CEPT RULES OF ORIGIN FOR TEXTILES AND TEXTILE PRODUCTS Substantial Transformation Criterion

Transcription

1 CEPT RULES OF ORIGIN FOR TEXTILES AND TEXTILE PRODUCTS Substantial Transformation Criterion Introduction 1. Recognizing that the existing percentage criterion of the CEPT Rules of Origin may not be conducive towards the objective of increasing intra-asean trade in textiles and textile products, the 7 th AFTA Council at its meeting on 6 th September 1995 decided that for the purpose of origin determination of textiles and textile products either the percentage or the substantial transformation criterion can be used by the exporting country. The 7 th AFTA Council also decided that an identifying the processes for each of the textile and textile products shall be formulated to administer the substantial transformation criterion. 2. When an exporting country chooses to apply the substantial transformation criterion, the following rules of origin shall apply. The rules of origin should be read in conjunction with the attached. Rule 1 Rule 2 Rule 3 Rule 4 General Rules A country of origin is that in which the last substantial transformation or process was performed resulting in a new product. Thus, materials which underwent a substantial transformation in a country shall be a product of that country. A product in the production of which two or more countries are involved shall be regarded as originating in the country in which the last substantial transformation or process was performed, resulting in a new product. A textile or textile product will be considered to have undergone a substantial transformation or process if it has been transformed by means of substantial manufacturing or processing into a new and different article of commerce. 1

2 A new and different article of commerce will usually result from manufacturing or processing operations if there is a change in: (i) (ii) (iii) Commercial designation or identity Fundamental character, or Commercial use Rules 5 In determining whether a merchandise has been subjected to substantial manufacturing or processing operations, the following will be considered: 5.1 The physical change in the material or article as a result of the manufacturing or processing operations; 5.2 The time involved in the manufacturing or processing operations in the country in which they are performed; 5.3 The complexity of the manufacturing or processing operations in the country in which they are performed; 5.4 The level or degree of skill and/or technology required in the manufacturing or processing operations. Rule 6 Specific Rules Applicable To Textiles and Textile Products Textile material or article shall be considered a product of a particular ASEAN country when it has undergone prior to importation into another ASEAN country any of the following: 6.1 Petrochemicals which have undergone the process of polymerization or polycondensation or any chemicals or physical processes to form a polymer; 6.2 Polymer which has undergone the process of melt spinning or extrusion to form a synthetic fiber; 6.3 Spinning fiber into yarn; 6.4 Weaving, knitting or otherwise forming fabric; 6.5 Cutting fabric into parts and the assembly of those parts into a completed article; 2

3 6.6 Dyeing of fabric, if it is accompanied by any finishing operation which has the effect of rendering the dyed product directly; 6.7 Printing of fabric, if it is accompanied by any finishing operation which has the effect of rendering the printed product directly usable; 6.8 Impregnation or coating when such treatment leads to the manufacture of a new product falling within certain headings of customs tariffs; 6.9 Embroidery which represents at least five percent of the total area of the embroidered product. Rule 7 An article or material shall not be considered to be a product of ASEAN origin by virtue of merely having undergone any of the following: 7.1 Simple combining operations, labeling, pressing, cleaning or dry cleaning or packaging operations, or any combination thereof; 7.2 Cutting to length or width and hemming, stitching or overlocking fabrics which are readily identifiable as being intended for a particular commercial use; 7.3 Trimming and/or joining together by sewing, looping, linking, attaching of accessory articles such as straps, bands, beads, cords, rings and eyelets; 7.4 One or more finishing operations on yarns, fabrics or other textile articles, such as bleaching, waterproofing, decating, shrinking, mercerizing, or similar operations; or 7.5 Dyeing or printing of fabrics or yarns. Rule 8 The following items made of textile materials from outside the ASEAN countries shall be considered as having an ASEAN origin if it has undergone the processes identified in Rule 6 but not merely performing the processes identified in Rule Handkerchiefs; 8.2 Shawls, scarves, veils, and the like; 8.3 Travelling rugs and blankets; 8.4 Bed linen, pillow cases, table linen, toilet linen and kitchen linen; 8.5 Sacks and bags, of a kind used for packing of goods. 8.6 Tarpaulins, awnings and sunblinds; 8.7 Floor cloths, and dish cloths and other similar articles simply made up. 3

4 Certificate of Origin Rule 9 A Certificate of Origin issued by a competent authority or authorized agency in the exporting ASEAN country shall be required to authenticate the ASEAN origin of the textile product. Rule 10 In the case two or more countries are involved in the manufacture of a textile product, only the country in which the last substantial transformation or process was performed shall be required to issue the Certificate of Origin. Rule 11 The Certificate of Origin shall be presented, along with other required documents, to customs authority of the importing ASEAN country. Rule 12 In case a dispute arises as to authenticity of the ASEAN origin of a textile product, the dispute may be referred to the ASEAN Dispute Settlement Mechanism (DSM) for a decision. In such a case, the customs authority may release the disputed goods after the importer has supplied a guarantee satisfactory to the customs authority. 4

5 Working or Processing Carried Out on Non-Originating Materials that Confers Originating Status Fibres And yarns Manufacture through process of fibre-making (polymerisation, polycondensation and extrusion) spinning, twisting, texturizing or braiding from a blend or any of following:- - Silk - Wool, fine/coarse animal hair - Cotton fibres - Vegetable textile fibres - Synthetic or artificial filaments/man-made filaments - Synthetic or artificial staple fibres/man-made staple fibres HS Code Ch.50 Silk Silk yarn (other than yarn spun frm silk waste) not put up for retail sale yarn spun from silk waste, not put up for retail sale Silk yarn & yarn spun from silk waste, put up for retail sale; silk-worm gut Ch.51 Wool,fine/coarse animal hair, horsehair yarn & fabric Carded wool Combed wool in fragments Wool tops and other corned wool, other than combed wool in fragments Fine animal hair, carded or combed, of Kashmir (cashmere) goats Fine animal hair, carded or combed, of other animals Coarse animal hair yarn of carded wool, >/= 85% by weight of wool. not put up retail sale yarn of carded, wool, < 85% by weight of wool, not put up for retail sale Yarn of combed wool,>/= 85% by weight of wool, not put up for retail sale yarn of combed wool, < 85% by weight of wool, not put up for retail sale Yarn of carded fine animal hair, not put up for retail sale Yarn of combed fine animal hair, not put up for retail sale Yarn of wool/of fine animal hair, >/= 85% by weight of such fibres, put up yarn of wool/of fine animal hair. <85% by weight of such fibres, put up yarn of coarse animal hair or of horsehair Ch.52 Cotton Cotton sewing thread >/= 85% by weight of cotton, not put up for retail sale Cotton sewing thread, <85% by weight of cotton, not put up for retail sale Cotton sewing thread, put up for retail sale Cotton yarn, >/=85%, single, uncombed, >/= dtex, not put up Cotton yarn, >/=85%, single, uncombed, >/= , not put up Cotton yarn, >/=85%, single, uncombed, > dtex >/= , not put up Cotton yarn, >/=85%, single, uncombed, > dtex >/=125, not put up Cotton yarn, >/==85%, single, uncombed, < 125 dtex, not put up for retail sale Cotton yarn, >/=85%, single, combed, >/= , not put up Cotton yarn, >/=85%, single, combed, > dtex. >/= , not put up Cotton yarn, >/=85%, single, combed > dtex >/= , not put up Cotton yarn, >/=85%, single, combed, > dtex >/= 125, not put up Cotton yarn, >/=85%, single, combed, <= dtex < 125, not put up for retail sale

6 Cotton yarn, >/=85%, single, combed, <= dtex < , not put up for retail sale Cotton yarn, >/=85%, single, combed, < dtex (>120 metrix number), not put up for retail sale Cotton yarn, >/=85%, multi, uncombed, >/= dtex, not put up, nes Cotton yarn, >/=85%, multi, uncombed, >dtex >/= , not put up, nes Cotton yarn, >/=85%, multi, uncombed, > dtex >/= , not put up, nes Cotton yarn, >/=85%, multi, uncombed, > dtex >/= 125, not put up, nes Cotton yarn, >/=85%, multi, uncombed, < 125 dtex, not put up, nes Cotton yarn, >/=85%, multiple, combed, >/= dtex, not put up, nes Cotton yarn, >/=85%, multi, combed, > dtex >/= , not put up. nes Cotton yarn; >/=85%, multi, combed, > dtex >/= , not put up. nes Cotton yarn, >/=85%, multiple, combed, > dtex >/= 125, not put up, nes Cotton yarn, >/=85%, multiple, combed, <= dtex < 125, not put up, nes Cotton yarn, >/=85%, multiple, combed, <= dtex < , not put up, nes Cotton yarn, >/=85%, multiple, combed, < dtex, not put up, nes Cotton yarn, <85%, single, uncombed, >/= , not put up Cotton yarn, <85%, single, uncombed, > dtex >/= , not put up Cotton yarn, <85%, single, uncombed, > dtex >/= , not put up Cotton yarn, <85%, single, uncombed, > dtex >/= 125, not put up Cotton yarn, <85%, single, uncombed, < 125 dtex, not put up for retail sale Cotton yarn, <85%, single, combed, >/= dtex, not put up Cotton yarn, <85%, single, combed, > dtex >/= , not put up Cotton yarn, <85%, single, combed > dtex >/= , not put up Cotton yarn, <85%, single, combed, > dtex >/=125, not put up Cotton yarn, <85%, single, combed, < 125 dtex, not put up for retail sale Cotton yarn, <85%, multiple, uncombed, >/= , not put up, nes Cotton yarn, <85%, multiple, uncombed, > dtex >/= , not put up, nes Cotton yarn, <85%, multiple, uncombed, > dex >/= , not put up, nes Cotton yarn, <85%, multiple, uncombed, > dtex >/= 125, not put up. nes Cotton yarn, <85%, multiple, uncombed, < 125 dtex, not put up,nes Cotton yarn, <85%, multiple, combed, >/= , not put up, nes Cotton yarn, <85%, multiple, combed, > dtex >/= , not put up, nes Cotton yarn, <85%, multiple, combed, >dtex >/= , not put up, nes Cotton yarn, <85%, multiple, combed, >dtex >/= 125, not put up, nes Cotton yarn, <85%. multiple, combed. < 125 dtex. not put up, nes Cotton yarn (other than sewing thread) >/= 85% by weight of cotton put up Cotton yarn (other than sewg thread) < 85% by-wt of cotton. put up for retail sale Ch.53 Other vegetable textile fibres; paper yarn & woven fab Flax yarn, single Flax yarn, multile (folded) or cabled yarn of jute or other textile bast fibres, single yarn of jute or oth textile bast fibres, multiple (folded) or cabled True hemp yarn Yarn of other vegetable textile fibres Ch.54 Man-made filaments Sewing thread of synthetic filaments Sewing thread of artificial filaments High tenacity yarn (other than sewg thread), nylon/oth polyarnides fi, not put up

7 High tenacity yarn (other than sewg thread), of polester filaments, not put up Texturd yarn nes, of nylon/oth polyarnides ft, </= 50 tex/s.y.,not put up Texiurd yarn nes, of nylon.oth polyarnides fi, > 50 tex/s.y not put up Textured yarn nes, of polyester filaments, not put up for retail sale Textured yarn of synthetic filaments, nes, not put up Yarn of nylon or other polyarnides fi, single, untwisted, nes, not put up Yarn of polyester filaments, partially oriented, single, nes, not put up yarn of polester filaments, single, untwisted, nes, not put up Yarn of synthetic filaments, single, untwisted, nes, not put up Yarn of nylon or other polymides fi, single, > 50 turns/m. not put up yarn of polester filaments, single, > 50 turns per metre, not put up Yarn of synthetic filaments, single, > 50 turns per metre, nes.not put up Yarn of nylon or other polyarnides fi, multiple, nes, not put up yarn of polyester filaments, multiple, nes, not put up Yarn of synthetic filaments, multiple, nes, not put up High tenacity yarn (other than sewg thread), of viscose rayon filamt, nt put up Textured yarn nes, of artificial filaments, not put up for retail sale Yarns of viscose rayon filaments, single, untwised, nes. not put up Yarn of viscose rayon filaments, single. > 120 turns per m, nt put up yarn of cellulose acetate filaments, single, nets. not put up yarn of artificial filaments, single, nes, not put up Yarn of viscose rayon filaments, multiple, nes, not put up Yarn of cellulose acetate filaments, multiple, nes, not put up Yarn of artificial filaments, multiple, nes, not put up Synthetic mono, >/=67 dtex, no cross sectional dimension exceeds 1 mm Strip& the like of syn tex materials of an apparent width ni. exceedg 5mm Artificial mono. 67 dtex. cross-sect > 1mm; strip of arti tex mat w </= 5mm yarn of synthetic filament (other than sewing thread), put up for retail sale yarn of artificial filament (other than sewing thread), put up for retail-sale Ch.55 Man-made staple fibres Filament tow of nylon or other polyarnides Filament tow of polesters Filament tow of aery lie or modacrylic Synthetic filament tow, nes Artificial filament tow Staple fibres of nylon or polyarnides, not carded or combed Staple fibres of polyesters, not carded or combed Staple fibres of acrylic or modacrylic, not carded or. combed Staple fibres or polypropylene, not carded or combed Synthetic staple fibres, not carded or combed, nes Staple fibres of viscose, not carded or combed Artificial staple fibres, other than viscose, not carded or combed Waste of synthetic fibres Waste of artificial fibres Staple fibres of nylon or other polyarnides, carded or combed Staple fibres of polyesters, carded or combed Staple fibres of acrylic or modacrylic, carder or combed Synthetic staple fibres, carded or combed, nes Artificial staple fibres, carder or combed Sewing thread of synthetic staple fibres Sewing thread of artificial staple fibres

8 Yarn, >/=85% nylon or other polyarnides staple fibres, single, not put up Yarn, > /=85% nylon or oth polyarnides staple fibres, multi.not put up, nes Yarn, > /=85% of polyester staple fibres, single, not put up Yarn, >/=85% of polyester staple fibres, multiple, not put up, nes Yarn, >-/=85% of acrylic or modacrylic staple fibre, single, not put up yarn. >/=85% acrylic/modacrylic staple fibres, multiple, not put up, nes Yarn, >/=85% of other synthetic staple fibres, single, not put up yarn, >/=85% of other synthetic staple fibres, multiple, not put up, nes Yarn of polyester staple fibres mixed w/arti staple fib. not put up, nes Yarn of polyester staple fib mixd w wool/fine animal hair. nt put up. nes yarn of polyester staple fibres mixed with cotton, not put up, nes yarn of polyester staple fibres, not put up, nes yarn or acrylic staple fib mixd w wool/fine animal hair, not put up, nes Yarn of acrylic staple fibres mixed with cotton, not put up, nes yarn of acrylic staple fibres, not put up, nes yarn oth synthetic staple fibres mixed w/wool/fme animal hair, nes Yarn of other synthetic staple fibres mixed with cotton, not put up. nes Yarn of other synthetic staple fibres, not put up, nes Yarn, >/= 85% of artificial staple fibres, single, not put up yarn, >/= 85% of artificial staple fibres, multiple, not put up, nes Yarn of artificial staple fib mixd w wool/fine animal hair, not put up, nes yarn of artificial staple fibres mixed with cotton, not put up, nes yarn of artificial staple fibres, not put up, nes Yarn, >/= 85% of synthetic staple fibres, other than sewing thread, put up Yarn, < 85% of synthetic staple fibres, put up for retail sale, nes Yarn of artificial fibres (other than sewing thread), put up for retail sale

9 Working or Processing Carried Out on Non-Originating Materials that Confers Originating Status Fabric/Carpets And Other Textile Floor Coverings; Special Yarns, twine, cordage and ropes and cables and articles thereof. Manufacture from:- - Polymer (non-woven) - Fibres (non-woven) - Yarns (fabrics) - Raw or Unbleached Fabrics (finished fabrics) through substantial transformation process of either: - needle punching / spin bonding / chemical bonding - weaving or knitting; - crochetting or wadding or tufting; or - dyeing or printing and finishing; or impregnation, coating, covering or lamination. HS Code Ch.50 Silk Woven fabrics of noil silk Woven fabrics of silk/silk waste, other than noil silk, 85%/more of such fibres Woven fabrics of silk, nes Ch.51 Wool,fine/coarse animal hair, horsehair yarn & fabric Woven fabric of carded wool/fine animal hair, >/= 85 % by weight, </= 300 g/m Woven fabrics of carded wools/fine animal hair, >/= 85 % weight, > 300 g/m Woven fabric of carded wool/fine animal hair, >/= 85 % by wt, mixd w m-m fi Woven fabric of carded wool/fine animal hair. >/= 85% by wt, mixd w m-m fib Woven fabrics of carded wool/fine animal hair, >/= 85% by weight, nes Woven fabric of combed wool/fine animal hair, >/= 85% by weight, </= 200g/m Woven fabrics of combed wool/fine animal hair, >/= 85% by weight, > 200g/m Woven fabrics of combed wool/fine animal hair, < 85% by wt, mixd w m-m fil Woven fabrics fabrics of combed wool/fine animal hair, < 85% by wt. mixd w m-m fib Woven fabrics of combed wool/fine animal hair, < 85% by weight, nes Woven fabrics of course animal hair or of horsehair Ch.52 Cotton Plain weave cotton fabric. >/= 85%, not more than 100 g/m2; unbleached Plain weave cotton fabric, >/= 85%, > 100 g/m2 to 200 g/m2, unbleached Twill weave cotton fabric. >/= 85%. not more-than 200 g/m2, unbleached Woven fabrics of cotton, >/= 85%, not more than 200 g/m2, unbleached, nes Plain weave cotton fabrics, >/= 85%, not more than 100g/m2, bleached Plain weave cotton fabric, >/ = 85%, > 100 g/m2 to 200 g/m2. bleached Twill weave cotton fabric, >/= 85%, not more than 200g/m2, bleached Woven fabrics of cotton, >/= 85%, nt more than 200 g/m2, bleached, nes Plain weave cotton fabric, >/= 85%, not more than 100 g/m2, dyed Plain weave cotton fabric, >/= 85%, > 100g/m = to 200g/m =, dyed Twill weave cotton fabrics, >/= 85%, not more than 200 g/m2, dyed

10 Woven fabrics of cotton, >/= 85%, not more than 200 g/m2, dyed, nes Plain weave cotton fabric, >/= 85%, not more than 100 g/m2, yarns of other colors Plain weave cotton fabrics, >/= 85%, > 100 g/m2 to 200 g/m2, yarns of other colors Twill weave cotton fabric, >/= 85%, not more than 200 g/m2, yarns of other colors Woven fabrics of cotton, >/= 85%, nt more than 200 g/m2, yarns of other colors, nes Plain weave cotton fabrics, >/= 85%, not more than 100 g/m2, printed 'Plain weave cotton fabric, >/= 85%, > 100 g/m2 to 200 g/m2, printed Twill weave cotton fabric, >/= 85%, not more than 200 g/m2, printed Woven fabrics of cotton, >/= 85%, not more than 200 g/m2, printed, nes Plain weave cotton fabric, >/= 85%, more than 200 g/m2, unbleached Twill weave cotton fabric, >/= 85%, more than 200 g/m2, unbleached Woven fabrics of cotton, >/= 85%, more than 200 g/m2, unbleached, nes Plain weave cotton fabric, >/= 85%, more than 200 g/m2, bleached Twill weave cotton fabrics, >/= 85%, more than 200:g/m2, bleached Woven fabrics of cotton, >/= 85%, more than 200 g/m2, bleached, nes Plain weave cotton fabrics, >/= 85%, more than 200 g/m2, dyed Twill weave cotton fabrics > 85% more than 200 g/m2 dyed Woven fabrics of cotton, >/= 85%, more than 200 g/m2, dyed, nes Plain weave cotton fabrics, >/= 85%, more than 200 g/m2, yarns of other colors Denim fabrics of cotton, >/= 85%, more than 200 g/m Twill weave cotton fab, other than denim, >/= 85%, more than 200 g/m2, yarn dyec Woven fabrics of cotton, >/= 85%, more than 200 g/m2, yarns of other colors, nes Plain weave cotton fabrics, >/= 85%, more than 200 g/m2, printed Twill weave cotton fabrics, >/= 85%, more than 200 g/m2, printed Woven fabrics of cotton, >/= 85%, more than 200 g/m2, printed, nes Plain weave cotton fab, < 85% mixd w m-m fib, not more than 200 g/m2, unbl Twill weave cotton fab, < 85% mixd w m-m fib, not more than 200 g/m2, unbl Woven fab of cotton, < 85% mixd with m-m fib, </= 200 g/m2, unbl, nes Plain weave cotton fab, < 85% mixd w m-m fib, not more than 200 g/m2, bl Twill weave cotton fab, < 85% mixd w m-m fib, not more than 200 g/m2, bl Woven fabrics of cotton, < 85% mixd with m-m fib, </= 200 g/m2, bl, nes Plain weave cotton fab, < 85% mixd w m-m fib, not more than 200 g/m2, dyed Twill weave cotton fab, < 85% mixd w m-m fib, not more than 200 g/m2, dyed Woven fabrics of cotton. < 85% mixd with m-m fib. </= 200 g/m2. dyed. nes Plain weave cotton tab. < 85% mixd w m-m fib. nt mor inn 200g/m2 yarns of other colors Twill weave cotton fab, <85% mixd w m-m fib. nt mor thn 200 g/m2. yarns of other colors Woven fabrics of cotton. <85% mixd with m-m fib, </= 200 g/m2. yarns of other colors. nes Plain weave cotton fab, <85% mixd w m-m fib. nt more thn 200 g/m2. pnmd Twill weave cotton fab, <85% mixd w m-m fib. nt more thn 200 g/m2. pnntd Woven fabrics of cotton. <85% mixed with m-m fib, </= 200 g/m2. printed, nes Plain weave cotton fab. <85% mixd w m-m fib, more thn 200 g/m2. unbleached Twill weave cotton fab. <85% mixed w m-m fib. more than 200 g/m2. unbl Woven fabrics of cotton, <85% mixd with m-m fib, more thn 200 g/m2. unbl. nes Plain weave cotton fab, <85% mixd w m-m fib, more than 200 g/m2. bleached Twill weave cotton fab. <85% mixd w m-m fib. more than 200 g/m2, bleached Woven fabrics of cotton. < 85% mixd with m-m fib, more than 200 g/m2, bl, nes Plain weave cotton fab, <85% mixed w m-m fib, more than 200 g/m2, dyed Twill weave cotton fab. <85% mixed w m-m fib. more than 200 g/m2, dyed Woven fabrics of cotton, <85% mixd with m-m fib. more than 200 g/m2, dyed, nes Plain weave cotton fab. <85% mixd w m-m fib, more than 200 g/m2, yarns of other colors Denim fabrics of cotton. < 85% mixed with m-m fib, more than 200 g/m Twill weave cotton fab, other than denim, <85% mixd w m-m fib, > 200 g/m2, yarn dye Woven fabrics of cotton, <85% mixd with m-m fib, > 200 g/m2. yarns of other colors. nes Plain weave cotton fab. <85% mixd w m-m fib, more than 200 g/m2, pnntd

11 Twill weave cotton fab. <85% mixd w m-m fib. more than 200 g/m2. pnntd Woven fabrics of cotton. < 85% mixd w m-m fib, more thn 200 g/m2, printd, nes Woven fabrics of cotton, weighing not more than 200 g/m2, unbleached, nes Woven fabrics of cotton, weighing not more than 200 g/m2, bleached, nes Woven fabrics of cotton, weighing not more than 200 g/m2, dyed, nes Woven fabrics of cotton. </=200 g/m2. of yarns of different colours, nes Woven fabrics of cotton, weighing not more than 200 g/m2, primed, nes Woven fabrics of cotton, weighing more than 200 g/m2, unbleached, nes Woven fabrics of cotton, weighing more than 200 g/m2. bleached, nes Woven fabrics of cotton, weighing more than 200 g/m2, dyed, nes Woven fabrics of cotton, >200 g/m2, of yarns of different colours, nes Woven fabrics of cotton, weighing more than 200 g/m2. printed, nes Ch.53 Other Vegetables Textile Fibres Woven fabrics, containing 85% or more by weight of flax, unbleached or bl Woven fabrics, containing 85% or more by weight of flax. other than unbl or bl Woven fabrics of flax. containing <85% by weight of flax, unbleached or bl Woven fabrics of flax, containing <85% by weight of flax, other than unbl or bl Woven fabrics of jute or of other textile bast fibres, unbleached Woven fabrics of jute or of other textile bast fibres, other than unbleached Woven fabrics of oth vegetable textile fibres: woven fab of paper yarn Ch.54 Man-Made Filaments Woven fab of high tenacity fi yarns of nylon oth polyarnides/polyesters Woven fab obtained from strip/the like of synthetic textile materials Fabrics specif in Note 9 Section XI (layers of parallel syn tex yarn) Woven fab. >/= 85% of nylon/other polyarnides filaments, unbl or bl. nes Woven fabrics >/= 85% of nylon/other polyarnides filaments, dyed. nes Woven fabrics, >/= 85% of nylon/other polyarnides filaments, yarn-dyed, nes Woven fabrics >/= 85% of nylon/other polyarnides filaments, printed, nes Woven fabrics, >/= 85% of textured polyester filaments, unbl or bl, nes Woven fabrics, >/= 85% of textured polyester filaments, dyed, nes Woven fabrics, >/= 85% of textured polyester filaments, yarns of other colors, nes Woven fabrics, >/= 85% of textured polyester filaments, printed, nes Woven fabrics, >/= 85% of non-textured polyester filaments, nes Woven fabrics, >/= 85% of polyester filaments other than non-textured, nes Woven fab, >/= 85% of synthetic filaments, unbleached or bleached, nes Woven fabrics, >/= 85% of synthetic filaments, dyed, nes Woven fabrics, >/= 85% of synthetic filaments, yarns of other colors, nes Woven fabrics, >/= 85% of synthetic filaments, printed, nes Woven fabrics of synthetic filaments, <85% mixed w cotton, unbl o bl, nes Woven fabrics of synthetic filaments, <85% mixed w cotton, dyed, nes Woven fabrics of synthetic filaments. <85% mixed w cotton, yarns of other colors, nes Woven fabrics of synthetic filaments, <85% mixed w cotton, printed, nes Woven fabrics of synthetic filaments, unbleached or bleached, nes Woven fabrics of synthetic filaments, dyed, nes Woven fabrics of synthetic filaments, yarns of other colors, nes Woven fabrics of synthetic filaments, printed, nes Woven fabrics of high tenacity filament yarns of viscose rayon Woven fab, >/= 85% of articifial fi o strip of art tex mat, unbl/bl, nes

12 Woven fab, >/= 85% of articifial fi or strip of art tex mat, dyed, nes Woven fab, >/= 85% of articifial fi or strip of art tex mat, y dyed, nes Woven fab, >/= 85% of articifial fi or strip of art tex mat, printd, nes Woven fabrics of articifial filaments, unbleached or bleached, nes Woven fabrics of articifial filaments, dyed, nes Woven fabrics of articifial filaments, yarns of other colors, nes Woven fabrics of articifial filaments, printed, nes Ch.55 Man-Made Staple Fibres Woven fabrics, containing >/= 85% of polyester staple fibres, unbl or bl Woven fabrics, containing >/= 85% of polyester staple fibres, other than unbl or bl Woven fabrics, containing >/= 85% of acrylic staple fibres, unbleached or bl Woven fabrics, containing > /= 85% of acrylic staple fibres, other than unbleached or bl Woven fabrics, containing >/= 85% of oth synthetic staple fibres, unbl/bl Woven fabrics, containing >/= 85% of other synthetic staple fib, other than unbl/bl Plain weave polyest stapl fib fab, <85%, mixd w/cottn, </= 170g/m2, unbl/bl Twill weave polyest stapl fib fab, <85%, mixd w/cottn, </= 170g/m2, unbl/bl Woven fab of polyest stapl fib, <85%, mixd w/cot, </= 170g/m2, unbl/bl Woven fabrics of oth syn staple fib, <85%, mixd w/cot, </= 170g/m2, unbl/bl Plain weave polyester staple fib fab, <85%, mixd w/cotton, </= 170g/m2, dyed Twill weave polyest staple fib fab, <85%, mixd w/cotton, </= 170g/m2, dyed Woven fab of polyester staple fib. <85%. mixd w/cot. </= 170g/m2. dyed, nes Woven fabrics of oth syn staple fib, <85%. mixd w/cotton, </= 170g/m2. dyed Plain weave polyest stapl fib fab. <85%. mixd w/cot, </= 170g/m2, yarns of other colors Twill weave polyest stapl fib fab, < 85 %, mixd w/cot, < / = 170g/m2. yarns of other colors Woven fab of polyest staple fib, <85%, mixd w/cot, </= 170g/m2, dyed. nes Woven fab of oth syn staple fib. <85%. mixd w/cot, </= 170g/m2, yarns of other colors Plain weave polyester stapl fib fab, <85%, mixd w/cot, </= 170g/m2, printd Twill weave polyest staple fib fab, <85%, mixd w/cot, </= 170g/m2, printd Woven fab of polyester staple fib, <85%, mixd w/cot. </= 170g/m2, ptd, nes Woven fab of oth syn staple fib. <85%. mixd w/cot, </= 170g/m2, printed Plain weave polyest staple fib fab, <85%, mixd w/cotton, > 170g/m2, unbl/bl Twill weave polyest stapl fib fab, < 85%, mixd w/cotton. > 170g/m2, unbl/bl Woven fab of polyester staple fib, <85%, mixd, w/cot, > 170g/m2. unbl/bl, nes Woven fabrics of oth syn staple fib, <85%, mixd w/cot, > 170g/m2, unbl/bl Plain weave polyester staple fibre fab, <85%. mixd w/cotton, > 170g/m2, dyed Twill weave polyester staple fibre fab, <85%, mixd w/cotton. > 170g/m2, dyed Woven fabrics of polyester staple fibre, <85%, mixd w/cot, > 170g/m2. dyed Woven fabrics of oth synthethic staple fib, <85%, mixd w/cot, > 170g/m2, dyed Plain weave polyester staple fibre fab, <85%, mixd w/cotton, > 170g/m2. yarns of other colors Twill weave polyester staple fibre fab, < 85%, mixd w/cotton, > 170g/m2, yarns of other colors Woven fab of polyester stapl fib, <85%, mixd w/cot, > 170g/m2, yarns of other colors, nes Woven fabrics of oth syn staple fib, <85%, mixd w/cot, > 170g/m2, yarns of other colors Plain weave polyester staple fibre fab, <85%, mixd w/cotton, > 170g/m2, printd Twill weave polyester staple fibre fab, <85%, mixd w/cotton, > 170g/m2. printd Woven fab of polyester staple fibres <85%, mixd w/cotton, > 170g/m2, ptd, nes Woven fabrics of oth syn staple fib, < 85%, mixd w/cot, > 170g/m2, printed Woven fab of polyester staple fib mixd w viscose rayon staple fib, nes Woven fabrics of polyester staple fibres mixd w man-made filaments, nes Woven fab of polyester staple fibres mixd w/wool/fme animal hair, nes Woven fabrics of polyester staple fibres, nes Woven fabrics of acrylic staple fibres, mixd w man-made filaments, nes

13 Woven fab of acrylic staple fibres mixd w/wool/fme animal hair, nes Woven fabrics of acrylic or modacrylic staple fibres, nes Woven fabrics of oth syn staple fib, mixd w man-made filaments, nes Woven fabrics of other syn staple fib. mixd w/wool o fine animal hair, nes Woven fabrics of synthetic staple fibres, nes Woven fabrics, containing >/= 85% of artificial staple fibres, unbleached/bl Woven fabrics, containing >/= 85% of artificial staple fibres, dyed Woven fabrics, containing >/= 85% of artificial staple fib, yarns of other colors Woven fabrics, containing >/= 85% of artificial staple fibres, printed Woven fabrics of artificial staple fib <85%, mixd w man-made fi, unbl/bl Woven fabrics of artificial staple fib <85%. mixd w man-made fi, dyed Woven fabrics of artificial staple fib <85%, mixd w man-made fi, yarns of other colors Woven fabrics of artificial staple fib, <85%, mixd w man-made fi/printd' Woven fab of arti staple fib, < 85%. mixd w/wool/fme animal hair. unbl/bl Woven fabrics of arti staple fib, <85%, mixd w/wool/fine animal hair, dyed Woven fab of arti staple fib, <85%, mixd w/wool/fme animal hair, yarns of other colors Woven fab of arti staple fib, <85%, mixd w/wool/fine animal hair, printd Woven fabrics of artificial staple fib. <85%, mixd with cotton, unbl/bl Woven fabrics of artificial staple fib, <85%, mixd with cotton, dyed Woven fabrics of artificial staple fib, <85%, mixd with cotton, yarns of other colors Woven fabrics of artificial staple fib, <85%, mixed with cotton, printed Woven fabrics of artificial staple fibres, unbleached or bleached, nes Woven fabrics of artificial staple fibres, dyed, nes Woven fabrics of artificial staple fibres, yarns of other colors, nes Woven fabrics of artificial staple fibres, printed, nes Ch. 56 Wadding, felt & nohwoven; yarns; twine, cordage, etc Sanitary articles of waddg of textile mat i.e. sanitary towels, tampons Wadding of cotton and articles thereof, other than sanitary articles Wadding of man-made fibres and articles thereof, other than sanitary articles Waddg of oth textile materials&articles thereof, other than sanitary articles Textile flock and dust and mill neps Needleloom felt and stitch-bonded fibre fabrics Felt other than needleloom, of wool or fine animal hair, not impreg, ctd, cov etc felt other than needle loom, of other textile material, not impregnated, ctd, cov, et Felt of textile materials, nes Of man-made filaments, weighing <= 25g/m Of man-made filaments, 25g/m2 < weighing <= 70g/m Of man-made filaments, 70g/m2 < weighing <= 150g/m Of man-made filaments, weighing > 150g/m Other than man-made filaments, weighing <= 25g/m Other than man-made filaments, 25g/m2 < weighing <= 70g/m Other than man-made filaments, 70g/m2 < weighing <= 150g/m Other than man-made filaments, weighing > 150g/m Rubber thread and cord, textile covered High tenacity yarn of polyest, nylon oth polyarnid, viscose rayon, ctd etc Textile yarn, strips&the like, impreg ctd/cov with rubber o plastics, nes Metallisd yarn, beg textile yarn combind w metal thread, strip/powder Gimped yarn nes; chenille yarn; loop wale-yarn Twine, cordage, ropes and cables, of jute or other textile bast fibres Binder o baler twine, of sisal o oth textile fibres of the genus Agave Twine nes, cordage, ropes and cables, of sisal textile fibres

14 Binder or baler twine, of polyethylene or polypropylene Twine nes, cordage, rpoes and cables, of polyethylene or polypropylene Twine, cordage, ropes and cables, of other synthethic fibres Twine, cordage, ropes and cables, of other materials Made up fishing nets, of man-made textile materials Knottd nettg of twine/cordage/rope, and oth made up nets of m-m tex mat Knottd nettg of twine/cordage/rope, nes and made up nets of oth tex mat Articles of yarn, strip, twine, cordage, rope and cables, nes Ch. 57 Carpets and other textile floor coverings Carpets of wool or fine animal hair. knotted Carpets of other textile materials, knotted Kelem, Schumacks, Karamanie and similar textile hand-woven rugs Floor coverings of coconut fibres (coir) Carpets of wool/fine animal hair, of wovn pile constructn, nt made up. nes Carpets of man-made textile mat, of wovn pile construct, nt made up, nes Carpets of oth textile mat. of wovn pile construcin, nt made up. nes Carpets of wool/fine animal hair, of wovn pile construction, made up, nes Carpets of man-made textile mat, of woven pile construction, made up, nes Carpets of oth textile materials, of wovn pile construction, made up, nes Carpets of wool or fine animal hair, woven, not made up, nes Carpets of man-made textile materials, woven, not made up. nes Carpets of other textile materials, woven, not made up, nes Carpets of wool or fine animal hair, woven, made up. nes Carpets of man-made textile materials, woven, made up, nes Carpets of other textile materials, woven, made up, nes Carpets of wool or fine animal hair, tufted Carpets of nylon or other polyarnides, tufted Carpets of other man-made textile materials, tufted Carpets of other textile materials, tufted Tiles of felt of textile materials, havg a max surface area of 0.3 m Carpets of felt of textile materials, nes Carpets and other textile floor coverings, nes Ch. 58 Special woven fab; tufted tex fab; lace; tapestries etc Woven pile fabrics of wool/fine animal hair, other than terry & narrow fabrics Woven uncut weft pile fabrics of cotton, other than terry & narrow fabrics Cut corduroy fabrics of cotton, other than narrow fabrics Woven weft pile fabrics of cotton, nes Woven warp pile fab of cotton, pingi (uncut), other than terry & narrow fab Woven warp pile fabrics of cotton, cut. other than terry & narrow fabrics Chenille fabrics of cotton, other than narrow fabrics Woven uncut weft pile fabrics of man-made fibres, other than terry & narrow fab Cut corduroy fabrics of man-made fibres, other than narrow fabrics Woven weft pile fabrics of man-made fibres, nes Woven warp pile fab of man-made fib. pingi (uncut), other than terry & nar xab Woven warp pile fabrics of man-made fib. cut. other than terry & narrow fabrics Chenille fabrics of man-made fibres, other than narrow fabrics Woven pile fab & chenille fab of other tex mat, other than terry & narrow fabrics Terry towellg & similar woven terry fab of cotton, other than narrow fab unbl

15 Terry towellg & similar woven terry fab of cotton, other than unbl & other than narrow Terry towellg & sim woven terry fab of oth tex mat. other than narrow fabrics Tufted textile fabrics, other than products of heading No Gauze of cotton, other than narrow fabrics Gauze of other textile material, other than narrow fabrics Tulles & other net fabrics, not incl woven, knitted or crocheted fabrics Mechanically made lace of man-made fib, in the piece, in strips/motifs Mechanically made lace of oth tex mat, in the piece, in strips/in motifs Hand-made lace, in the piece, in strips or in motifs Hand-woven tapestries&needle-worked tapestries, whether or not made up Narrow woven pile fabrics and narrow chenille fabrics Narrow woven fab, cntg by wt >/= 5% elastometric yarn/rubber thread, nes Narrow woven fabrics of cotton, nes Narrow woven fabrics of man-made fibres, nes Narrow woven fabrics of other textile materials, nes Fabrics consisting of warp w/o weft assembled by means of an adhesive Labels, badges and similar woven articles of textile materials Labels, badges and similar articles, not woven, of textile materials, nes Braids in the piece Ornamental trimmings in the piece, other than knit; tassels, pompons & similar a Woven fabrics of metal thread/of metallisd yarn, for apparel, etc, nes Embroidery without visible ground, in the piece, in strips or in motifs Embroidery of cotton, in the piece, in strips or in motifs, nes Embroidery of man-made fibres, in the piece, in strips or in motifs, nes Embroidery of oth textile materials, in the piece, in strips or in motifs, nes Quilted textile products in the piece Ch. 59 Impregnated, coated, cover/laminated textile fabric etc Textile fabrics coatd with gum, of a kind usd for outer covers of books Tracg cloth; prepared paintg canvas; stiffened textile fab; for hats etc Tire cord fabric made of nylon or other polyarnides high tenacity yarns Tire cord fabric made of polyester high tenacity yarns Tire cord. fabric made of viscose rayon high tenacity yarns Textile fab impregnated, ctd, cov, or laminated w polyvinyl chloride, nes Textile fabrics impregnated, ctd, cov, or laminated w polyurethane, nes Textile fabrics impregnated, ctd, cov, or laminated w plastics, nes Lineoleum, whether or not cut to shape Floor coverings, other than linoleum Textile wall coverings Rubberised textile adhesive tape of a width not exceeding 20 cm Rubberised textile knitted or crocheted fabrics, nes Rubberised textile fabrics, nes Textile fab impreg, ctd, cov nes; paintd canvas (e.g. threatrical scenery) Textile wicks f lamps, stoves, etc; gas mantles & knitted gas mantle fabric Textile hosepiping and similar textile tubing Transmission or conveyor belts or belting of textile material Textile fabrics usd f card clothing, and sim fabric f technical uses Textile bolting cloth, whether or not made up Textile fabrics used in paper-making or similar machines, <650 g/m Textile fabrics used in paper-making or similar machines, weighing >/= 650 g/m Textile straing cloth usd in oil presses o the like, inci of human hair Textile products and articles for technical uses, nes

16 Long pile knitted or crocheted textile fabrics Ch. 60 Knitted or crocheted fabrics Looped pile knitted or crocheted fabrics, of cotton Looped pile knitted or crocheted fabrics, of man-made fibres Looped pile knitted or crocheted fabrics, of other textile materials Pile knitted or crocheted fabrics, of cotton, nes Pile knitted or crocheted fabrics, of man-made fibres, nes Pile knitted or crocheted fabrics, of other textile materials, nes Knitted or crocheted tex fab, w </= 30 cm, >/= 5% of elastomeric, not containing rubber thread Knitted or crocheted tex fab, w </= 30 cm, >/= 5% of elastomeric, containing rubber thread Knitted or crocheted fabrics, w </=30 cm, of wool or fine animal hair Knitted or crocheted fabrics, w </=30 cm, of cotton Knitted or crocheted fabrics, w </=30 cm, of synthetic fibres Knitted or crocheted fabrics, w </=30 cm, of artificial fibres Knitted or crocheted fabrics, w </=30 cm, of nes Knitted or crocheted tex fab, w > 30 cm, >/= 5% of elastomeric, not containing rubber thread Knitted or crocheted tex fab, w > 30 cm, >/= 5% of elastomeric, containing rubber thread Warp knitted fabrics, of wool or fine animal hair, nes Warp knitted fabrics, of unbleached or bleached cotton, nes Warp knitted fabrics, of dyed cotton, nes Warp knitted fabrics, of yarn of different colours cotton, nes Warp knitted fabrics, of printed cotton, nes Warp knitted fabrics, of unbleached or bleached synthetic fibres, nes Warp knitted fabrics, of dyed synthetic fibres, nes Warp knitted fabrics, of yarn of different colours synthetic fibres, nes Warp knitted fabrics, of printed synthetic fibres, nes Warp knitted fabrics, of unbleached or bleached artificial fibres, nes Warp knitted fabrics, of dyed artificial fibres, nes Warp knitted fabrics, of yarn of different colours artificial fibres, nes Warp knitted fabrics, of printed artificial fibres, nes Warp knitted fabrics, of other materials, nes Knitted or crocheted fabrics, of wool or of fine animal hair, nes Knitted or crocheted fabrics, of unbleached or bleached cotton, nes Knitted or crocheted fabrics, of dyed cotton, nes Knitted or crocheted fabrics, of yarn of different colours of cotton, nes Knitted or crocheted fabrics, of printed cotton, nes Knitted or crocheted fabrics, of unbleached or bleached synthetic fibres, nes Knitted or crocheted fabrics, of dyed synthetic fibres, nes Knitted or crocheted fabrics, of yarn of different colours of synthetic fibres, nes Knitted or crocheted fabrics, of printed synthetic fibres, nes Knitted or crocheted fabrics, of unbleached or bleached artificial fibres, nes Knitted or crocheted fabrics, of dyed artificial fibres, nes Knitted or crocheted fabrics, of yarn of different colours of artificial fibres, nes Knitted or crocheted fabrics, of printed artificial fibres, nes Knitted or crocheted fabrics, of other materials, nes

17 Working or Processing Carried Out on Non-originating Materials that confers Originating Status Article of Apparel and Clothing Accessories and Other Made Up Textile Articles Manufacture through the processes of cutting and assembly of parts into a complete article (for apparel and tents) and incorporating embroidery or embellishment or printing (for made-up articles) from : - raw or unbleached fabric - finished fabric HS Code Ch.61 Art of apparel & clothing access, knitted or crocheted Mens/boys overcoats, anoraks etc, of wool or fine animal hair, knitted Mens/boys overcoats, anoraks, etc of cotton, knitted Mens/boys overcoats, anoraks etc, of man-made fibres, knitted Mens/boys overcoats, anoraks etc, of other textile materials, knitted Womens/girls overcoats, anoraks etc, of wool or fine animal hair,knitted Womens/girls overcoats, anoraks etc, of cotton, knitted Womens/girls overcoats, anoraks etc, of man-made fibres, knitted Womens/girls overcoats, anoraks etc, of other textile materials, knitted Mens/boys suits, of wool or fine animal hair, knitted Mens/boys suits, of synthetic fibres, knitted Mens/boys suits, of other textile.materials, knitted Mens/boys ensembles, of wool or fine animal hair, knitted Mens/boys ensembles, of cotton, knitted Mens/boys ensembles, of synthetic fibres, knitted Mens/boys ensembles, of other textile materials, knitted Mens/boys jackets and blazers, of wool or fine animal hair, knitted Mens/boys jackets and blazers, of cotton, knitted Mens/boys jackets and blazers, of synthetic fibres, knitted Mens/boys jackets and blazers, of other textile materials, knitted Mens/boys trousers and shorts, of wool or fine animal hair, knitted Mens/boys trousers and shorts, of cotton, knitted Mens/boys trousers and shorts, of synthetic fibres, knitted Mens/boys trousers and shorts, of other textile materials, knitted Womens/girls suits, of wool or fine animal hair; knitted Womens/girls suits, of cotton, knitted Womens/girls suits, of synthetic fibres, knitted Womens/girls suits, of other textile materials, knitted Womens/girls ensembles, of wool or fine animal hair, knitted Womens/girls ensembles, of cotton, knitted Womens/girls ensembles, of synthetic fibres, knitted Womens/girls ensembles, of other textile materials, knitted Womens/girls jackets, of wool or fine animal hair, knitted Womens/girls jackets, of cotton, knitted Womens/girls jackets, of synthetic fibres, knitted Womens/girls jackets, of other textile materials, knitted Womens/girls dresses, of wool or fine animal hair, knitted Womens/girls dresses, of cotton, knitted Womens/girls dresses, of synthetic fibres, knitted Womens/girls dresses, of artificial fibres, knitted Womens/girls dresses, of other textile materials, knitted Womens/girls skirts, of wool or fine animal hair, knitted Womens/girls skirts, of cotton, knitted

18 Womens/girls skirts, of synthetic fibres, knitted Womens/girls skirts, of other textile materials, knitted Womens/girls trousers and shorts, of wool or fine animal hair, knitted Womens/girls trousers and shorts, of cotton, knitted Womens/girls trousers and shorts, of synthetic fibres, knitted Womens/girls trousers and shorts, of other textile materials, knitted Mens/boys shirts, of cotton, knitted Mens/boys shirts, of man-made fibres, knitted Mens/boys shirts, of other textile materials, knitted Womens/girls blouses and shirts, of cotton, knitted Womens/girls blouses and shirts, of man-made fibres, knitted Womens/girls blouses and shirts, of other materials, knitted Mens/boys underpants and briefs, of cotton, knitted Mens/boys underpants and briefs, of man-made fibres, knitted Mens/boys underpants and briefs, of other textile materials, knitted Mens/boys nightshirts and pyjamas,.of cotton, knitted Mens/boys nightshirts and pyjamas, of man-made fibres, knitted Mens/boys nightshirts and pyjamas, of other textile materials, knitted Mens/boys bathrobes, dressing gowns etc of cotton, knitted Mens/boys bathrobes, dressing gowns etc of man-made fibres, knitted Mens/boys bathrobes, dressing gowns etc of oth textile materials, knitted Womens/girls slips and petticoats, of man-made fibres, knitted Womens/girls slips and petticoats, of other textile materials, knitted Womens/girls briefs and panties, of cotton, knitted Womens/girls briefs and panties, of man-made fibres, knitted Womens/girls briefs and panties, of other textile materials, knitted Womens/girls nightdresses and pyjamas, of cotton, knitted Womens/girls nightdresses and pyjamas, of man-made fibres, knitted Womens/girls nightdresses and pyjamas, of oth textile materials, knitted Womens/girls bathrobes, dressing gowns, etc, of cotton, knitted Womens/girls bathrobes, dressing gowns, etc, of man-made fibres, knitted Womens/girls bathrobes, dressg gowns.etc.of oth textile materials, knittd T-shirts, singlets and other vests, of cotton, knitted T-shirts, singlets and other vests, of other textile materials, knitted Pullovers.cardigans&similiar article of wool or fine animal hair, knittd: of wool Pullovers.cardigans&similiar article of wool or fine animal hair, knittd: of kashmir goats Pullovers.cardigans&similiar article of wool or fine animal hair, knittd: of other animal hair Pullovers, cardigans & similiar articles of cotton, knitted Pullovers,cardigans & similiar articles of man-made fibres, knitted Pullovers,cardigans&similiar articles of oth textile materials, knitted Babies garments&clothg accessories of wool or fine animal hair, knitted Babies garments & clothing accessories of cotton, knitted Babies garments & clothing accessories of synthetic fibres, knitted Babies garments&clothg accessories of other textile materials, knitted Track suits, of cotton, knitted Track suits, of synthetic fibres, knitted Track suits, of other textile materials, knitted Ski suits, of textile materials, knitted Mens/boys swimwear, of synthetic fibres, knitted Mens/boys swimwear, of other textile materials, knitted Womens/girls swimwear, of synthetic fibres, kniited Womens/girls swimwear, of other textile materials, knitted Garments made up of impreg, coatd, coverd or laminatd textile knittd fab Garments nes, of wool or fine animal hair, knittd