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This heading covers woven fabrics (as defined in Part (Ⅰ) (C) of the General Explanatory Note to Section XI) weighing not more than 200 g/m², containing 85 % or more by weight of cotton.
Cotton fabrics are produced in great variety and are used, according to their characteristics, for making clothing, household linen, bedspreads, curtains, other furnishing articles, etc.
The heading does not include :(a) Bandages, medicated or put up for retail sale (heading 30.05). (b) Fabrics of heading 58.01. (c) Terry towelling and similar terry fabrics (heading 58.02). (d) Gauze (heading 58.03). (e) Woven fabrics for technical uses, of heading 59.11.
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