Chapter 63

[Tikam Rawat]

We are manufacturer / exporter of all type of handicraft items including textiles i.e. Table Cover, Cushion Cover, Napkins, Table Mats, Apron, Bags made out of all type of fabrics other than leather which are covered under chapter 63

In these days customs view is that the Bags should be covered under chapter 42 (ARTICLES OF LEATHER; SADDLERY AND HARNESS, TRAVEL GOODS, HAND BAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT) instead of 63 (OTHER MADE UP TEXTILE ARTICLES; SETS; WORN CLOTHING AND WORN TEXTILE ARTICLES; RAGS)

Please confirm that the Bags made out of Cotton Fabric will be covered under chapter 63 with a documentry evidence to protest with customs

Thanks / Tikam Rawat

 

 

[PAWAN KUMAR]

Bags made out of fabrics instead of any leather material shall be covered under chapter 6305. for reference please check the case law Aspen Crew of tribunal new delhi.

[Tikam Rawat]

Dear Mr Pawan

Thanks for immediate reply but please note that chapter 6305 covered the bags for kind used in the packing of goods such as Flour, Cement, Sugar etc. I would like to know about the carry bag for kind used in the carry of vegetables, fruits, clothes etc.

Thanks / Regards

[PAWAN KUMAR]

Yes you are right. Chapter 6305 is for packing of such goods. Now please read the chapter 4202 carefully, which covers the travel bags, hand bags, shopping bags of textile materails . It think your product will finally cover under 4202 as you have told that the subject bag has made out of textile fibre.

[Tikam Rawat]

Chapter 42 is of  "Articles of Leather" which coveres textile items too subject to composition of Leather. Please read carefully // Thanks

[PAWAN KUMAR]

Dear Sir,

The chapter is 42 in which there are a lots of headings (two digits) and sub headings (4 digits). You are only reading the main chapter 42 but read the main text of heading 4202 which covers the bags of textile articles besides leather.  

 

AI Summary

Classification of textile bags as travel/hand/shopping bags under customs tariff, while packing sacks fall under packing goods category. Dispute whether cotton fabric bags are classifiable as packing sacks for goods or as travel/hand/shopping bags: packing sacks apply to bags used for packing commodities, while travel/hand/shopping bags made of textile fibres fall under the tariff heading that covers bags of textile materials; a tribunal decision is cited in support of the textile bag classification.