- - Mixed mainly or solely with artificial staple fibres
136	5509.52	- - Mixed mainly or solely with wool or fine animal hair
137	5509.53	- - Mixed mainly or solely with cotton
138	5509.59	- - Other
		- Other yarn, of acrylic or modacrylic staple fibres
139	5509.61	- - Mixed mainly or solely with wool or fine animal hair
140	5509.62	- - Mixed mainly or solely with cotton
141	5509.69	- - Other
		- Other yarn
142	5509.91	- - Mixed mainly or solely with wool or fine animal hair
143	5509.92	- - Mixed mainly or solely with cotton
144	5509.99	- - Other
		Yarn (other than sewing thread) of artificial staple fibres, not put up for retail sale.
		- Containing 85% or more by weight of artificial staple fibres
145	5510.11	- - Single yarn
146	5510.12	- - Multiple (folded) or cabled yarn
147	5510.20	- Other yarn, mixed mainly or solely with wool or fine animal hair
148	5510.30	- Other yarn, mixed mainly or solely with cotton
149	5510.90	- Other yarn
		Yarn (other than sewing thread) of man-made staple fibres, put up for retail sale.
150	5511.10	- Of synthetic staple fibres, containing 85% or more by weight of such fibres
151	5511.20	- Of synthetic staple fibres, containing less than 85% by weight of such fibres
152	5511.30	- Of artificial staple fibres

B. Fabric/Carpets and Other Textile Floor Coverings; Special Yarns, Twine, Cordage and Ropes and Cables and Articles thereof

No	HS 2002	Description
		Woven fabrics of silk or of silk waste.
1	5007.10	- Fabrics of noil silk
2	5007.20	- Other fabrics, containing 85% or more by weight of silk or of silk waste other than noil silk
3	5007.90	- Other fabrics
		Woven fabrics of carded wool or of carded fine animal hair.
		- Containing 85% or more by weight of wool or of fine animal hair
4	5111.11	- - Of a weight not exceeding 300 g/m2
5	5111.19	- - Other
6	5111.20	- Other, mixed mainly or solely with man-made filaments
7	5111.30	- Other, mixed mainly or solely with man-made staple fibres
8	5111.90	- Other
		Woven fabrics of combed wool or of combed fine animal hair.
		- Containing 85% or more by weight of wool or of fine animal hair
9	5112.11	- - Of a weight not exceeding 200 g/m2
10	5112.19	- - Other
11	5112.20	- Other, mixed mainly or solely with man-made filaments
12	5112.30	- Other, mixed mainly or solely with man-made staple fibres
13	5112.90	- Other
14	5113.00	Woven fabrics of coarse animal hair or of horsehair.
		Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing not more than 200 g/m^2.
		- Unbleached
15	5208.11	- - Plain weave, weighing not more than 100 g/m^2
16	5208.12	- - Plain weave, weighing more than 100 g/m^2
17	5208.13	- - 3-thread or 4-thread twill, including cross twill
18	5208.19	- - Other fabrics
		- Bleached
19	5208.21	- - Plain weave, weighing not more than 100 g/m2
20	5208.22	- - Plain weave, weighing more than 100 g/m^2
21	5208.23	- - 3-thread or 4-thread twill, including cross twill
22	5208.29	- - Other fabrics
		- Dyed
23	5208.31	- - Plain weave, weighing not more than 100 g/m^2
24	5208.32	- - Plain weave, weighing more than 100 g/m^2
25	5208.33	- - 3-thread or 4-thread twill, including cross twill
26	5208.39	- - Other fabrics
		- Of yarns of different colours
27	5208.41	- - Plain weave, weighing not more than 100 g/m^2
28	5208.42	- - Plain weave, weighing more than 100 g/m^2
29	5208.43	- - 3-thread or 4-thread twill, including cross twill
30	5208.49	- - Other fabrics
		- Printed
31	5208.51	- - Plain weave, weighing not more than 100 g/m^2
32	5208.52	- - Plain weave, weighing more than 100 g/m^2
33	5208.53	- - 3-thread or 4-thread twill, including cross twill
34	5208.59	- - Other fabrics
		Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing more than 200 g/m^2.
		- Unbleached
35	5209.11	- - Plain weave
36	5209.12	- - 3-thread or 4-thread twill, including cross twill
37	5209.19	- - Other fabrics
		- Bleached
38	5209.21	- - Plain weave
39	5209.22	- - 3-thread or 4-thread twill, including cross twill
40	5209.29	- - Other fabrics
		- Dyed
41	5209.31	- - Plain weave
42	5209.32	- - 3-thread or 4-thread twill, including cross twill
43	5209.39	- - Other fabrics
		- Of yarns of different colours
44	5209.41	- - Plain weave
45	5209.42	- - Denim
46	5209.43	- - Other fabrics of 3-thread or 4-thread twill, including cross twill
47	5209.49	- - Other fabrics
		- Printed
48	5209.51	- - Plain weave
49	5209.52	- - 3-thread or 4-thread twill, including cross twill
50	5209.59	- - Other fabrics
		Woven fabrics of cotton, containing less than 85% by weight of cotton, mixed mainly or solely with man-made fibres, weighing not more than 200 g/m^2.
		- Unbleached
51	5210.11	- - Plain weave
52	5210.12	- - 3-thread or 4-thread twill, including cross twill
53	5210.19	- - Other fabrics
		- Bleached
54	5210.21	- - Plain weave
55	5210.22	- - 3-thread or 4-thread twill, including cross twill
56	5210.29	- - Other fabrics
		- Dyed
57	5210.31	- - Plain weave
58	5210.32	- - 3-thread or 4-thread twill, including cross twill
59	5210.39	- - Other fabrics
		- Of yarns of different colours
60	5210.41	- - Plain weave
61	5210.42	- - 3-thread or 4-thread twill, including cross twill
62	5210.49	- - Other fabrics
		- Printed
63	5210.51	- - Plain weave
64	5210.52	- - 3-thread or 4-thread twill, including cross twill
65	5210.59	- - Other fabrics
		Woven fabrics of cotton, containing less than 85% by weight of cotton, mixed mainly or solely with man-made fibres, weighing more than 200 g/m^2.
		- Unbleached
66	5211.11	- - Plain weave
67	5211.12	- - 3-thread or 4-thread twill, including cross twill
68	5211.19	- - Other fabrics
		- Bleached
69	5211.21	- - Plain weave
70	5211.22	- - 3-thread or 4-thread twill, including cross twill
71	5211.29	- - Other fabrics
		- Dyed
72	5211.31	- - Plain weave
73	5211.32	- - 3-thread or 4-thread twill, including cross twill
74	5211.39	- - Other fabrics
		- Of yarns of different colours
75	5211.41	- - Plain weave
76	5211.42	- - Denim
77	5211.43	- - Other fabrics of 3-thread or 4-thread twill, including cross twill
78	5211.49	- - Other fabrics
		- Printed
79	5211.51	- - Plain weave
80	5211.52	- - 3-thread or 4-thread twill, including cross twill
81