Classification of Polyester Staple Fibre manufactured out of PET scrap and waste bottles
X X X X Extracts X X X X
X X X X Extracts X X X X
....anufactured out of PET scrap and waste bottles, to issue the following instructions. 2. It has been brought to the notice of the Board that divergent practices are being adopted in respect of classification of the "Polyester Staple Fibre" manufactured out of PET scrap and waste bottles. Whereas in some jurisdictions the said product has been classified under the Chapter 39 as article of plastic, in other jurisdictions the same has been classified under Chapter Heading 55032000. 3. The matter has been examined. Polyester is "Long-chain polymers chemically composed of at least 85 percent by weight of an ester and a dihydric alcohol and a terephthalic acid." Federal Trade Commission defines Polyester Fibre: A manufactured fibre in w....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... flakes are then charged to extruders where they are melted and molten polymer is passed through spinnerets to obtain TOW. The tow is drawn and then cut into different lengths to obtain PSF. 6. As per Chapter Note 1 to Chapter 54, 1. Throughout this Schedule, the term "man-made fibres" means staple fibres and filaments of organic polymers produced by manufacturing processes, either: (a) by polymerisation of organic monomers to produce polymers such as polyamides, polyesters polyolefins or polyurethanes, or by chemical modification of polymers produced by this process [for example, poly (vinyl alcohol) prepared by the hydrolysis of poly (vinyl acetate)]; or (b) by dissolution or chemical treatment of natural organic polymers (for....
TaxTMI