chhatramani/nepal_legal_acts_corpus_english huggingface dataset:
Provisional Tax Collection Act, 1955

5702.10.00 - "Kelem", "Schumacks", "Karamanie" and similar hand-woven rugs 30 30
 5702.20.00 - Floor coverings of coconut fibres (coir) 30 30
 - Other, of pile construction, not made up:
 5702.31.00 -- Of wool or fine animal hair 30 30
 5702.32.00 -- Of man-made textile materials 30 30
 5702.39.00 -- Of other textile materials 30 30
 - Other, of pile construction, made up:
 5702.41.00 -- Of wool or fine animal hair 30 30
 5702.42.00 -- Of man-made textile materials 30 30
 -- Of other textile materials:
 5702.49.10 Of felt 30 30
 5702.49.90 Other 30 30
 5702.50.00 - Other, not of pile construction, not made up 30 30

 Heading Subheading Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 57.03 5702.91.00 - Other, not of pile construction, made up: -- Of wool or fine animal hair 30 30
 5702.92.00 -- Of man-made textile materials 30 30
 5702.99.00 -- Of other textile materials 30 30
 Carpets and other textile floor coverings, tufted, whether or not made up. 5703.10.00 - Of wool or fine animal hair 30 30
 - Of nylon or other polyamides:
 5703.21.00 -- Of tufts 30 30
 5703.29.00 -- Other 30 30
 - Of other man-made textile materials:
 5703.31.00 -- Of tufts 30 30
 5703.39.00 -- Other 30 30
 - Of other textile materials:
 5703.90.10 Cotton durries 15 15
 5703.90.90 Other 30 30
 57.04 Carpets and other floor coverings, of felt, not tufted or flocked, whether or not made up. Heading Subheading Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 5704.10.00 - Tiles, having a maximum surface area of 0.3 m2 30 30
 5704.20.00 - Tiles, having a maximum surface area exceeding 0.3 m2 but not exceeding 1 m2 30 30
 5704.90.00 - Other 30 30
 57.05 5705.00.00 Carpets and other textile floor coverings, whether or not made up. 30 30

CHAPTER 58

Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery

Notes:

1. This Chapter does not apply to textile fabrics referred to in Note 1 to Chapter 59, impregnated, coated, covered or laminated, or to other goods of Chapter 59. 2. Heading 58.01 also includes woven weft pile fabrics which have not yet had the floats cut, at which stage they have no pile standing up. 3. For the purposes of heading 58.03, "gauze" means a fabric with a warp composed of standing or ground threads and crossing or doup threads which are twisted half a turn, a complete turn or more around the standing threads to form loops through which weft threads pass. 4.
Provisional Tax Collection Act, 1955

3. For the purposes of heading 58.03, "gauze" means a fabric with a warp composed of standing or ground threads and crossing or doup threads which are twisted half a turn, a complete turn or more around the standing threads to form loops through which weft threads pass. 4. Heading 58.04 does not apply to knotted net fabrics of twine, cordage or rope, of heading 56.08. 5. For the purposes of heading 58.06, "narrow woven fabrics" means:

(a) Woven fabrics of a width not exceeding 30 cm, whether woven as such or cut from wider pieces, provided with selvedges (woven, gummed or otherwise made) on both edges;

(b) Tubular woven fabrics of a flattened width not exceeding 30 cm; and

(c) Bias binding with folded edges, of a width when unfolded not exceeding 30 cm. Narrow woven fabrics with fringes shall be classified in heading 58.08. 6. In heading 58.10, the expression "embroidery" means, inter alia, embroidery with metal or glass thread on a visible ground of woven fabric, and work executed in applique with sequins, beads or ornamental motifs of textile or other materials. The heading does not apply to needlework tapestries (heading 58.05). 7. In addition to the products of heading 58.09, this Chapter includes articles made of metal thread and of a kind used in apparel, as furnishing fabrics or for similar purposes. Heading Subheading Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 58.01 Woven pile fabrics and chenille fabrics, other than fabrics of heading 58.02 or 58.06. 5801.10.00 - Of wool or fine animal hair 7.25 15
 - Of cotton:
 5801.21.00 -- Uncut weft pile fabrics 7.25 15
 5801.22.00 -- Cut corduroy 7.25 15
 5801.23.00 -- Other weft pile fabrics 7.25 15

 Heading Subheading Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 5801.26.00 -- Chenille fabrics 7.25 15
 5801.27.00 -- Warp pile fabrics 7.25 15
 - Of man-made fibres:
 5801.31.00 -- Uncut weft pile fabrics 7.25 15
 5801.32.00 -- Cut corduroy 7.25 15
 5801.33.00 -- Other weft pile fabrics 7.25 15
 5801.36.00 -- Chenille fabrics 7.25 15
 5801.37.00 -- Warp pile fabrics 7.25 15
 5801.90.00 - Of other textile materials 7.25 15

 Heading Subheading Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 58.02 Terry towelling and similar woven terry fabrics, other than narrow fabrics of heading 58.06; tufted textile fabrics, other than products of heading 57.03.
Provisional Tax Collection Act, 1955

5802.10.00 - Terry towelling and similar woven terry fabrics, of cotton 6 15
 5802.20.00 - Terry towelling and similar woven terry fabrics, of other textile materials 7.25 15
 5802.30.00 - Tufted textile fabrics 7.25 15
 58.03 5803.00.00 Gauze, other than narrow fabrics of heading 58.06. 7.25 15

 Heading Subheading Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 58.04 Tulles and other net fabrics, not including woven, knitted or crocheted fabrics; lace in the piece, in strips or in motifs, other than fabrics of headings 60.02 to 60.06. 5804.10.00 - Tulles and other net fabrics 7.25 15
 - Mechanically made lace:
 5804.21.00 -- Of man-made fibres 7.25 15
 5804.29.00 -- Of other textile materials 7.25 15
 5804.30.00 - Hand-made lace 7.25 15
 58.05 5805.00.00 Hand-woven tapestries of the type Gobelins, Flanders, Aubusson, Beauvais and the like, and needle-worked tapestries (for example, petit point, cross stitch), whether or not made up. 7.25 15

 Heading Subheading Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 58.06 Narrow woven fabrics, other than goods of heading 58.07; narrow fabrics consisting of warp without weft assembled by means of an adhesive (bolducs). 5806.10.00 - Woven pile fabrics (including terry towelling and similar terry fabrics) and chenille fabrics 7.25 15
 5806.20.00 - Other woven fabrics, containing by weight 5 per cent or more of elastomeric yarn or rubber thread 7.25 15
 - Other woven fabrics:
 5806.31.00 -- Of cotton 7.25 15
 5806.32.00 -- Of man-made fibres 7.25 15
 5806.39.00 -- Of other textile materials 7.25 15
 5806.40.00 - Fabrics consisting of warp without weft assembled by means of an adhesive (bolducs) 7.25 15

 Heading Subheading Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 58.07 Labels, badges and similar articles of textile materials, in the piece, in strips or cut to shape or size, not embroidered. 5807.10.00 - Woven 7.25 15
 5807.90.00 - Other 7.25 15
 58.08 Braids in the piece; ornamental trimmings in the piece, not embroidered, other than knitted or crocheted; tassels, pompons and similar articles. 5808.10.00 - Braids in the piece 7.25 15
 5808.90.00 - Other 7.25 15

 Heading Subheading Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 58.09 5809.00.00 Woven fabrics of metal thread and woven fabrics of metallised yarn of heading 56.05, of a kind used in apparel, as furnishing fabrics or for similar purposes, not elsewhere specified or included. 7.25 15
 58.10 Embroidery in the piece, in strips or in motifs.
Provisional Tax Collection Act, 1955

7.25 15
 58.10 Embroidery in the piece, in strips or in motifs. 5810.10.00 - Embroidery without visible ground 7.25 15
 - Other embroidery:
 5810.91.00 -- Of cotton 7.25 15
 5810.92.00 -- Of man-made fibres 7.25 15
 5810.99.00 -- Of other textile materials 7.25 15
 58.11 5811.00.00 Quilted textile products in the piece, composed of one or more layers of textile materials assembled with padding by stitching or otherwise, other than embroidery of heading 58.10. 7.25 15

CHAPTER 59

Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use

Notes:

1. Except where the context otherwise requires, for the purposes of this Chapter, the expression "textile fabrics" applies only to the woven fabrics of Chapters 50 to 55 and headings 58.03 and 58.06, the braids and ornamental trimmings in the piece of heading 58.08, and the knitted or crocheted fabrics of headings 60.02 to 60.06. 2. Heading 59.03 applies to:

(a) Textile fabrics, impregnated, coated, covered or laminated with plastics, whatever the weight per square metre and whatever the nature of the plastic material (compact or cellular), other than:
 (1) Fabrics in which the impregnation, coating or covering cannot be seen with the naked eye (usually Chapters 50 to 55, 58 or 60); for the purposes of this provision, no account shall be taken of any resulting change of colour;
 (2) Products which cannot, without fracturing, be bent manually around a cylinder of a diameter of 7 mm at a temperature between 15°C and 30°C (usually Chapter 39);
 (3) Products in which the textile fabric is completely embedded in plastics or entirely coated or covered on both sides with such material, provided that such coating or covering can be seen with the naked eye with no account being taken of any resulting change of colour (Chapter 39);
 (4) Fabrics partially coated or partially covered with plastics and bearing designs resulting from such treatment (usually Chapters 50 to 55, 58 or 60);
 (5) Plates, sheets or strip of cellular plastics, combined with textile fabric, where the textile fabric is present merely for reinforcing purposes (Chapter 39); or
 (6) Textile products of heading 58.11.

(b) Fabrics made from yarn, strip or the like, impregnated, coated, covered or sheathed with plastics, of heading 56.04. 3. For the purposes of heading 59.03, "textile fabrics laminated with plastics" means products made by bonding one or more layers of textile fabric to one or more sheets or films of plastics, whether or not the sheets or films are visible in the cross-section, the bonding being effected by any process which combines the layers together. 4.
Provisional Tax Collection Act, 1955

4. For the purposes of heading 59.05, the expression "textile wall coverings" applies to products in rolls, of a width not less than 45 cm, suitable for use in wall or ceiling decoration, consisting of a textile surface fixed on a backing, or having a backing treated (impregnated or coated to enable pasting), the textile surface being composed of textile fibres or yarns. This heading does not, however, apply to wall coverings consisting of textile flock or dust fixed directly on a backing of paper (heading 48.14) or on a textile backing (generally heading 59.07). 5. For the purposes of heading 59.06, the expression "rubberised textile fabrics" means:

(a) Textile fabrics impregnated, coated, covered or laminated with rubber,
 (1) Weighing not more than 1,500 g/m2; or
 (2) Weighing more than 1,500 g/m2 and containing more than 50 per cent by weight of textile material;

(b) Fabrics made from yarn, strip or the like, impregnated, coated, covered or sheathed with rubber, of heading 56.04; and

(c) Fabrics composed of parallel textile yarns agglomerated with rubber, irrespective of their weight per square metre. This heading does not, however, apply to plates, sheets or strip of cellular rubber, combined with textile fabric, where the textile fabric is present merely for reinforcing purposes (Chapter 40), or to textile products of heading 58.11. 6. Heading 59.07 does not apply to:

(a) Fabrics in which the impregnation, coating or covering cannot be seen with the naked eye (usually Chapters 50 to 55, 58 or 60); for the purposes of this provision, no account shall be taken of any resulting change of colour;

(b) Fabrics painted with designs (other than painted canvas being theatrical scenery, studio back-cloths or the like);

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

(d) Fabrics finished with dressings having a basis of amylaceous or similar substances;

(e) Wood veneered on a backing of textile fabric (heading 44.08);

(f) Natural or artificial abrasive powder or grain on a backing of textile fabric (heading 68.05);

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

(h) Metal foil on a backing of textile fabric (generally Section 14 or 15). 7. Heading 59.10 does not apply to:

(a) Transmission or conveyor belts or belting, of textile material, of a thickness of less than 3 mm; or

(b) Transmission or conveyor belts or belting of textile fabric impregnated, coated, covered or laminated with rubber or made from textile yarn or cord impregnated, coated, covered or sheathed with rubber (heading 40.10). 8.
Provisional Tax Collection Act, 1955

8. Heading 59.11 applies to the following goods, which do not fall in any other heading of Section XI:

(a) Textile products in the piece, cut to length or simply cut to rectangular (including square) shape (other than those having the character of products of headings 59.08 to 59.10), the following only:
 (1) Textile fabrics, felt and felt-lined woven fabrics, coated, covered or laminated with rubber, leather or other material, of a kind used for card clothing, and similar fabrics of a kind used for other technical purposes, including narrow fabrics made of velvet impregnated with rubber, for covering weaving spindles (weaving beams);
 (2) Bolting cloth;
 (3) Filtering or straining cloth of a kind used in oil presses or the like, of textile material or of human hair;
 (4) Woven fabrics, felt or felt-lined woven fabrics, multiple warp or weft flat woven fabrics, whether or not impregnated or coated, of a kind used in machinery or for other mechanical purposes;
 (5) Textile fabrics reinforced with metal, of a kind used for technical purposes;
 (6) Cords, braids and the like, whether or not coated, impregnated or reinforced with metal, of a kind used in industry as packing or lubricating materials;

(b) Textile articles of a kind used for technical purposes (for example, textile fabrics and felts, endless or fitted with linking devices, of a kind used in paper-making or similar machines (e.g., for pulp or asbestos-cement), gaskets, washers, polishing discs and other machinery parts), of textile material, not elsewhere specified or included (other than those of headings 59.08 to 59.10). Heading Subheading Description of Goods Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 59.01 Textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of books or the like; tracing cloth; prepared painting canvas; buckram and similar stiffened textile fabrics of a kind used for hat foundations. 5901.10.00 - Textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of books or the like 6 15
 5901.90.00 - Other 7.25 15

 Heading Subheading Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 59.02 Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon. 5902.10.00 - Of nylon or other polyamides 5 5
 5902.20.00 - Of polyesters 5 5
 5902.90.00 - Other 5 5
 59.03 Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 59.02.
Provisional Tax Collection Act, 1955

5902.10.00 - Of nylon or other polyamides 5 5
 5902.20.00 - Of polyesters 5 5
 5902.90.00 - Other 5 5
 59.03 Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 59.02. 5903.10.00 - With poly(vinyl chloride) 15 15
 5903.20.00 - With polyurethane 15 15
 5903.90.00 - Other 15 15
 59.04 Linoleum, whether or not cut to shape; floor coverings consisting of a coating or covering applied on a textile backing, whether or not cut to shape. 5904.10.00 - Linoleum 30 30
 5904.90.00 - Other 30 30
 59.05 5905.00.00 Textile wall coverings. 7.25 15
 59.06 Rubberised textile fabrics, other than those of heading 59.02. 5906.10.00 - Adhesive tape of a width not exceeding 20 cm 15 15
 - Other:
 5906.91.00 -- Knitted or crocheted 15 15
 5906.99.00 -- Other 15 15
 59.07 5907.00.00 Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio back-cloths or the like. 7.25 15
 59.08 5908.00.00 Textile wicks, woven, plaited or knitted, for lamps, stoves, lighters, candles or the like; incandescent gas mantles and tubular knitted fabric therefor, whether or not impregnated. 5 5
 59.09 5909.00.00 Textile hosepiping and similar textile tubing, with or without lining, armour or accessories of other materials. 5 5
 59.10 5910.00.00 Transmission or conveyor belts or belting, of textile material, whether or not impregnated, coated, covered or laminated with plastics, or reinforced with metal or other material. 5 5
 59.11 Textile products and articles, for technical uses, specified in Note 8 to this Chapter. 5911.10.00 - Textile fabrics, felt and felt-lined woven fabrics, coated, covered or laminated with rubber, leather or other material, of a kind used for card clothing, and similar fabrics of a kind used for other technical purposes, including narrow fabrics made of velvet impregnated with rubber, for covering weaving spindles (weaving beams) 7.25 15
 5911.20.00 - Bolting cloth, whether or not made up 7.25 15
 - Textile fabrics and felts, endless or fitted with linking devices, of a kind used in paper-making or similar machines (for example, for pulp or asbestos-cement):
 5911.31.00 -- Weighing less than 650 g/m2 7.25 15
 5911.32.00 -- Weighing 650 g/m2 or more 7.25 15
 5911.40.00 - Filtering or straining cloth of a kind used in oil presses or the like, including that of human hair 7.25 15
 5911.90.00 - Other 7.25 15

CHAPTER 60

Knitted or crocheted fabrics

Notes:

1. This Chapter does not cover:
(a) Crochet lace of heading 58.04;
(b) Labels, badges or similar articles, knitted or crocheted, of heading 58.07; or
(c) Knitted or crocheted fabrics, impregnated, coated, covered or laminated, of Chapter 59. However, knitted or crocheted pile fabrics, impregnated, coated, covered or laminated, are classified in heading 60.01. 2.
Provisional Tax Collection Act, 1955

However, knitted or crocheted pile fabrics, impregnated, coated, covered or laminated, are classified in heading 60.01. 2. This Chapter also includes fabrics made of metal thread and of a kind used in apparel, as furnishing fabrics or for similar purposes. 3. Throughout this Schedule, any reference to "knitted" goods includes a reference to stitch-bonded goods in which the chain stitches are formed of textile yarn. Subheading Note:

1. Subheading 6005.35 covers fabrics of polyethylene monofilament or polyester multifilament, weighing not less than 30 g/m2 and not more than 55 g/m2, having a mesh size of not less than 20 holes per cm2 and not more than 100 holes per cm2, and impregnated or coated with alpha-

 Heading Subheading Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 6005.23.00 --Of yarns of different colours 15 15
 6005.24.00 --Printed 15 15
 -Of synthetic fibres:
 6005.35.00 --Fabrics referred to in Note 1 of this Chapter 15 15
 6005.36.00 --Other, unbleached or bleached 15 15
 6005.37.00 --Other, dyed 15 15
 6005.38.00 --Other, of yarns of different colours 15 15
 6005.39.00 --Other, printed 15 15
 -Of artificial fibres:
 6005.41.00 --Unbleached or bleached 15 15
 6005.42.00 --Dyed 15 15
 6005.43.00 --Of yarns of different colours 15 15
 6005.44.00 --Printed 15 15
 6005.90.00 -Other 15 15
 60.06 Other knitted or crocheted fabrics. 6006.10.00 -Of wool or fine animal hair 15 15
 -Of cotton:
 6006.21.00 --Unbleached or bleached 15 15
 6006.22.00 --Dyed 15 15
 6006.23.00 --Of yarns of different colours 15 15
 6006.24.00 --Printed 15 15
 -Of synthetic fibres:
 6006.31.00 --Unbleached or bleached 15 15
 6006.32.00 --Dyed 15 15
 6006.33.00 --Of yarns of different colours 15 15
 6006.34.00 --Printed 15 15
 -Of artificial fibres:
 6006.41.00 --Unbleached or bleached 15 15
 6006.42.00 --Dyed 15 15
 6006.43.00 --Of yarns of different colours 15 15
 6006.44.00 --Printed 15 15
 6006.90.00 -Other 15 15

Chapter 61

Articles of apparel and clothing accessories, knitted or crocheted

Notes:

1. This Chapter applies only to made up articles, knitted or crocheted. 2. This Chapter does not cover:

 (a) Goods of heading 62.12;

 (b) Worn clothing or other worn articles of heading 63.09; or

 (c) Orthopaedic appliances, surgical belts, trusses or the like (heading 90.21). 3.
Provisional Tax Collection Act, 1955

This Chapter applies only to made up articles, knitted or crocheted. 2. This Chapter does not cover:

 (a) Goods of heading 62.12;

 (b) Worn clothing or other worn articles of heading 63.09; or

 (c) Orthopaedic appliances, surgical belts, trusses or the like (heading 90.21). 3. For the purposes of headings 61.03 and 61.04:

 (a) The term "suit" means a set of garments composed of two or three pieces, made up, in respect of their outer surface, of identical fabric, and comprising:

 - one suit coat or jacket the outer shell of which, exclusive of sleeves, consists of four or more panels, designed to cover the upper part of the body, possibly with a tailored waistcoat, the front of which is made of the same fabric as the outer surface of the other components of the set and the back of which is made of the same fabric as the lining of the suit coat or jacket; and

 - one garment designed to cover the lower part of the body and consisting of trousers, breeches or shorts (other than swimwear), a skirt or a divided skirt (a garment resembling loose trousers matching the skirt), having neither braces nor bib. All the components of a "suit" must be of the same fabric construction, colour and composition; they must also be of the same style and of corresponding or compatible size. However, these components may have piping (a strip of fabric sewn into the seam) of a different fabric. If several separate components to cover the lower part of the body are presented together (for example, two pairs of trousers or trousers and shorts, or a skirt or divided skirt and trousers), the lower part shall consist of one pair of trousers or, in the case of women's or girls' suits, a skirt or divided skirt. The other garments shall be treated separately.
Provisional Tax Collection Act, 1955

The other garments shall be treated separately. The term "suit" includes the following sets of garments, whether or not they fulfil all the above conditions:

 - morning dress, comprising a plain jacket (cutaway) with rounded tails hanging down to the back and striped trousers;

 - evening dress (tailcoat), generally made of black fabric, the jacket of which is relatively short at the front, does not close, has cut-away portions at the hips and has narrow, hanging tails at the back;

 - dinner jacket suits, in which the jacket is similar in style to an ordinary jacket (possibly more open at the front to expose most of the shirt front), but has shiny lapels of silk or imitation silk.

 (b) The term "ensemble" means a set of garments (other than suits and articles of heading 61.07, 61.08 or 61.09), composed of several pieces made up of identical fabric, put up for retail sale, and consisting of:

 - one garment designed to cover the upper part of the body, with the exception of pullovers which may form a second upper garment in the sole context of sleeveless waistcoats (which may also serve as a second upper garment), and

 - one or two different garments, designed to cover the lower part of the body and consisting of trousers, bib and brace overalls, breeches, shorts (other than swimwear), a skirt or a divided skirt. All the components of an ensemble must be of the same fabric construction, style, colour and composition; they must also be of corresponding or compatible size. The term "ensemble" does not apply to track suits or ski suits, of heading 61.12. 4. Headings 61.05 and 61.06 do not cover garments with pockets below the waist, with a ribbed waistband or other means of tightening at the bottom of the garment, or garments having an average of less than 10 stitches per linear centimetre in each direction counted over an area measuring at least 10 cm x 10 cm. Heading 61.05 does not cover sleeveless garments.

 "Shirts" and "shirt-blouses" are garments designed to cover the upper part of the body, having long or short sleeves, and a full or partial opening starting at the neckline. "Blouses" are also loose-fitting garments designed to cover the upper part of the body, but they may be sleeveless and may or may not have an opening at the neckline. "Shirts", "shirt-blouses" and "blouses" may also have a collar. 5. Heading 61.09 does not cover garments with a bra, ribbed waistband or other means of tightening at the bottom of the garment. 6.
Provisional Tax Collection Act, 1955

5. Heading 61.09 does not cover garments with a bra, ribbed waistband or other means of tightening at the bottom of the garment. 6. For the purposes of heading 61.11:

 (a) "Babies' garments and clothing accessories" means articles for young children of a body height not exceeding 86 cm;

 (b) Articles which are, prima facie, classifiable both in heading 61.11 and in other headings of this Chapter shall be classified in heading 61.11. 7. For the purposes of heading 61.12, "ski suits" means garments or sets of garments which, by their general appearance and texture, are identifiable as intended to be worn principally for skiing (cross-country or alpine). They consist of either:

 (a) A "ski overall", that is, a one-piece garment designed to cover the upper and lower parts of the body; in addition to sleeves and a collar, the ski overall may have pockets and footstraps; or

 (b) A "ski ensemble", that is, a set of garments composed of two or three pieces, put up for retail sale, comprising:

 - one garment such as an anorak, windcheater, wind jacket or similar article, closed by a slide fastener (zipper), possibly with a waistcoat, and

 - one pair of trousers whether or not extending above waist level, one pair of breeches or one bib and brace overall. The "ski ensemble" may also consist of an overall as described in paragraph (a) above and a padded sleeveless jacket worn over the overall. All the components of a "ski ensemble" must be made up of fabrics of identical construction, style and composition and may be of the same colour or different colours; they must also be of corresponding or compatible size. 8. Garments which are, prima facie, classifiable both in heading 61.13 and in other headings of this Chapter, excluding heading 61.11, shall be classified in heading 61.13. 9. Garments of this Chapter designed for left front over right front closure at the front shall be regarded as men's or boys' garments, and garments designed for right front over left front closure at the front shall be regarded as women's or girls' garments. These provisions do not apply where the cut of the garment clearly indicates its destination as men's or boys', or women's or girls'. Garments which cannot be identified as either men's or boys' garments or women's or girls' garments shall be classified in the headings covering women's or girls' garments. 10. Articles of this Chapter may be made of metal thread.
Provisional Tax Collection Act, 1955

6102.10.00 -Of wool or fine animal hair 20 20
 6102.20.00 -Of cotton 20 20
 6102.30.00 -Of man-made fibres 20 20
 6102.90.00 -Of other textile materials 20 20
 61.03 Men's or boys' suits, ensembles, jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted. 6103.10.00 -Suits 20 20
 -Ensembles:
 6103.22.00 --Of cotton 20 20
 6103.23.00 --Of synthetic fibres 20 20
 6103.29.00 --Of other textile materials 20 20
 -Jackets and blazers:
 6103.31.00 --Of wool or fine animal hair 20 20
 6103.32.00 --Of cotton 20 20
 6103.33.00 --Of synthetic fibres 20 20
 6103.39.00 --Of other textile materials 20 20
 -Trousers, bib and brace overalls, breeches and shorts:
 6103.41.00 --Of wool or fine animal hair 20 20
 6103.42.00 --Of cotton 20 20
 6103.43.00 --Of synthetic fibres 20 20
 6103.49.00 --Of other textile materials 20 20
 61.04 Women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted.
 -Suits:
 6104.13.00 --Of synthetic fibres 20 20
 6104.19.00 --Of other textile materials 20 20
 -Ensembles:
 6104.22.00 --Of cotton 20 20
 6104.23.00 --Of synthetic fibres 20 20
 6104.29.00 --Of other textile materials 20 20
 -Jackets and blazers:
 6104.31.00 --Of wool or fine animal hair 20 20
 6104.32.00 --Of cotton 20 20
 6104.33.00 --Of synthetic fibres 20 20
 6104.39.00 --Of other textile materials 20 20
 -Dresses:
 6104.41.00 --Of wool or fine animal hair 20 20
 6104.42.00 --Of cotton 20 20
 6104.43.00 --Of synthetic fibres 20 20
 6104.44.00 --Of artificial fibres 20 20
 6104.49.00 --Of other textile materials 20 20
 -Skirts and divided skirts:
 6104.51.00 --Of wool or fine animal hair 20 20
 6104.52.00 --Of cotton 20 20
 6104.53.00 --Of synthetic fibres 20 20
 6104.59.00 --Of other textile materials 20 20
 -Trousers, bib and brace overalls, breeches and shorts:
 6104.61.00 --Of wool or fine animal hair 20 20
 6104.62.00 --Of cotton 20 20
 6104.63.00 --Of synthetic fibres 20 20
 6104.69.00 --Of other textile materials 20 20
 61.05 Men's or boys' shirts, knitted or crocheted. 6105.10.00 -Of cotton 20 20
 6105.20.00 -Of man-made fibres 20 20
 6105.90.00 -Of other textile materials 20 20
 61.06 Women's or girls' blouses, shirts and shirt-blouses, knitted or crocheted.
Provisional Tax Collection Act, 1955

6105.10.00 -Of cotton 20 20
 6105.20.00 -Of man-made fibres 20 20
 6105.90.00 -Of other textile materials 20 20
 61.06 Women's or girls' blouses, shirts and shirt-blouses, knitted or crocheted. 6106.10.00 -Of cotton 20 20
 6106.20.00 -Of man-made fibres 20 20
 6106.90.00 -Of other textile materials 20 20
 61.07 Men's or boys' underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles, knitted or crocheted.
 -Underpants and briefs:
 6107.11.00 --Of cotton 20 20
 6107.12.00 --Of man-made fibres 20 20
 6107.19.00 --Of other textile materials 20 20
 -Nightshirts and pyjamas:
 6107.21.00 --Of cotton 20 20
 6107.22.00 --Of man-made fibres 20 20
 6107.29.00 --Of other textile materials 20 20
 -Other:
 6107.91.00 --Of cotton 20 20
 6107.99.00 --Of other textile materials 20 20
 61.08 Women's or girls' slips, petticoats, briefs, panties, nightdresses, pyjamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted.
 -Slips and petticoats:
 6108.11.00 --Of man-made fibres 20 20
 6108.19.00 --Of other textile materials 20 20
 -Briefs and panties:
 6108.21.00 --Of cotton 20 20
 6108.22.00 --Of man-made fibres 20 20
 6108.29.00 --Of other textile materials 20 20
 -Nightdresses and pyjamas:
 6108.31.00 --Of cotton 20 20
 6108.32.00 --Of man-made fibres 20 20
 6108.39.00 --Of other textile materials 20 20
 -Other:
 6108.91.00 --Of cotton 20 20
 6108.92.00 --Of man-made fibres 20 20
 6108.99.00 --Of other textile materials 20 20
 61.09 T-shirts, singlets and other vests, knitted or crocheted. 6109.10.00 -Of cotton 20 20
 6109.90.00 -Of other textile materials 20 20
 61.10 Jerseys, pullovers, cardigans, waistcoats and similar articles, knitted or crocheted.
 -Of wool or fine animal hair:
 6110.11.00 --Of wool 20 20
 6110.12.00 --Of Kashmir (cashmere) goats 20 20
 6110.19.00 --Other 20 20
 6110.20.00 -Of cotton 20 20
 6110.30.00 -Of man-made fibres 20 20
 6110.90.00 -Of other textile materials 20 20
 61.11 Babies' garments and clothing accessories, knitted or crocheted. 6111.20.00 -Of cotton 20 20
 6111.30.00 -Of synthetic fibres 20 20
 6111.90.00 -Of other textile materials 20 20
 61.12 Track suits, ski suits and swimwear, knitted or crocheted.
 -Track suits:
 6112.11.00 --Of cotton 20 20
 6112.12.00 --Of synthetic fibres 20 20
 6112.19.00 --Of other textile materials 20 20
 6112.20.00 -Ski suits 20 20
 -Men's or boys' swimwear:
 6112.31.00 --Of synthetic fibres 20 20
 6112.39.00 --Of other textile materials 20 20
 -Women's or girls' swimwear:
 6112.41.00 --Of synthetic fibres 20 20
 6112.49.00 --Of other textile materials 20 20
 61.13 6113.00.00 Garments, made up of knitted or crocheted fabrics of heading 59.03, 59.06 or 59.07. 20 20
 61.14 Other garments, knitted or crocheted.
Provisional Tax Collection Act, 1955

20 20
 61.14 Other garments, knitted or crocheted. 6114.20.00 -Of cotton 20 20
 6114.30.00 -Of man-made fibres 20 20
 6114.90.00 -Of other textile materials 20 20
 61.15 Panty hose, tights, stockings, socks and other hosiery, including graduated compression hosiery (for example, stockings for varicose veins) and footwear without applied soles, knitted or crocheted. 6115.10.00 -Graduated compression hosiery (for example, stockings for varicose veins) 20 20
 -Other panty hose and tights:
 6115.21.00 --Of synthetic fibres, measuring per single yarn less than 67 decitex 20 20
 6115.22.00 --Of synthetic fibres, measuring per single yarn 67 decitex or more 20 20
 6115.29.00 --Of other textile materials 20 20
 6115.30.00 -Other women's full-length or knee-length hosiery, measuring per single yarn less than 67 decitex 20 20
 -Other:
 6115.94.00 --Of wool or fine animal hair 20 20
 6115.95.00 --Of cotton 20 20
 6115.96.00 --Of synthetic fibres 20 20
 6115.99.00 --Of other textile materials 20 20
 61.16 Gloves, mittens and mitts, knitted or crocheted. 6116.10.00 -Impregnated, coated, covered or laminated with plastics or rubber 20 20
 -Other:
 6116.91.00 --Of wool or fine animal hair 20 20
 6116.92.00 --Of cotton 20 20
 6116.93.00 --Of synthetic fibres 20 20
 6116.99.00 --Of other textile materials 20 20
 61.17 Other made-up clothing accessories, knitted or crocheted; parts of garments or of clothing accessories, knitted or crocheted. 6117.10.00 -Shawls, scarves, mufflers, mantillas, veils and the like 20 20
 6117.80.00 -Other accessories 15 15
 6117.90.00 -Parts 7.25 15

Chapter 62

Articles of apparel and clothing accessories, not knitted or crocheted

Notes

1. This Chapter applies only to made-up articles of any textile fabric other than wadding, excluding knitted or crocheted fabrics (other than those of heading 62.12). 2. This Chapter does not cover:

 (a) Worn clothing or other worn articles of heading 63.09; or

 (b) Orthopaedic appliances, surgical belts, trusses or the like (heading 90.21). 3.
Provisional Tax Collection Act, 1955

2. This Chapter does not cover:

 (a) Worn clothing or other worn articles of heading 63.09; or

 (b) Orthopaedic appliances, surgical belts, trusses or the like (heading 90.21). 3. For the purposes of headings 62.03 and 62.04:

 (a) The term "suit" means a set of garments composed of two or three pieces, made up, in respect of their outer surface, of identical fabric, and comprising:

 - one suit coat or jacket the outer shell of which, exclusive of sleeves, consists of four or more panels, designed to cover the upper part of the body, possibly with a tailored waistcoat, the front of which is made of the same fabric as the outer surface of the other components of the set and the back of which is made of the same fabric as the lining of the suit coat or jacket; and

 - one garment designed to cover the lower part of the body and consisting of trousers, breeches or shorts (other than swimwear), a skirt or a divided skirt (a garment resembling loose trousers matching the skirt), having neither braces nor bib. All the components of a "suit" must be of the same fabric construction, colour and composition; they must also be of the same style and of corresponding or compatible size. However, these components may have piping (a strip of fabric sewn into the seam) of a different fabric. If several separate components to cover the lower part of the body are presented together (for example, two pairs of trousers or trousers and shorts, or a skirt or divided skirt and trousers), the lower part shall consist of one pair of trousers or, in the case of women's or girls' suits, a skirt or divided skirt. The other garments shall be treated separately.
Provisional Tax Collection Act, 1955

The other garments shall be treated separately. The term "suit" includes the following sets of garments, whether or not they fulfil all the above conditions:

 - morning dress, comprising a plain jacket (cutaway) with rounded tails hanging down to the back and striped trousers;

 - evening dress (tailcoat), generally made of black fabric, the jacket of which is relatively short at the front, does not close, has cut-away portions at the hips and has narrow, hanging tails at the back;

 - dinner jacket suits, in which the jacket is similar in style to an ordinary jacket (possibly more open at the front to expose most of the shirt front), but has shiny lapels of silk or imitation silk.

 (b) The term "ensemble" means a set of garments (other than suits and articles of heading 62.07 or 62.08), composed of several pieces made up of identical fabric, put up for retail sale, and consisting of:

 - one garment designed to cover the upper part of the body, with the exception of waistcoats which may also serve as a second upper garment, and

 - one or two different garments, designed to cover the lower part of the body and consisting of trousers, bib and brace overalls, breeches, shorts (other than swimwear), a skirt or a divided skirt. All the components of an ensemble must be of the same fabric construction, style, colour and composition; they must also be of corresponding or compatible size. The term "ensemble" does not apply to track suits or ski suits, of heading 62.11. 4. Headings 62.05 and 62.06 do not cover garments with pockets below the waist, with a ribbed waistband or other means of tightening at the bottom of the garment. Heading 62.05 does not cover sleeveless garments.

 "Shirts" and "shirt-blouses" are garments designed to cover the upper part of the body, having long or short sleeves, and a full or partial opening starting at the neckline. "Blouses" are also loose-fitting garments designed to cover the upper part of the body, but they may be sleeveless and may or may not have an opening at the neckline. "Shirts", "shirt-blouses" and "blouses" may also have a collar. 5. For the purposes of heading 62.09:

 (a) "Babies' garments and clothing accessories" means articles for young children of a body height not exceeding 86 cm;

 (b) Articles which are, prima facie, classifiable both in heading 62.09 and in other headings of this Chapter shall be classified in heading 62.09. 6. Articles which are, prima facie, classifiable both in heading 62.10 and in other headings of this Chapter, excluding heading 62.09, shall be classified in heading 62.10. 7.
Provisional Tax Collection Act, 1955

6. Articles which are, prima facie, classifiable both in heading 62.10 and in other headings of this Chapter, excluding heading 62.09, shall be classified in heading 62.10. 7. For the purposes of heading 62.11, "ski suits" means garments or sets of garments which, by their general appearance and texture, are identifiable as intended to be worn principally for skiing (cross-country or alpine). They consist of either:

 (a) A "ski overall", that is, a one-piece garment designed to cover the upper and lower parts of the body; in addition to sleeves and a collar, the ski overall may have pockets and footstraps; or

 (b) A "ski ensemble", that is, a set of garments composed of two or three pieces, put up for retail sale, comprising:

 - one garment such as an anorak, windcheater, wind jacket or similar article, closed by a slide fastener (zipper), possibly with a waistcoat, and

 - one pair of trousers whether or not extending above waist level, one pair of breeches or one bib and brace overall. The "ski ensemble" may also consist of an overall as described in paragraph (a) above and a padded sleeveless jacket worn over the overall. All the components of a "ski ensemble" must be made up of fabrics of identical construction, style, and composition and may be of the same colour or different colours; they must also be of corresponding or compatible size. 8. Scarves and scarf-like square or approximately square articles, of which no side exceeds 60 cm, are to be classified as handkerchiefs (heading 62.13). Handkerchiefs of which any side exceeds 60 cm are to be classified in heading 62.14. 9. Garments of this Chapter designed for left front over right front closure at the front shall be regarded as men's or boys' garments, and garments designed for right front over left front closure at the front shall be regarded as women's or girls' garments. These provisions do not apply where the cut of the garment clearly indicates its destination as men's or boys', or women's or girls'. Garments which cannot be identified as either men's or boys' garments or women's or girls' garments shall be classified in the headings covering women's or girls' garments. 10. Articles of this Chapter may be made of metal thread. Heading Subheading Description of Goods Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 62.01 Men's or boys' overcoats, car-coats, capes, cloaks, anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar articles, other than those of heading 62.03.
Provisional Tax Collection Act, 1955

Heading Subheading Description of Goods Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 62.01 Men's or boys' overcoats, car-coats, capes, cloaks, anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar articles, other than those of heading 62.03. 6201.20.00 -Of wool or fine animal hair 20 20
 6201.30.00 -Of cotton 20 20
 6201.40.00 -Of man-made fibres 20 20
 6201.90.00 -Of other textile materials 20 20
 62.02 Women's or girls' overcoats, car-coats, capes, cloaks, anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar articles, other than those of heading 62.04. 6202.20.00 -Of wool or fine animal hair 20 20
 6202.30.00 -Of cotton 20 20
 6202.40.00 -Of man-made fibres 20 20
 6202.90.00 -Of other textile materials 20 20
 62.03 Men's or boys' suits, ensembles, jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear).
 -Suits:
 6203.11.00 --Of wool or fine animal hair 20 20
 6203.12.00 --Of synthetic fibres 20 20
 6203.19.00 --Of other textile materials 20 20
 -Ensembles:
 6203.22.00 --Of cotton 20 20
 6203.23.00 --Of synthetic fibres 20 20
 6203.29.00 --Of other textile materials 20 20
 -Jackets and blazers:

 Heading Subheading Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 62.04 Women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear).
 -Suits:
 6204.11.00 --Of wool or fine animal hair 20 20
 6204.12.00 --Of cotton 20 20
 6204.13.00 --Of synthetic fibres 20 20
 6204.19.00 --Of other textile materials 20 20
 -Ensembles:
 6204.21.00 --Of wool or fine animal hair 20 20
 6204.22.00 --Of cotton 20 20
 6204.23.00 --Of synthetic fibres 20 20
 6204.29.00 --Of other textile materials 20 20
 -Jackets and blazers:
 6204.31.00 --Of wool or fine animal hair 20 20
 6204.32.00 --Of cotton 20 20
 6204.33.00 --Of synthetic fibres 20 20
 6204.39.00 --Of other textile materials 20 20
 -Dresses:
 6204.41.00 --Of wool or fine animal hair 20 20
 6204.42.00 --Of cotton 20 20
 6204.43.00 --Of synthetic fibres 20 20
 6204.44.00 --Of artificial fibres 20 20
 6204.49.00 --Of other textile materials 20 20
 -Skirts and divided skirts:
 6204.51.00 --Of wool or fine animal hair 20 20
 6204.52.00 --Of cotton 20 20
 6204.53.00 --Of synthetic fibres 20 20
 6204.59.00 --Of other textile materials 20 20
 -Trousers, bib and brace overalls, breeches and shorts:
 6204.61.00 --Of wool or fine animal hair 20 20
 6204.62.00 --Of cotton 20 20
 6204.63.00 --Of synthetic fibres 20 20
 6204.69.00 --Of other textile materials 20 20
 62.05 6205.20.00 Men's or boys' shirts. -Of cotton 20 20
 6205.30.00 -Of man-made fibres 20 20
 6205.90.00 -Of other textile materials 20 20
 62.06 Women's or girls' blouses, shirts and shirt-blouses.
Provisional Tax Collection Act, 1955

6212.10.00 -Brassieres 20 20

 Heading Subheading Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 6212.20.00 -Girdles and panty-girdles 20 20
 6212.30.00 -Corselettes 20 20
 -Other:
 6212.90.10 Articles such as belly bands, nipple covers, anklets, wristbands, waistbands 5 5
 6212.90.90 Other 20 20
 62.13 Handkerchiefs. 6213.20.00 -Of cotton 20 20
 6213.90.00 -Of other textile materials 20 20
 62.14 Shawls, scarves, mufflers, mantillas, veils and similar articles. 6214.10.00 -Of silk or silk waste 20 20
 6214.20.00 -Of wool or fine animal hair 20 20
 6214.30.00 -Of synthetic fibres 20 20
 6214.40.00 -Of artificial fibres 20 20
 6214.90.00 -Of other textile materials 20 20
 62.15 Ties, bow ties, cravats. 6215.10.00 -Of silk or silk waste 20 20
 6215.20.00 -Of man-made fibres 20 20
 6215.90.00 -Of other textile materials 20 20
 62.16 6216.00.00 Gloves, mittens and mitts. 20 20
 62.17 Other made up clothing accessories; parts of garments or of clothing accessories, other than those of heading 62.12. Heading Subheading Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 6217.10.00 -Accessories 7.25 15
 6217.90.00 -Parts 7.25 15

SECTION 63

Other made up textile articles; sets; worn clothing and worn textile articles; rags

Notes:

1. Sub-Section I applies to any made up textile articles. 2. Sub-Section I does not cover:

(a) Articles of Sections 56 to 62; or

(b) Worn or used clothing or other worn or used textile articles of heading 63.09. 3. Heading 63.09 applies only to the following goods:

(a) Articles of textile materials:

(1) Clothing and clothing accessories, and parts thereof;

(2) Blankets and travelling rugs;

(3) Bed linen, table linen, toilet linen and kitchen linen;

(4) Furnishing articles, other than carpets of headings 57.01 to 57.05 and tapestries of heading 58.05.

(b) Footwear and headgear of any material other than asbestos. To be classified in this heading, the articles mentioned above must satisfy both of the following requirements:

(1) They must bear clear signs or indications of having been worn or used, and

(2) They must be presented in bulk or large quantities, or in bales, sacks or similar packaging. Subheading Note:
1. Subheading 6304.20 covers articles made from warp knit fabrics impregnated or coated with alpha-cypermethrin (ISO), chlorfenapyr (ISO), deltamethrin (INN, ISO), lambda-cyhalothrin (ISO), permethrin (ISO) or pirimiphos-methyl (ISO). Heading Subheading Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 63.01 1.- Other made up textile articles Blankets and travelling rugs.