CHAPTER 55
MAN-MADE STAPLE FIBRES NOTES1. Headings 5501 and 5502 apply only to man-made filament tow, consisting of parallel filaments of a uniform length equal to the length of the tow, meeting the following specifications:
(a) length of tow exceeding 2 m;
(b) twist less than 5 turns per metre;
(c) measuring per filament less than 67 decitex;
(d) synthetic filament tow only: the tow must be drawn, that is to say, be incapable of being stretched by more than 100% of its length;
(e) total measurement of tow more than 20,000 decitex.
Tow of a length not exceeding 2 m is to be classified in heading 5503 or 5504.
2. In relation to products falling under heading 5508 or 5509 or 5510, dyeing, printing, bleaching, mercerising, twisting, texturising, doubling, multiple-folding, cabling, air mingling, air texturing, any other process or any one or more of these processes, or the conversion of any form of the said products into another form of such product shall amount to 'manufacture'.
3. In relation to the products of headings 5506, 5507, 5508, 5509, 5510, 5511, 5512, 5513, 5514, 5515 and 5516 and the entries relating thereto, the expression "staple fibres" shall include waste of synthetic staple fibres or filaments and waste of artificial staple fibres or filaments after they have been carded, combed or otherwise processed for spinning.
4. In relation to goods falling under heading 5512 or 5513 or 5514 or 5515, bleaching, dyeing, printing, shrink-proofing, tentering, heat-setting, crease-resistant processing, any other like processing and any combination of such processes shall amount to 'manufacture'.
| Tariff Item | Description of goods | Unit | Rate of duty |
| (1) | (2) | (3) | (4) |
| 5501 | SYNTHETIC FILAMENT TOW | ||
| 5501 10 00 | - Of nylon or other polyamides | kg. | 16% |
| 5501 20 00 | - Of polyesters | kg. | 16% |
| 5501 30 00 | - Acrylic or modacrylic | kg. | 16% |
| 5501 90 | - Other: | ||
| 5501 90 10 | -- Of polypropylene | kg. | 16% |
| 5501 90 90 | -- Other | kg. | 16% |
| 5502 | ARTIFICIAL FILAMENT TOW | ||
| 5502 00 | Artificial filament tow: | ||
| 5502 00 10 | -- Acetate rayon tow | kg. | 16% |
| 5502 00 20 | -- Viscose rayon tow | kg. | 16% |
| 5502 00 90 | -- Other | kg. | 16% |
| 5503 | SYNTHETIC STAPLE FIBRES, NOT CARDED, COMBED OR OTHERWISE PROCESSED FOR SPINNING | ||
| 5503 10 00 | - Of nylon or other polyamides | kg. | 16% |
| 5503 20 00 | - Of polyesters | kg. | 16% |
| 5503 3000 | - Acrylic or modacrylic | kg. | 16% |
| 5503 4000 | - Of polypropylene | kg. | 16% |
| 5503 90 | - Other: | ||
| 5503 90 10 | -- Polyvinyl staple fibre | kg. | 16% |
| 5503 90 20 | -- Polyvinyl chloride staple fibre | kg. | 16% |
| 5503 90 90 | -- Other | kg. | 16% |
| 5504 | ARTIFICIAL STAPLE FIBRES, NOT CARDED, COMBED OR OTHERWISE PROCESSED FOR SPINNING | ||
| 5504 10 00 | - Of viscose rayon | kg. | 16% |
| 5504 90 | - Other | ||
| 5504 90 10 | -- Acetate rayon staple fibre | kg. | 16% |
| 5504 90 20 | -- Polynosic staple fibre | kg. | 16% |
| 5504 90 30 | -- High wet modulus staple fibre | kg. | 16% |
| 5504 90 90 | -- Other | kg. | 16% |
| 5505 | WASTE (INCLUDING NOILS, YARN WASTE AND GARNETTED STOCK) OF MAN-MADE FIBRES | ||
| 5505 10 | - Of synthetic fibers: | ||
| 5505 10 10 | -- Of acrylic | kg. | 16% |
| 5505 10 90 | -- Other | kg. | 16% |
| 5505 20 00 | Of artificial fibres | kg. | 16% |
| 5506 | SYNTHETIC STAPLE FIBRES, CARDED, COMBED OR OTHERWISE PROCESSED FOR SPINNING | ||
| 5506 10 00 | Of nylon or other polyamides | kg. | 16% |
| 5506 20 00 | - Of polyesters | kg. | 16% |
| 5506 30 00 | Acrylic or modacrylic | kg. | 16% |
| 5506 90 | - Other: | ||
| 5506 90 10 | -- Polypropylene tops | kg. | 16% |
| 5506 90 90 | -- Other | kg. | 16% |
| 5507 | ARTIFICIAL STAPLE FIBRES, CARDED, COMBED OR OTHERWISE PROCESSED FOR SPINNING | ||
| 5507 00 | Artificial staple fibres, carded, combed or otherwise processed for spinning: | ||
| 5507 00 10 | -- Acetate rayon tops | kg. | 16% |
| 5507 00 20 | -- Viscose tops | kg. | 16% |
| 5507 00 30 | -- Polynosic tops | kg. | 16% |
| 5507 00 40 | -- High wet modulus tops | kg. | 16% |
| 5507 00 90 | -- Other | kg. | 16% |
| 5508 | SEWING THREAD OF MAN-MADE STAPLE FIBRES, WHETHER OR NOT PUT UP FOR RETAIL SALE | ||
| 5508 10 00 | - Of synthetic staple fibres | kg. | 16% |
| 5508 20 00 | Of artificial staple fibres | kg. | 16% |
| 5509 | 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: | |||
| 5509 11 00 | -- Single yarn | kg. | 16% |
| 5509 12 00 | -- Multiple (folded) or cabled yarn | kg. | 16% |
| - Containing 85% or more by weight of polyester staple fibres: | |||
| 5509 21 00 | Single yarn | kg. | 16% |
| 5509 22 00 | -- Multiple (folded) or cabled yarn | kg. | 16% |
| Containing 85% or more by weight of acrylic or modacrylic staple fibres: | |||
| 5509 31 00 | -- Single yarn | kg. | 16% |
| 5509 32 00 | -- Multiple (folded) or cabled yarn | kg. | 16% |
| - Other yarn, containing 85% or more by weight of synthetic staple fibres: | |||
| 5509 41 | -- Single yarn: | ||
| 5509 41 10 | -- Polypropylene spun yarn | kg. | 16% |
| 5509 41 20 | -- Polyvinyl acetate spun yarn | kg. | 16% |
| 5509 41 30 | -- Polyvinyl chloride spun yarn | kg. | 16% |
| 5509 41 90 | -- Other | kg. | 16% |
| 5509 42 | --- Multiple (folded) or cabled yarn: | ||
| 5509 42 10 | -- Polypropylene spun yarn | kg. | 16% |
| 55094220 | -- Polyvinyl acetate (PVA) spun yar | kg. | 16% |
| 55094230 | -- Polyvinyl chloride (PVC) spun yarn | kg. | 16% |
| 55094290 | -- Other | kg. | 16% |
| - Other yarn, of polyester staple fibres: | |||
| 5509 51 00 | Mixed mainly or solely with artificial staple fibres | kg. | 16% |
| 5509 52 00 | -- Mixed mainly or solely with wool or fine animal hair | kg. | 16% |
| 5509 53 00 | Mixed mainly or solely with cotton | kg. | 16% |
| 5509 59 00 | - Other | kg. | 16% |
| - Other yarn, of acrylic or modacrylic staple fibres: | |||
| 5509 61 00 | -- Mixed mainly or solely with wool or fine animal hair | kg. | 16% |
| 5509 62 00 | Mixed mainly or solely with cotton | kg. | 16% |
| 5509 69 00 | - Other | kg. | 16% |
| - Other yarn: | |||
| 5509 91 00 | -- Mixed mainly or solely with wool or fine animal hair | kg. | 16% |
| 5509 92 00 | -- Mixed mainly or solely with cotton | kg. | 16% |
| 5509 99 00 | - Other | kg. | 16% |
| 5510 | 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: | |||
| 5510 11 | Single yarn: | ||
| 5510 11 10 | -- Viscose rayon spun yarn | kg. | 16% |
| 5510 11 20 | -- Acetate rayon spun yarn | kg. | 16% |
| 5510 11 90 | -- Other | kg. | 16% |
| 5510 12 | -- Multiple (folded) or cabled yarn: | ||
| 5510 12 10 | -- Viscose rayon spun yarn | kg. | 16% |
| 5510 12 20 | -- Acetate rayon spun yarn | kg. | 16% |
| 5510 12 90 | -- Other | kg. | 16% |
| 5510 20 | Other yarn, mixed mainly or solely with wool or fine animal hair: | ||
| 5510 20 10 | -- Viscose rayon spun yarn | kg. | 16% |
| 5510 20 20 | -- Acetate rayon spun yarn | kg. | 16% |
| 5510 20 90 | -- Other | kg. | 16% |
| 5510 30 | - Other yarn, mixed mainly or solely with cotton: | ||
| 5510 30 10 | -- Viscose rayon spun yarn | kg. | 16% |
| 5510 30 20 | -- Acetate rayon spun yarn | kg. | 16% |
| 5510 30 90 | -- Other | kg. | 16% |
| 5510 90 | Other yarn | ||
| 5510 90 10 | -- Viscose rayon spun yarn | kg. | 16% |
| 5510 90 20 | -- Acetate rayon spun yarn | kg. | 16% |
| 5510 90 90 | -- Other | kg. | 16% |
| 5511 | YARN (OTHER THAN SEWING THREAD) OF MAN-MADE STAPLE FIBRES, PUT UP FOR RETAIL SALE | ||
| 5511 10 00 | - Of synthetic staple fibres, containing 85% or more by weight of such fibres | kg. | 16% |
| 5511 20 00 | - Of synthetic staple fibres, containing less than 85% by weight of such fibres | kg. | 16% |
| 5511 30 | Of artificial staple fibres: | ||
| 5511 30 10 | -- Containing more than 85% by weight of staple fibre | kg. | 16% |
| 5511 30 90 | -- Other | kg. | 16% |
| 5512 | WOVEN FABRICS OF SYNTHETIC STAPLE FIBRES, CONTAINING 85% OR MORE BY WEIGHT OF SYNTHETIC STAPLE FIBRES | ||
| Containing 85% or more by weight of polyester staple fibres: | |||
| 5512 11 | -- Unbleached or bleached: | ||
| 5512 11 10 | -- Unbleached | m2 | 16% |
| 5512 11 20 | -- Bleached | m2 | 16% |
| 5512 19 | - Other: | ||
| 5512 19 10 | -- Dyed | m2 | 16% |
| 5512 19 20 | -- Printed | m2 | 16% |
| 5512 19 90 | -- Other | m2 | 16% |
| Containing 85% or more by weight of acrylic or modacrylic staple fibres: | |||
| 5512 21 | -- Unbleached or bleached: | ||
| 5512 21 10 | -- Unbleached | m2 | 16% |
| 5512 21 20 | -- Bleached | m2 | 16% |
| 5512 29 | - Other: | ||
| 5512 29 10 | -- Dyed | m2 | 16% |
| 5512 29 20 | -- Printed | m2 | 16% |
| 5512 29 90 | -- Other | m2 | 16% |
| - Other: | |||
| 5512 91 | Unbleached or bleached: | ||
| 5512 91 10 | -- Unbleached | m2 | 16% |
| 5512 91 20 | -- Bleached | m2 | 16% |
| 5512 99 | - Other: | ||
| 5512 99 10 | -- Dyed | m2 | 16% |
| 5512 99 20 | -- Printed | m2 | 16% |
| 5512 99 90 | -- Other | m2 | 16% |
| 5513 | WOVEN FABRICS OF SYNTHETIC STAPLE FIBRES, CONTAINING LESS THAN 85% BY WEIGHT OF SUCH FIBRES, MIXED MAINLY OR SOLELY WITH COTTON, OF A WEIGHT NOT EXCEEDING 170 g/m2 | ||
| - Unbleached or bleached: | |||
| 5513 11 | Of polyester staple fibres, plain weave: | ||
| 5513 11 10 | -- Unbleached | m2 | 16% |
| 5513 11 20 | -- Bleached | m2 | 16% |
| 5513 12 | 3-thread or 4-thread twill, including cross twill, of polyester staple fibres: | ||
| 5513 12 10 | -- Unbleached | m2 | 16% |
| 5513 12 20 | -- Bleached | m2 | 16% |
| 5513 13 | Other woven fabrics of polyester staple fibres: | ||
| 5513 13 10 | -- Unbleached | m2 | 16% |
| 5513 13 20 | -- Bleached | m2 | 16% |
| 5513 19 | -- Other woven fabrics: | ||
| 5513 19 10 | -- Unbleached | m2 | 16% |
| 5513 19 20 | -- Bleached | m2 | 16% |
| - Dyed: | |||
| 5513 21 00 | -- Of polyester staple fibres, plain weave | m2 | 16% |
| 5513 22 00 | -- 3-thread or 4-thread twill, including cross twill, of polyester staple fibres | m2 | 16% |
| 5513 23 00 | -- Other woven fabrics of polyester staple fibres | m2 | 16% |
| 5513 29 00 | -- Other woven fabrics | m2 | 16% |
| - Of yarns of different colours: | |||
| 5513 31 00 | -- Of polyester staple fibres, plain weave | m2 | 16% |
| 5513 32 00 | -- 3-thread or 4-thread twill, including cross twill, of polyester staple fibres | m2 | 16% |
| 5513 33 00 | -- Other woven fabrics of polyester staple fibres | m2 | 16% |
| 5513 39 00 | Other woven fabrics | m2 | 16% |
| - Printed: | |||
| 5513 41 00 | Of polyester staple fibres, plain weave | m2 | 16% |
| 5513 42 00 | 3-thread or 4-thread twill, including cross twill, of polyester staple fibres | m2 | 16% |
| 5513 43 00 | -- Other woven fabrics of polyester staple fibres | m2 | 16% |
| 5513 49 00 | Other woven fabrics | m2 | 16% |
| 5514 | WOVEN FABRICS OF SYNTHETIC STAPLE FIBRES, CONTAINING LESS THAN 85% BY WEIGHT OF SUCH FIBRES, MIXED MAINLY OR SOLELY WITH COTTON, OF A WEIGHT EXCEEDING 170 g/m2 | ||
| Unbleached or bleached: | |||
| 5514 11 | -- Of polyester staple fibres, plain weave: | ||
| 5514 11 10 | -- Unbleached | m2 | 16% |
| 5514 11 20 | -- Bleached | m2 | 16% |
| 5514 12 | -- 3-thread or 4-thread twill, including cross twill, of polyester staple fibres: | ||
| 5514 12 10 | -- Unbleached | m2 | 16% |
| 5514 12 20 | -- Bleached | m2 | 16% |
| 5514 13 | Other woven fabrics of polyester staple fibres: | ||
| 5514 13 10 | -- Unbleached | m2 | 16% |
| 5514 13 20 | -- Bleached | m2 | 16% |
| 5514 19 | - Other: | ||
| 5514 19 10 | -- Unbleached | m2 | 16% |
| 5514 19 20 | -- Bleached | m2 | 16% |
| - Dyed: | |||
| 5514 21 00 | -- Of polyester staple fibres, plain weave | m2 | 16% |
| 5514 22 00 | -- 3-thread or 4-thread twill, including cross twill, of polyester staple fibres | m2 | 16% |
| 5514 23 00 | -- Other woven fabrics of polyester staple fibres | m2 | 16% |
| 5514 29 00 | Other woven fabrics | m2 | 16% |
| - Of yarns of different colours: | |||
| 5514 31 00 | Of polyester staple fibres, plain weave | m2 | 16% |
| 5514 32 00 | -- 3-thread or 4-thread twill, including cross twill, of polyester staple fibres | m2 | 16% |
| 5514 33 00 | -- Other woven fabrics of polyester staple fibres | m2 | 16% |
| 5514 39 00 | -- Other woven fabrics | m2 | 16% |
| - Printed: | |||
| 5514 41 00 | Of polyester staple fibres, plain weave | m2 | 16% |
| 5514 42 00 | 3-thread or 4-thread twill, including cross twill, of polyester staple fibres | m2 | 16% |
| 5514 43 00 | -- Other woven fabrics of polyester staple fibres | m2 | 16% |
| 5514 49 00 | -- Other woven fabrics | m2 | 16% |
| 5515 | OTHER WOVEN FABRICS OF SYNTHETIC STAPLE FIBRES | ||
| Of polyester staple fibres: | |||
| 5515 11 | -- Mixed mainly or solely with viscose rayon staple fibres: | ||
| 5515 11 10 | -- Unbleached | m2 | 16% |
| 5515 11 20 | -- Bleached | m2 | 16% |
| 5515 11 30 | -- Dyed | m2 | 16% |
| 5515 11 40 | -- Printed | m2 | 16% |
| 5515 11 90 | -- Other | m2 | 16% |
| 5515 12 | -- Mixed mainly or solely with man-made filaments: | ||
| 5515 12 10 | -- Unbleached | m2 | 16% |
| 5515 12 20 | -- Bleached | m2 | 16% |
| 5515 12 30 | -- Dyed | m2 | 16% |
| 5515 12 40 | -- Printed | m2 | 16% |
| 5515 12 90 | -- Other | m2 | 16% |
| 5515 13 | -- Mixed mainly or solely with wool or fine animal hair: | ||
| 5515 13 10 | -- Unbleached | m2 | 16% |
| 5515 13 20 | -- Bleached | m2 | 16% |
| 5515 13 30 | -- Dyed | m2 | 16% |
| 5515 13 40 | -- Printed | m2 | 16% |
| 5515 13 90 | -- Other | m2 | 16% |
| 5515 19 | - Other: | ||
| 5515 19 10 | -- Unbleached | m2 | 16% |
| 5515 19 20 | -- Bleached | m2 | 16% |
| 5515 19 30 | -- Dyed | m2 | 16% |
| 5515 19 40 | -- Printed | m2 | 16% |
| 5515 19 90 | -- Other | m2 | 16% |
| Of acrylic or modacrylic staple fibres: | |||
| 5515 21 | -- Mixed mainly or solely with man-made filaments: | ||
| 5515 21 10 | -- Unbleached | m2 | 16% |
| 5515 21 20 | -- Bleached | m2 | 16% |
| 5515 21 30 | -- Dyed | m2 | 16% |
| 5515 21 40 | -- Printed | m2 | 16% |
| 5515 21 90 | -- Other | m2 | 16% |
| 5515 22 | -- Mixed mainly or solely with wool or fine animal hair: | ||
| 5515 22 10 | -- Unbleached | m2 | 16% |
| 5515 22 20 | -- Bleached | m2 | 16% |
| 5515 22 30 | -- Dyed | m2 | 16% |
| 5515 22 40 | -- Printed | m2 | 16% |
| 5515 22 90 | -- Other | m2 | 16% |
| 5515 29 | - Other: | ||
| 5515 29 10 | -- Unbleached | m2 | 16% |
| 5515 29 20 | -- Bleached | m2 | 16% |
| 5515 29 30 | -- Dyed | m2 | 16% |
| 5515 29 40 | -- Printed | m2 | 16% |
| 5515 29 90 | -- Other | m2 | 16% |
| Other woven fabrics: | |||
| 5515 91 | -- Mixed mainly or solely with man-made filaments: | ||
| 5515 91 10 | -- Unbleached | m2 | 16% |
| 5515 91 20 | -- Bleached | m2 | 16% |
| 5515 91 30 | -- Dyed | m2 | 16% |
| 5515 91 40 | -- Printed | m2 | 16% |
| 5515 91 90 | -- Other | m2 | 16% |
| 5515 92 | -- Mixed mainly or solely with wool or fine animal hair: | ||
| 5515 92 10 | -- Unbleached | m2 | 16% |
| 5515 92 20 | -- Bleached | m2 | 16% |
| 5515 92 30 | -- Dyed | m2 | 16% |
| 5515 92 40 | -- Printed | m2 | 16% |
| 5515 92 90 | -- Other | m2 | 16% |
| 5515 99 | - Other: | ||
| 5515 99 10 | -- Unbleached | m2 | 16% |
| 5515 99 20 | -- Bleached | m2 | 16% |
| 5515 99 30 | -- Dyed | m2 | 16% |
| 5515 99 40 | -- Printed | m2 | 16% |
| 5515 99 90 | -- Other | m2 | 16% |
| 5516 | WOVEN FABRICS OF ARTIFICIAL STAPLE FIBRES | ||
| Containing 85% or more by weight of artificial staple fibres: | |||
| 5516 11 | Unbleached or bleached: | ||
| 5516 11 10 | -- Unbleached | m2 | 16% |
| 5516 11 20 | -- Bleached | m2 | 16% |
| 5516 12 00 | - Dyed | m2 | 16% |
| 5516 13 00 | -- Of yarns of different colours | m2 | 16% |
| 5516 14 | -- Printed: | ||
| 5516 14 10 | -- Spun rayon printed shantung | m2 | 16% |
| 5516 14 20 | -- Spun rayon printed linen | m2 | 16% |
| 5516 14 90 | -- Other | m2 | 16% |
| - Containing less than 85% by weight of artificial staple fibres, mixed mainly or solely with man-made filaments: | |||
| 5516 21 | -- Unbleached or bleached: | ||
| 5516 21 10 | -- Unbleached | m2 | 16% |
| 5516 21 20 | -- Bleached | m2 | 16% |
| 5516 22 00 | - Dyed | m2 | 16% |
| 5516 23 00 | -- Of yarns of different colours | m2 | 16% |
| 5516 24 00 | -- Printed | m2 | 16% |
| Containing less than 85% by weight of artificial staple fibres, mixed mainly or solely with wool or fine animal hair: | |||
| 5516 31 | Unbleached or bleached: | ||
| 5516 31 10 | -- Unbleached | m2 | 16% |
| 5516 31 20 | -- Bleached | m2 | 16% |
| 5516 32 00 | -- Dyed | m2 | 16% |
| 5516 33 00 | -- Of yarns of different colours | m2 | 16% |
| 5516 34 00 | -- Printed | m2 | 16% |
| Containing less than 85% by weight of artificial staple fibres, mixed mainly or solely with cotton: | |||
| 5516 41 | Unbleached or bleached: | ||
| 5516 41 10 | -- Unbleached | m2 | 16% |
| 5516 41 20 | -- Bleached | m2 | 16% |
| 5516 42 00 | -- Dyed | m2 | 16% |
| 5516 43 00 | -- Of yarns of different colours | m2 | 16% |
| 5516 44 00 | -- Printed | m2 | 16% |
| - Other: | |||
| 5516 91 | Unbleached or bleached: | ||
| 5516 91 10 | -- Unbleached | m2 | 16% |
| 5516 91 20 | -- Bleached | m2 | 16% |
| 5516 92 00 | -- Dyed | m2 | 16% |
| 5516 93 00 | -- Of yarns of different colours | m2 | 16% |
| 5516 94 00 | -- Printed | m2 | 16% |
* For rates of additional duties of excise under Additional Duties of Excise (Goods of Special Importance) Act, 1957 on specified goods of this Chapter - please see Appendix I.
* For effective rates of Cess on the specified goods of this Chapter -please see Appendix IV.