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Section XI · Chapter 55

Man-made staple fibres

Chapter Notes

1

Headings 5501 and 5502 apply only to man-made Filament tow, consisting of parallel filaments of 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 turn for metre;

(c) Measuring per filament less than 67 decitex;

(d) Sythetic Filament tow only: the tow must be drawn, that is to say, be incapable of being stretched by mire than 100% of its length;

(e) Total measurement of tow more than 20,000 decitiex. Tow of a length not Exceeding 2 m is to be classified in heading 5503 or 5504.

Chapter Supplementary Notes

1

For the purpose of this chapter, Inherent fire retardant (FR) fibres, as specified in IS 11871, IS 13501, IS 15742, IS 15742 A, are those in which FR properties are naturally part of the polymer backbone and can never be worm away or washed out;


[Supplementary Note inserted by Clause 97(b) of FInance Bill 2022 w.e.f. 1 May 2022]

* <CBEC Clarifies Cut pieces of Fabrics Falls under Chapters 50 to 55 and attract 5% GST without ITC -  CGST Circular No. 13 Dated 27th October 2017 (DINDEX Code 8217)>

Tariff Items

Heading Sub Heading Item No. Dash Description Unit BCD BCD Effective IGST SWS
5501 WOOL, NOT CARDED OR COMBED : SYNTHETIC FILAMENT TOW
5501 5501 10 00 Of nylon or other polyamides kg. 20%
5501 5501 20 00 Of polyesters kg. 20%
5501 5501 30 00 Acrylic or modacrylic kg. 20%
5501 5501 40 00 Of polypropylene kg. 20%
5501 5501 90 Other :
5501 5501 90 5501 90 10 Of polypropylene kg. 20%
5501 5501 90 5501 90 90 Other kg. 20%
5502 ARTIFICIAL FILAMENT TOW
5502 5502 10 Of cellulose acetate:
5502 5502 10 5502 10 10 Viscose rayon tow kg. 20%
5502 5502 10 5502 10 90 Other kg. 20%
5502 5502 90 Other:
5502 5502 90 5502 90 10 Viscose rayon tow kg. 20%
5502 5502 90 5502 90 90 Other kg. 20%
5503 SYNTHETIC STAPLE FIBRES, NOT CARDED, COMBED OR OTHERWISE PROCESSED FOR SPINNING
5503 5503 11 00 Of aramids kg. 20%
5503 5503 19 00 Other kg. 20%
5503 5503 20 00 Of polyesters kg. 20%
5503 5503 30 00 Acrylic or modacrylic kg. 20%
5503 5503 40 00 Of polypropylene kg. 20%
5503 5503 90 Other :
5503 5503 90 5503 90 10 Polyvinyl staple fibre kg. 20%
5503 5503 90 5503 90 20 Polyvinyl chloride staple kg. 20%
5503 5503 90 5503 90 90 Other kg. 20%
5504 ARTIFICIAL STAPLE FIBRES, NOT CARDED, COMBED OR OTHERWISE PROCESSED FOR SPINNING
5504 5504 10 Of viscose rayon:
5504 5504 10 5504 10 10 Obtained from wood other than bamboo kg. 20%
5504 5504 10 5504 10 20 Obtained from bamboo kg. 20%
5504 5504 10 5504 10 90 Other kg. 20%
5504 5504 90 Other :
5504 5504 90 5504 90 10 Acetate rayon staple fibre kg. 20%
5504 5504 90 5504 90 20 Polynosic staple fibre kg. 20%
5504 5504 90 5504 90 30 High wet modulus staple fibre kg. 20%
5504 5504 90 5504 90 90 Other kg. 20%
5505 WASTE (INCLUDING NOILS, YARN WASTE AND GARNETTED STOCK) OF MAN-MADE FIBRES
5505 5505 10 Of synthetic fibers :
5505 5505 10 5505 10 10 Of acrylic kg. 25%
5505 5505 10 5505 10 90 Other kg. 25%
5505 5505 20 00 Of artificial fibres kg. 25%
5506 SYNTHETIC STAPLE FIBRES, CARDED COMBED OR OTHERWISE PROCESSED FOR SPINNING
5506 5506 10 00 Of nylon or other polyamides kg. 20%
5506 5506 20 00 Of polyesters kg. 20%
5506 5506 30 00 Acrylic or modacrylic kg. 20%
5506 5506 40 00 Of Polypropylene kg. 20%
5506 5506 90 Other :
5506 5506 90 5506 90 10 Polypropylene tops kg. 20%
5506 5506 90 5506 90 90 Other kg. 20%
5507 ARTIFICIAL STAPLE FIBRES, CARDED, COMBED OR OTHERWISE PROCESSED FOR SPINNING
5507 5507 00 Artificial staple fibres, carded, combed or otherwise processed for spinning :
5507 5507 00 5507 00 10 Acetate rayon tops kg. 20%
5507 5507 00 5507 00 20 Viscose tops kg. 20%
5507 5507 00 5507 00 30 Polynosic tops kg. 20%
5507 5507 00 5507 00 40 High wet modulus tops kg. 20%
5507 5507 00 5507 00 90 Other kg. 20%
5508 SEWING THREAD OF MAN-MADE STAPLE FIBRES, WHETHER OR NOT PUT UP FOR RETAIL SALE
5508 5508 10 00 Of synthetic staple fibres kg. 20%
5508 5508 20 00 Of artificial staple fibres kg. 20%
5509 YARN (OTHER THAN SEWING THREAD) OF SYNTHETIC STAPLE FIBRES, NOT PUT UP FOR RETAIL SALE
5509 5509 11 00 Single yarn kg. 20%
5509 5509 12 00 Multiple (folded) or cabled yarn kg. 20%
5509 5509 21 00 Single yarn kg. 20%
5509 5509 22 00 Multiple (folded) or cabled yarn kg. 20%
5509 5509 31 00 Single yarn kg. 20%
5509 5509 32 00 Multiple (folded) or cabled yarn kg. 20%
5509 5509 41 Single yarn :
5509 5509 41 5509 41 10 Polypropylene spun yarn kg. 20%
5509 5509 41 5509 41 20 Polyvinyl acetate spun yarn kg. 20%
5509 5509 41 5509 41 30 Polyvinyl chloride spun yarn kg. 20%
5509 5509 41 5509 41 90 Other kg. 20%
5509 5509 42 Multiple (folded) or cabled yarn :
5509 5509 42 5509 42 10 Polypropylene spun yarn kg. 20%
5509 5509 42 5509 42 20 Polyvinyl acetate (PVA) spun yarn kg. 20%
5509 5509 42 5509 42 30 Polyvinyl chloride (PVC) spun yarn kg. 20%
5509 5509 42 5509 42 90 Other kg. 20%
5509 5509 51 00 Mixed mainly or solely with artificial staple fibres kg. 20%
5509 5509 52 00 Mixed mainly or solely with wool or fine animal hair kg. 20%
5509 5509 53 00 Mixed mainly or solely with cotton kg. 20%
5509 5509 59 00 Other kg. 20%
5509 5509 61 00 Mixed mainly or solely with wool or fine animal hair kg. 20%
5509 5509 62 00 Mixed mainly or solely with cotton kg. 20%
5509 5509 69 00 Other kg. 20%
5509 5509 91 00 Mixed mainly or solely with wool or fine animal hair kg. 20%
5509 5509 92 00 Mixed mainly or solely with cotton kg. 20%
5509 5509 99 00 Other kg. 20%
5510 YARN (OTHER THAN SEWING THREAD) OF ARTIFICIAL STAPLE FIBRES, NOT PUT UP FOR RETAIL SALE
5510 5510 11 Single yarn :
5510 5510 11 5510 11 10 Viscose rayon spun yarn kg. 20%
5510 5510 11 5510 11 20 Acetate rayon spun yarn kg. 20%
5510 5510 11 5510 11 90 Other kg. 20%
5510 5510 12 Multiple (folded) or cabled yarn :
5510 5510 12 5510 12 10 Viscose rayon spun yarn kg. 20%
5510 5510 12 5510 12 20 Acetate rayon spun yarn kg. 20%
5510 5510 12 5510 12 90 Other kg. 20%
5510 5510 20 Other yarn, mixed mainly or solely with wool or fine animal hair :
5510 5510 20 5510 20 10 Viscose rayon spun yarn kg. 20%
5510 5510 20 5510 20 20 Acetate rayon spun yarn kg. 20%
5510 5510 20 5510 20 90 Other kg. 20%
5510 5510 30 Other yarn, mixed mainly or solely with cotton :
5510 5510 30 5510 30 10 Viscose rayon spun yarn kg. 20%
5510 5510 30 5510 30 20 Acetate rayon spun yarn kg. 20%
5510 5510 30 5510 30 90 Other kg. 20%
5510 5510 90 Other yarn :
5510 5510 90 5510 90 10 Viscose rayon spun yarn kg. 20%
5510 5510 90 5510 90 20 Acetate rayon spun yarn kg. 20%
5510 5510 90 5510 90 90 Other kg. 20%
5511 YARN (OTHER THAN SEWING THREAD) OF MAN-MADE STAPLE FIBRES, PUT UP FOR RETAIL SALE
5511 5511 10 00 Of synthetic staple fibres, containing 85% or more by weight of such fibres kg. 25% or Rs. 31 per kg., whichever is higher
5511 5511 20 00 Of synthetic staple fibres containing less than 85% by weight of such fibres kg. 25% or Rs. 31 per kg., whichever is higher
5511 5511 30 Of artificial staple fibres :
5511 5511 30 5511 30 10 Containing more than 85% by weight of staple fibre kg. 25% or Rs. 30 per kg., whichever is higher
5511 5511 30 5511 30 90 Other kg. 25% or Rs. 30 per kg., whichever is higher
5512 Woven fabrics of synthetic staple fibres, CONTAINING 85% OR MORE BY WEIGHT OF SYNTHETIC STAPLE FIBRES
5512 5512 11 Unbleached or bleached :
5512 5512 11 5512 11 10 Unbleached m2 25%
5512 5512 11 5512 11 20 Bleached m2 25%
5512 5512 19 Other :
5512 5512 19 5512 19 10 Dyed m2 25% or Rs.42 per sq. metre, whichever is higher
5512 5512 19 5512 19 20 Printed m2 25% or Rs.42 per sq. metre, whichever is higher
5512 5512 19 5512 19 90 Other m2 25% or Rs.42 per sq. metre, whichever is higher
5512 5512 21 Unbleached or bleached :
5512 5512 21 5512 21 10 Unbleached m2 25%
5512 5512 21 5512 21 20 Bleached m2 25%
5512 5512 29 Other :
5512 5512 29 5512 29 10 Dyed m2 25% or Rs.47 per sq. metre, whichever is higher
5512 5512 29 5512 29 20 Printed m2 25% or Rs.47 per sq. metre, whichever is higher
5512 5512 29 5512 29 90 Other m2 25% or Rs.47 per sq. metre, whichever is higher
5512 5512 91 Unbleached or bleached :
5512 5512 91 5512 91 10 Unbleached m2 25%
5512 5512 91 5512 91 20 Bleached m2 25%
5512 5512 99 Other :
5512 5512 99 5512 99 10 Dyed m2 25% or Rs.65 per sq. metre, whichever is higher
5512 5512 99 5512 99 20 Printed m2 25% or Rs.65 per sq. metre, whichever is higher
5512 5512 99 5512 99 90 Other m2 25% or Rs.65 per sq. metre, whichever is higher
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
5513 5513 11 Of polyester staple fibres, plain weave :
5513 5513 11 5513 11 10 Unbleached m2 25%
5513 5513 11 5513 11 20 Bleached m2 25%
5513 5513 12 3-thread or 4-thread twill, including cross twill, of polyester staple fibres :
5513 5513 12 5513 12 10 Unbleached m2 25%
5513 5513 12 5513 12 20 Bleached m2 25%
5513 5513 13 Other woven fabrics of polyester staple fibres :
5513 5513 13 5513 13 10 Unbleached m2 25%
5513 5513 13 5513 13 20 Bleached m2 25%
5513 5513 19 Other woven fabrics :
5513 5513 19 5513 19 10 Unbleached m2 25%
5513 5513 19 5513 19 20 Bleached m2 25%
5513 5513 21 00 Of polyester staple fibres, plain weave m2 25% or Rs.150 per kg., whichever is higher
5513 5513 23 00 Other woven fabrics of polyester staple fibres m2 25% or Rs.125 per kg. or Rs. 25 per sq mtr, whichever is higher
5513 5513 29 00 Other woven fabrics m2 25% or Rs.185 per kg., whichever is higher
5513 5513 31 00 Of polyester staple fibres, plain weave m2 25% or Rs.21 per kg., whichever is higher
5513 5513 39 00 Other woven fabrics m2 25% or Rs. 125 per kg. or Rs. 30 per sq mtr., whichever is highest
5513 5513 41 00 Of polyester staple fibres, plain weave m2 25% or Rs.25 per sq. metre, whichever is higher
5513 5513 49 00 Other woven fabrics m2 25% or Rs. 185 per kg., whichever is higher
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 NOT EXCEEDING 170 g/m2 FIBRES, MIXED MAINLY OR SOLELY WITH COTTON, OF A WEIGHT EXCEEDING 170 G/M2
5514 5514 11 Of polyester staple fibres, plain weave :
5514 5514 11 5514 11 10 Unbleached m2 25%
5514 5514 11 5514 11 20 Bleached m2 25%
5514 5514 12 3-thread or 4-thread twill, including cross twill, of polyester staple fibres :
5514 5514 12 5514 12 10 Unbleached m2 25%
5514 5514 12 5514 12 20 Bleached m2 25%
5514 5514 19 Other :
5514 5514 19 5514 19 10 Unbleached m2 25%
5514 5514 19 5514 19 20 Bleached m2 25%
5514 5514 21 00 Of polyester staple fibres, plain weave m2 25% or Rs. 100 per kg. or Rs. 30 per sq metre, whichever is highest
5514 5514 22 00 3-thread or 4-thread twill including cross twill, of polyester staple fibres m2 25% or Rs. 140 per kg., whichever is higher
5514 5514 23 00 Other woven fabrics of polyester staple fibres m2 25% or Rs.160 per kg., whichever is higher
5514 5514 29 00 Other woven fabrics m2 25% or Rs.170 per kg., whichever is higher
5514 5514 30 Of yarns of different colours :
5514 5514 30 5514 30 11 Of polyester staple fibres, plain weave m2 25% or Rs. 64 per sq metre, whichever is higher
5514 5514 30 5514 30 12 3-thread or 4-thread twill, including cross twill, of metre, polyester staple fibres m2 25% or Rs. 43 per sq metre, whichever is higher
5514 5514 30 5514 30 13 Other woven fabrics of polyester staple fibres m2 25% or Rs. 180 per sq metre, whichever is higher
5514 5514 30 5514 30 19 Other woven fabrics m2 25% or Rs. 31 per sq metre, whichever is higher
5514 5514 41 00 Of polyester staple fibres, plain weave m2 25% or Rs. 26 per sq metre, whichever is higher
5514 5514 42 00 3-thread or 4-thread twill, including cross twill, of polyester staple fibres m2 25% or Rs. 140 per sq metre, whichever is higher
5514 5514 43 00 Other woven fabrics of polyester staple fibres m2 25% or Rs. 31 per sq metre, whichever is higher
5514 5514 49 00 Other woven fabrics m2 25% or Rs.160 per kg., whichever is higher
5515 OTHER WOVEN FABRICS OF SYNTHETIC STAPLE FIBRES
5515 5515 11 Mixed mainly or solely with viscos rayon staple fibres :
5515 5515 11 5515 11 10 Unbleached m2 25% or Rs.40 per sq. metre, whichever is higher
5515 5515 11 5515 11 20 Bleached m2 25% or Rs.40 per sq. metre, whichever is higher
5515 5515 11 5515 11 30 Dyed m2 25% or Rs.40 per sq. metre, whichever is higher
5515 5515 11 5515 11 40 Printed m2 25% or Rs.40 per sq. metre, whichever is higher
5515 5515 11 5515 11 90 Other m2 25% or Rs.40 per sq. metre, whichever is higher
5515 5515 12 Mixed mainly or solely with man-made filaments :
5515 5515 12 5515 12 10 Unbleached m2 25% or Rs.95 per sq. metre, whichever is higher
5515 5515 12 5515 12 20 Bleached m2 25% or Rs.95 per sq. metre, whichever is higher
5515 5515 12 5515 12 30 Dyed m2 25% or Rs.95 per sq. metre, whichever is higher
5515 5515 12 5515 12 40 Printed m2 25% or Rs.95 per sq. metre, whichever is higher
5515 5515 12 5515 12 90 Other m2 25% or Rs.95 per sq. metre, whichever is higher
5515 5515 13 Mixed mainly or solely with wool or fine animal hair :
5515 5515 13 5515 13 10 Unbleached m2 25% or Rs.75 per sq. metre, whichever is higher
5515 5515 13 5515 13 20 Bleached m2 25% or Rs.75 per sq. metre, whichever is higher
5515 5515 13 5515 13 30 Dyed m2 25% or Rs.75 per sq. metre, whichever is higher
5515 5515 13 5515 13 40 Printed m2 25% or Rs.75 per sq. metre, whichever is higher
5515 5515 13 5515 13 90 Other m2 25% or Rs.75 per sq. metre, whichever is higher
5515 5515 19 Other:
5515 5515 19 5515 19 10 Unbleached m2 25% or Rs.45 per sq. metre, whichever is higher
5515 5515 19 5515 19 20 Bleached m2 25% or Rs.45 per sq. metre, whichever is higher
5515 5515 19 5515 19 30 Dyed m2 25% or Rs.45 per sq. metre, whichever is higher
5515 5515 19 5515 19 40 Printed m2 25% or Rs.45 per sq. metre, whichever is higher
5515 5515 19 5515 19 90 Other m2 25% or Rs.45 per sq. metre, whichever is higher
5515 5515 21 Mixed mainly or solely with
5515 5515 21 5515 21 10 Unbleached m2 25% or Rs.79 per sq. metre, whichever is higher
5515 5515 21 5515 21 20 Bleached m2 25% or Rs.79 per sq. metre, whichever is higher
5515 5515 21 5515 21 30 Dyed m2 25% or Rs.79 per sq. metre, whichever is higher
5515 5515 21 5515 21 40 Printed m2 25% or Rs.79 per sq. metre, whichever is higher
5515 5515 21 5515 21 90 Other m2 25% or Rs.79 per sq. metre, whichever is higher
5515 5515 22 Mixed mainly or solely with wool or fine animal hair :
5515 5515 22 5515 22 10 Unbleached m2 25% or Rs.140 per sq. metre, whichever is higher
5515 5515 22 5515 22 20 Bleached m2 25% or Rs.140 per sq. metre, whichever is higher
5515 5515 22 5515 22 30 Dyed m2 25% or Rs.140 per sq. metre, whichever is higher
5515 5515 22 5515 22 40 Printed m2 25% or Rs.140 per sq. metre, whichever is higher
5515 5515 22 5515 22 90 Other m2 25% or Rs.140 per sq. metre, whichever is higher
5515 5515 29 Other:
5515 5515 29 5515 29 10 Unbleached m2 25% or Rs.30 per sq. metre, whichever is higher
5515 5515 29 5515 29 20 Bleached m2 25% or Rs.30 per sq. metre, whichever is higher
5515 5515 29 5515 29 30 Dyed m2 25% or Rs.30 per sq. metre, whichever is higher
5515 5515 29 5515 29 40 Printed m2 25% or Rs.30 per sq. metre, whichever is higher
5515 5515 29 5515 29 90 Other m2 25% or Rs.30 per sq. metre, whichever is higher
5515 5515 91 Mixed mainly or solely with man-made filaments :
5515 5515 91 5515 91 10 Unbleached m2 25% or Rs.57 per sq. metre, whichever is higher
5515 5515 91 5515 91 20 Bleached m2 25% or Rs.57 per sq. metre, whichever is higher
5515 5515 91 5515 91 30 Dyed m2 25% or Rs.57 per sq. metre, whichever is higher
5515 5515 91 5515 91 40 Printed m2 25% or Rs.57 per sq. metre, whichever is higher
5515 5515 91 5515 91 90 Other m2 25% or Rs.57 per sq. metre, whichever is higher
5515 5515 99 Other:
5515 5515 99 5515 99 10 Unbleached m2 25% or Rs.35 per sq. metre, whichever is higher
5515 5515 99 5515 99 20 Bleached m2 25% or Rs.35 per sq. metre, whichever is higher
5515 5515 99 5515 99 30 Dyed m2 25% or Rs.35 per sq. metre, whichever is higher
5515 5515 99 5515 99 40 Printed m2 25% or Rs.35 per sq. metre, whichever is higher
5515 5515 99 5515 99 90 Other m2 25% or Rs.35 per sq. metre, whichever is higher
5516 WOVEN FABRICS OF ARTIFICIAL STAPLE FIBRES
5516 5516 11 Unbleached or bleached :
5516 5516 11 5516 11 10 Unbleached m2 25%
5516 5516 11 5516 11 20 Bleached m2 25%
5516 5516 12 00 Dyed m2 25% or Rs.35 per sq. metre, whichever is higher
5516 5516 13 00 Of yarns of different colours m2 25% or Rs.40 per sq. metre, whichever is higher
5516 5516 14 Printed :
5516 5516 14 5516 14 10 Spun rayon printed shantung m2 25% or Rs.12 per sq. metre, whichever is higher
5516 5516 14 5516 14 20 Spun rayon printed linen m2 25% or Rs.12 per sq. metre, whichever is higher
5516 5516 14 5516 14 90 Other m2 25% or Rs.12 per sq. metre, whichever is higher
5516 5516 21 Unbleached or bleached :
5516 5516 21 5516 21 10 Unbleached m2 25%
5516 5516 21 5516 21 20 Bleached m2 25%
5516 5516 22 00 Dyed m2 25% or Rs.150 per sq. metre, whichever is higher
5516 5516 23 00 Of yarns of different colours m2 25% or Rs.150 per sq. metre, whichever is higher
5516 5516 24 00 Printed m2 25% or Rs.12 per sq. metre, whichever is higher
5516 5516 31 Unbleached or bleached :
5516 5516 31 5516 31 10 Unbleached m2 25%
5516 5516 31 5516 31 20 Bleached m2 25%
5516 5516 32 00 Dyed m2 25%
5516 5516 33 00 Of yarns of different colours m2 25%
5516 5516 34 00 Printed m2 25%
5516 5516 41 Unbleached or bleached :
5516 5516 41 5516 41 10 Unbleached m2 25%
5516 5516 41 5516 41 20 Bleached m2 25%
5516 5516 42 00 Dyed m2 25%
5516 5516 43 00 Of yarns of different colours m2 25% or Rs.12 per sq. metre, whichever is higher
5516 5516 44 00 Printed m2 25% or Rs.12 per sq. metre, whichever is higher
5516 5516 91 Unbleached or bleached :
5516 5516 91 5516 91 10 Unbleached m2 25%
5516 5516 91 5516 91 20 Bleached m2 25%
5516 5516 92 00 Dyed m2 25%
5516 5516 93 00 Of yarns of different colours m2 25% or Rs.21 per sq. metre, whichever is higher
5516 5516 94 00 Printed m2 25% or Rs.40 per sq. metre, whichever is higher
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