Classification of Chenille Fabrics

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

[email protected] Sub: Classification of Chenille Fabrics Sir, I am directed to say that doubts have been raised about classification of Chenille Fabrics, whether under sub-heading 5801.21 or 5801.31 or under sub-heading 5801.91 or 5801.92 of the Central Excise Tariff. 2. The matter has been examined in the Board. Note (B) against heading 56.06 of the HSN defines "chenille yarn" as co....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the core under the influence of high-tension electrostatic field. Chenille yarn is used, inter alia in the manufacture of chenille fabric (heading 58.01) or of various trimmings. 4. Note(B) against heading 58.01 of HSN defines "chenille fabrics" as very similar to the chenille carpets of heading 57.02; like these, their pile surface (usually on both sides) is produced by chenille yarns. They a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....le products of Chapter 56 to 63 consisting of a ground fabric and pile or looped surface no account shall be taken of the ground fabric. In respect of chenille fabrics the pile surface is produced by chenille yarn. Therefore the classification of chenille fabric would be dependent on the constitution of the chenille yarn. 6. In view of the above principle, it is clarified that if the chenille y....