씨엘HS - 인터넷 HS 편람

(b) Human hair or articles of human hair (heading 05.01, 67.03 or 67.04), except straining cloth of a kind commonly used in oil presses or the like (heading 59.11);

(d) Asbestos of heading 25.24 or articles of asbestos or other products of heading 68.12 or 68.13;

(e) Articles of heading 30.05 or 30.06; yarn used to clean between the teeth (dental floss), in individual retail packages, of heading 33.06;

(f) Sensitised textiles of headings 37.01 to 37.04;

(g) Monofilament of which any cross‑sectional dimension exceeds 1 mm or strip or the like (for example, artificial straw) of an apparent width exceeding 5 mm, of plastics (Chapter 39), or plaits or fabrics or other basketware or wickerwork of such monofilament or strip (Chapter 46);

(h) Woven, knitted or crocheted fabrics, felt or nonwovens, impregnated, coated, covered or laminated with plastics, or articles thereof, of Chapter 39;

(ij) Woven, knitted or crocheted fabrics, felt or nonwovens, impregnated, coated, covered or laminated with rubber, or articles thereof, of Chapter 40;

(k) Hides or skins with their hair or wool on (Chapter 41 or 43) or articles of furskin, artificial fur or articles thereof, of heading 43.03 or 43.04;

(l) Articles of textile materials of heading 42.01 or 42.02;

(m) Products or articles of Chapter 48 (for example, cellulose wadding);

(n) Footwear or parts of footwear, gaiters or leggings or similar articles of Chapter 64;

(o) Hair‑nets or other headgear or parts thereof of Chapter 65;

(p) Goods of Chapter 67;

(q) Abrasive‑coated textile material (heading 68.05) and also carbon fibres or articles of carbon fibres of heading 68.15;

(r) Glass fibres or articles of glass fibres, other than embroidery with glass thread on a visible ground of fabric (Chapter 70);

(s) Articles of Chapter 94 (for example, furniture, bedding, lamps and lighting fittings);

(t) Articles of Chapter 95 (for example, toys, games, sports requisites and nets);

(u) Articles of Chapter 96 (for example, brushes, travel sets for sewing, slide fasteners, typewriter ribbons, sanitary towels (pads) and tampons, napkins (diapers) and napkin liners for babies); or

(ⅴ) Articles of Chapter 97.

2. (A) Goods classifiable in Chapters 50 to 55 or in heading 58.09 or 59.02 and of a mixture of two or more textile materials are to be classified as if consisting wholly of that one textile material which predominates by weight over any other single textile material.
When no one textile material predominates by weight, the goods are to be classified as if consisting wholly of that one textile material which is covered by the heading which occurs last in numerical order among those which equally merit consideration.

(B) For the purposes of the above rule :

(a) Gimped horsehair yarn (heading 51.10) and metallised yarn (heading 56.05) are to be treated as a single textile material the weight of which is to be taken as the aggregate of the weights of its components; for the classification of woven fabrics, metal thread is to be regarded as a textile material;

(b) The choice of appropriate heading shall be effected by determining first the Chapter and then the applicable heading within that Chapter, disregarding any materials not classified in that Chapter;

(c) When both Chapters 54 and 55 are involved with any other Chapter, Chapters 54 and 55 are to be treated as a single Chapter;

(d) Where a Chapter or a heading refers to goods of different textile materials, such materials are to be treated as a single textile material.

3. (A) For the purposes of this Section, and subject to the exceptions in paragraph (B) below, yarns (single, multiple (folded) or cabled) of the following descriptions are to be treated as " twine, cordage, ropes and cables " :

(a) Of silk or waste silk, measuring more than 20,000 decitex;

(b) Of man‑made fibres (including yarn of two or more monofilaments of Chapter 54), measuring more than 10,000 decitex;

(ⅰ) Polished or glazed, measuring 1,429 decitex or more; or

(ⅱ) Not polished or glazed, measuring more than 20,000 decitex;

(d) Of coir, consisting of three or more plies;

(e) Of other vegetable fibres, measuring more than 20,000 decitex; or

(f) Reinforced with metal thread.

(B) Exceptions :

(a) Yarn of wool or other animal hair and paper yarn, other than yarn reinforced with metal thread;

(b) Man‑made filament tow of Chapter 55 and multifilament yarn without twist or with a twist of less than 5 turns per metre of Chapter 54;

(d) Metallised yarn of heading 56.05; yarn reinforced with metal thread is subject to paragraph

(A) (f) above; and

(e) Chenille yarn, gimped yarn and loop wale‑yarn of heading 56.06.

4. (A) For the purposes of Chapters 50, 51, 52, 54 and 55, the expression " put up for retail sale " in relation to yarn means, subject to the exceptions in paragraph (B) below, yarn (single, multiple (folded) or cabled) put up :

(a) On cards, reels, tubes or similar supports, of a weight (including support) not exceeding :

(ⅰ) 85 g in the case of silk, waste silk or man‑made filaments; or

(ⅱ) 125 g in other cases;

(b) In balls, hanks or skeins of a weight not exceeding :

(ⅰ) 85 g in the case of man‑made filament yarn of less than 3,000 decitex, silk or silk waste;
( ii) 125 g in the case of all other yarns of less than 2,000 decitex; or

(ⅲ) 500 g in other cases.

(c) In hanks or skeins comprising several smaller hanks or skeins separated by dividing threads which render them independent one of the other, each of uniform weight not exceeding :

(ⅰ) 85 g in the case of silk, waste silk or man‑made filaments; or

(ⅱ) 125 g in other cases.

(B) Exceptions :

(a) Single yarn of any textile material, except :

(ⅰ) Single yarn of wool or fine animal hair, unbleached; and

(ⅱ) Single yarn of wool or fine animal hair, bleached, dyed or printed, measuring more than 5,000 decitex;

(b) Multiple (folded) or cabled yarn, unbleached :

(ⅰ) Of silk or waste silk, however put up; or

(ⅱ) Of other textile material except wool or fine animal hair, in hanks or skeins;

(c) Multiple (folded) or cabled yarn of silk or waste silk, bleached, dyed or printed, measuring 133 decitex or less; and

(d) Single, multiple (folded) or cabled yarn of any textile material :

(ⅰ) In cross‑reeled hanks or skeins; or

(ⅱ) Put up on supports or in some other manner indicating its use in the textile industry (for example, on cops, twisting mill tubes, pirns, conical bobbins or spindles, or reeled in the form of cocoons for embroidery looms).

5. For the purposes of headings 52.04, 54.01 and 55.08, the expression " sewing thread " means multiple (folded) or cabled yarn :

(a) Put up on supports (for example, reels, tubes) of a weight (including support) not exceeding 1,000 g;

(b) Dressed for use as sewing thread; and

6. For the purposes of this Section, the expression " high tenacity yarn " means yarn having a tenacity, expressed in cN/tex (centinewtons per tex), greater than the following :
Single yarn of nylon or other polyamides, or of polyesters ................................................ 60 cN/tex
Multiple (folded) or cabled yarn of nylon or other polyamides, or of polyesters .................... 53 cN/tex
Single, multiple (folded) or cabled yarn of viscose rayon .................................................. 27 cN/tex.

7. For the purposes of this Section, the expression " made up " means :

(a) Cut otherwise than into squares or rectangles;

(b) Produced in the finished state, ready for use (or merely needing separation by cutting dividing threads) without sewing or other working (for example, certain dusters, towels, table cloths, scarf squares, blankets);

(c) Cut to size and with at least one heat-sealed edge with a visibly tapered or compressed border and the other edges treated as described in any other subparagraph of this Note, but excluding fabrics the cut edges of which have been prevented from unravelling by hot cutting or by other simple means;

(d) Hemmed or with rolled edges, or with a knotted fringe at any of the edges, but excluding fabrics the cut edges of which have been prevented from unravelling by whipping or by other simple means;

(e) Cut to size and having undergone a process of drawn thread work;

(f) Assembled by sewing, gumming or otherwise (other than piece goods consisting of two or more lengths of identical material joined end to end and piece goods composed of two or more textiles assembled in layers, whether or not padded);

(g) Knitted or crocheted to shape, whether presented as separate items or in the form of a number of items in the length.

8. For the purposes of Chapters 50 to 60 :

(a) Chapters 50 to 55 and 60 and, except where the context otherwise requires, Chapters 56 to 59 do not apply to goods made up within the meaning of Note 7 above; and

(b) Chapters 50 to 55 and 60 do not apply to goods of Chapters 56 to 59.

9. The woven fabrics of Chapters 50 to 55 include fabrics consisting of layers of parallel textile yarns superimposed on each other at acute or right angles. These layers are bonded at the intersections of the yarns by an adhesive or by thermal bonding.

10. Elastic products consisting of textile materials combined with rubber threads are classified in this Section.

11. For the purposes of this Section, the expression " impregnated " includes " dipped ".

12. For the purposes of this Section, the expression " polyamides " includes " aramids ".

13. For the purposes of this Section and, where applicable, throughout the Nomenclature, the expression " elastomeric yarn " means filament yarn, including monofilament, of synthetic textile material, other than textured yarn, which does not break on being extended to three times its original length and which returns, after being extended to twice its original length, within a period of five minutes, to a length not greater than one and a half times its original length.

14. Unless the context otherwise requires, textile garments of different headings are to be classified in their own headings even if put up in sets for retail sale. For the purposes of this Note, the expression " textile garments " means garments of headings 61.01 to 61.14 and headings 62.01 to 62.11.

Subheading Notes.

1. In this Section and, where applicable, throughout the Nomenclature, the following expressions have the meanings hereby assigned to them :

(a) Unbleached yarn
Yarn which :

(ⅰ) has the natural colour of its constituent fibres and has not been bleached, dyed (whether or not in the mass) or printed; or

(ⅱ) is of indeterminate colour (" grey yarn "), manufactured from garnetted stock.
Such yarn may have been treated with a colourless dressing or fugitive dye (which disappears after simple washing with soap) and, in the case of man‑made fibres, treated in the mass with delustring agents (for example, titanium dioxide).

(b) Bleached yarn
Yarn which :

(ⅰ) has undergone a bleaching process, is made of bleached fibres or, unless the context otherwise requires, has been dyed white (whether or not in the mass) or treated with a white dressing;

(ⅱ) consists of a mixture of unbleached and bleached fibres; or

(ⅲ) is multiple (folded) or cabled and consists of unbleached and bleached yarns.

(ⅰ) is dyed (whether or not in the mass) other than white or in a fugitive colour, or printed, or made from dyed or printed fibres;

(ⅱ) consists of a mixture of dyed fibres of different colours or of a mixture of unbleached or bleached fibres with coloured fibres (marl or mixture yarns), or is printed in one or more colours at intervals to give the impression of dots;

(ⅲ) is obtained from slivers or rovings which have been printed; or

(ⅳ) is multiple (folded) or cabled and consists of unbleached or bleached yarn and coloured yarn.
The above definitions also apply, mutatis mutandis, to monofilament and to strip or the like of Chapter 54.

(d) Unbleached woven fabric
Woven fabric made from unbleached yarn and which has not been bleached, dyed or printed. Such fabric may have been treated with a colourless dressing or a fugitive dye.

(e) Bleached woven fabric
Woven fabric which :

(ⅰ) has been bleached or, unless the context otherwise requires, dyed white or treated with a white dressing, in the piece;

(ⅱ) consists of bleached yarn; or

(ⅲ) consists of unbleached and bleached yarn.

(f) Dyed woven fabric
Woven fabric which :

(ⅰ) is dyed a single uniform colour other than white (unless the context otherwise requires) or has been treated with a coloured finish other than white (unless the context otherwise requires), in the piece; or

(ⅱ) consists of coloured yarn of a single uniform colour.

(g) Woven fabric of yarns of different colours
Woven fabric (other than printed woven fabric) which :

(ⅰ) consists of yarns of different colours or yarns of different shades of the same colour (other than the natural colour of the constituent fibres);

(ⅱ) consists of unbleached or bleached yarn and coloured yarn; or

(ⅲ) consists of marl or mixture yarns.
(In all cases, the yarn used in selvedges and piece ends is not taken into consideration.)

(h) Printed woven fabric
Woven fabric which has been printed in the piece, whether or not made from yarns of different colours.
(The following are also regarded as printed woven fabrics : woven fabrics bearing designs made, for example, with a brush or spray gun, by means of transfer paper, by flocking or by the batik process.)
The process of mercerisation does not affect the classification of yarns or fabrics within the above categories.
The definitions at (d) to (h) above apply, mutatis mutandis, to knitted or crocheted fabrics.

(ij) Plain weave
A fabric construction in which each yarn of the weft passes alternately over and under successive yarns of the warp and each yarn of the warp passes alternately over and under successive yarns of the weft.

2. (A) Products of Chapters 56 to 63 containing two or more textile materials are to be regarded as consisting wholly of that textile material which would be selected under Note 2 to this Section for the classification of a product of Chapters 50 to 55 or of heading 58.09 consisting of the same textile materials.

(B) For the application of this rule :

(a) where appropriate, only the part which determines the classification under Interpretative Rule 3 shall be taken into account;

(b) in the case of textile products consisting of a ground fabric and a pile or looped surface no account shall be taken of the ground fabric;

(c) in the case of embroidery of heading 58.10 and goods thereof, only the ground fabric shall be taken into account. However, embroidery without visible ground, and goods thereof, shall be classified with reference to the embroidering threads alone.

GENERAL
In general, Section XI covers raw materials of the textile industry (silk, wool, cotton, man‑made fibres, etc.), semi‑manufactured products (such as yarns and woven fabrics) and the made up articles made from those products. However, it excludes a certain number of materials and products such as those mentioned in Note 1 to Section XI, the Notes to certain Chapters or in the following Explanatory Notes on headings in the Section. In particular, the following are not classified in Section XI :

(a) Human hair and articles thereof (generally heading 05.01, 67.03 or 67.04), except straining cloth of a kind used in oil presses or the like (heading 59.11).

(b) Asbestos fibres and articles (yarns, fabrics, clothing, etc.) of asbestos (heading 25.24, 68.12 or 68.13).

(c) Carbon fibres and other non‑metallic mineral fibres (e.g., silicon carbide, rock wool) and articles of such fibres (Chapter 68).

(d) Glass fibres, yarns, fabrics, and articles made therefrom, and composite articles of glass fibres and textile fibres having the character of articles of glass fibres (Chapter 70), other than embroidery with glass thread on a visible ground of fabric.
Section XI is divided into fourteen Chapters which may be considered in two parts, the first (Chapters 50 to 55) being divided according to the nature of the textile material, and the second (Chapters 56 to 63), with the exception of headings 58.09 and 59.02, covering products without distinction, at heading level, as to the nature of the textile.

(Ⅰ) CHAPTERS 50 TO 55
Chapters 50 to 55 each deal with one or more textile materials, alone or mixed, at their various stages of manufacture, up to and including their conversion into woven fabrics as described in Part (Ⅰ) (C) below. They cover, in most cases, the raw material, recovered waste (including garnetted stock but not unpulled rags), carded or combed fibres in the form of slivers, rovings, etc., yarns and woven fabrics.

(A) Classification of products composed of mixed textile materials (See Note 2 to Section XI)
A textile product classifiable in any heading in Chapters 50 to 55 (waste, yarn, woven fabric, etc.) or in heading 58.09 or 59.02 and of a mixture of two or more different textile materials is to be classified as if consisting wholly of that one textile material which predominates by weight over any other single textile material.
When no one textile material predominates by weight, the goods are to be classified as if consisting wholly of that one textile material which is covered by the heading which occurs last in numerical order among those which equally merit consideration.
The textile materials may be mixed :
‑ prior to or during spinning;
‑ during twisting;
‑ during weaving.
In the case of products (other than those of heading 58.11) consisting of two or more textile fabrics of different composition assembled in layers by sewing, gumming, etc., classification is determined in accordance with Interpretative Rule 3. Accordingly, Note 2 to Section XI applies only where it is necessary to determine the textile material which predominates by weight in the fabric taken into consideration for the classification of the product as a whole.
Similarly, the provisions of Note 2 to Section XI apply to mixed products composed of textile and non‑textile materials only if, by virtue of the General Rules for the Interpretation of the Nomenclature, they are classified as textile products.
It should be noted that, for the application of Note 2 to the Section :

(1) When a Chapter or a heading refers to products composed of textile materials of different kinds, those materials are aggregated together for the purpose of classifying similar products containing those materials mixed with others; the choice of appropriate heading shall be effected by determining first the Chapter and then the applicable heading within that Chapter, disregarding any materials not classified in that Chapter.
Examples :

(a) A woven fabric composed of : 40 % by weight of synthetic staple fibres, 35 % by weight of combed wool, and 25 % by weight of combed fine animal hair is not classified in heading 55.15 (other woven fabrics of synthetic staple fibres) but comes under heading 51.12 (woven fabrics of combed wool or of combed fine animal hair), since the proportions of wool and of fine animal hair must, in this case, be taken in the aggregate.

(b) A woven fabric weighing 210 g/m² composed of : 40 % by weight of cotton, 30 % by weight of artificial staple fibres, and 30 % by weight of synthetic staple fibres is not classified in heading 52.11 (woven fabrics of cotton, containing less than 85 % by weight of cotton, mixed mainly or solely with man‑made fibres, weighing more than 200 g/m²), or in heading 55.14 (woven fabrics of synthetic staple fibres, containing less than 85 % by weight of such fibres, mixed mainly or solely with cotton, of a weight exceeding 170 g/m²), but comes under heading 55.16 (woven fabrics of artificial staple fibres). This classification is reached by determining first the relevant Chapter (in this case Chapter 55 since the proportion of synthetic staple fibres and artificial staple fibres must, in this case, be taken in the aggregate) and then the applicable heading within that Chapter which, in this example, is heading 55.16, the heading which occurs last in numerical order among those which equally merit consideration.

(c) A woven fabric composed of : 35 % by weight of flax, 25 % by weight of jute, 40 % by weight of cotton is not classified in heading 52.12 (other woven fabrics of cotton) but in heading 53.09 (woven fabrics of flax). This classification is reached by determining first the relevant Chapter (in this case Chapter 53 since the proportions of flax and jute must be taken in the aggregate) and then the applicable heading within that Chapter which, in this example, is heading 53.09 since flax predominates over jute, the cotton content being disregarded in accordance with Section Note 2 (B) (b).

(2) Gimped horsehair yarn and metallised yarn are treated as single textile materials, and their weight is taken as the aggregate of the weights of the components.

(3) In classifying woven fabrics, metal thread is treated as a textile material.

(4) When both Chapters 54 and 55 are involved with any other Chapter, Chapters 54 and 55 are to be treated as a single Chapter.
Example :
A woven fabric composed of : 35 % by weight of synthetic filaments, 25 % by weight of synthetic staple fibres, and 40 % by weight of combed wool is not classified in heading 51.12 (woven fabrics of combed wool) but comes under heading 54.07 (woven fabrics of synthetic filament yarn), since the proportions of synthetic filaments and synthetic staple fibres must, in this case, be taken in the aggregate.

(5) Sizings or dressings (e.g., weighting (loading) in the case of silk) and also products for impregnating, coating, covering or sheathing, incorporated in textile fibres are not deemed to be non‑textile materials; in other words, the weight of the textile fibres is calculated on the basis of their weight in the state in which they are presented.
When deciding if an admixture is mainly a particular textile material, regard is to be taken to the textile material which predominates by weight over any other single textile material in the admixture.
Example :
A woven fabric weighing not more than 200 g/m² and consisting of : 55 % by weight of cotton, 22 % by weight of man‑made fibres, 21 % by weight of wool, and 2 % by weight of silk does not fall in heading 52.12 (other woven fabrics of cotton), but in heading 52.10 (woven fabrics of cotton, containing less than 85 % by weight of cotton, mixed mainly or solely with man‑made fibres, weighing not more than 200 g/m²).

(B) Yarns

(1) General.
Textile yarns may be single, multiple (folded) or cabled. For the purposes of the Nomenclature :

(ⅰ) Single yarns means yarns composed either of :

(a) Staple fibres, usually held together by twist (spun yarns); or of

(b) One filament (monofilament) of headings 54.02 to 54.05, or two or more filaments (multifilament) of heading 54.02 or 54.03, held together, with or without twist (continuous yarns).

(ⅱ) Multiple (folded) yarns means yarns formed from two or more single yarns, including those obtained from monofilaments of heading 54.04 or 54.05 (twofold, threefold, fourfold, etc. yarns) twisted together in one folding operation. However, yarns composed solely of monofilaments of heading 54.02 or 54.03, held together by twist, are not to be regarded as multiple (folded) yarns.
The ply (" fold ") of a multiple (folded) yarn means each of the single yarns with which it is formed.

(ⅲ) Cabled yarns means yarns formed from two or more yarns, at least one of which is multiple (folded), twisted together in one or more folding operations.
The ply (" fold ") of a cabled yarn means each of the single or multiple (folded) yarns with which it is formed.
The above yarns are sometimes called multiple wound (assembled) yarns when they are obtained by juxtaposition of two or more single, multiple (folded) or cabled yarns. These are to be regarded as single, multiple (folded) or cabled yarns according to the type of the yarns of which they are composed.
Single, multiple (folded) or cabled yarns may have loops or slubs at intervals (bouclé or looped, slub or flammé yarn). They may also be composed of two or more yarns one of which is folded back on itself at intervals to give the effect of a loop or swelling.
Polished or glazed yarns are those which have been treated with preparations based on natural substances (wax, paraffin, etc.) or on synthetic substances (acrylic resins in particular). They are then made glossy by means of polishing rollers.
Yarns are designated according to their measurement. Various systems of numbering or counting are still in use. The Nomenclature, however, uses the universal " Tex " system, which is a unit for expressing linear density, equal to the weight in grams of one kilometre of yarn, filament, fibre, or other textile strand. Decitex is 0.1 Tex. The following formula for the conversion of metric numbers into decitex numbers is applied :
10,000 / Metric number = Decitex.
Yarns may be unbleached, scoured, bleached, creamed, dyed, printed, marled, etc. They may also have been gassed (i.e., singed to remove fibres which give them a hairy appearance), mercerised (i.e., treated under tension with sodium hydroxide), oiled, etc.
However, Chapters 50 to 55 do not include :

(a) Rubber thread, textile covered, and textile yarns impregnated (including dipped), coated, covered or sheathed with rubber or plastics, of heading 56.04.

(b) Metallised yarn (heading 56.05).

(d) Braided textile yarns (heading 56.07 or 58.08, as the case may be).

(e) Textile yarns reinforced with metal thread (heading 56.07).

(f) Yarns, monofilaments or textile fibres laid parallel and bonded with an adhesive (bolduc) (heading 58.06).

(g) Textile yarns laid parallel and agglomerated with rubber of heading 59.06.

(2) Distinction between single, multiple (folded) or cabled yarns of Chapters 50 to 55, twine, cordage, rope or cables of heading 56.07 and braids of heading 58.08. (See Note 3 to Section XI)
Chapters 50 to 55 do not cover all yarns. Yarns are classified according to their characteristics (measurement, whether or not polished or glazed, number of plies) in those headings of Chapters 50 to 55 relating to yarns, as twine, cordage, rope or cables under heading 56.07, or as braids under heading 58.08. Table I below shows the correct classification in each individual case :
TABLE I
Classification of yarns, twine, cordage, rope and cables of textile material.
Type (*) Characteristics determining classification Classification
Reinforecd with metal thread In all cases Heading 56.07
Of metallised yarn In all cases Heading 56.05
Gimped yarn, other than those of headings 51.10 and 56.05, chenille yarn and loop wale yarn In all cases Heading 56.06
Braided textile yarn (1) Tightly plaited and with a compact structure
(2) Other Heading 56.07
Heading 58.08
Other :
- Of silk or waste silk (**)
(1) Measuring 20,000 decitex or less
(2) Measuring more than 20,000 decitex
Chapter 50
Heading 56.07
- Of wool or other animal hair In all cases Chapter 51
- Of flax or true hemp
(1) Polished or glazed :
(a) Measuring 1,429 decitex or more
(b) Measuring less than 4,429 decitex
(2) Meither polished nor glazed :
(a) Measuring 20,000 decitex or less
(b) Measuring more than 20,000 decitex

Heading 56.07
Chapter 53

Chapter 53
Heading 56.07
- Of coir (1) Of one or two plies
(2) Of three or more plies Heading 53.08
Heading 56.07
- Of paper In all cases Heading 53.08
- Of cotton or other vegetable fibres
(1) Measuring 20,000 decitex or less
(2) Measuring more than 20,000 decitex
Chapter 52 or 53
Heading 56.07
- Of man-made fibres (including those yarns of two or more monofilaments of Chapter 54(**))
(1) Measuring 10,000 decitex or less
(2) Measuring more than 10,000 decitex
Chapter 54 or 55
Heading 56.07

Footnotes.
(*) References to the various textiles materials apply also to such mixtures as are classified therewith under the provisions of Note 2 to Section XI (see Part (Ⅰ) (A) of this General Explanatory Note).
(**) Silk worm gut of heading 50.06, multifilament yarn without twist or with a twist of less than 5 turns per metre, and monofilament, of Chapter 54, and man‑made filament tow of Chapter 55 do not in any circumstances fall in heading 56.07.

(3) Yarns put up for retail sale. (See Note 4 to Section XI)
Certain headings of Chapters 50, 51, 52, 54 and 55 make provision for textile yarns put up for retail sale. To be classified in those headings yarns must meet the criteria set out in Table II below.
However, the following yarns are never deemed to be put up for retail sale :

(a) Single yarn of silk, waste silk, cotton or man‑made fibres, however put up.

(b) Single yarn of wool or of fine animal hair, bleached, dyed or printed, measuring 5,000 decitex or less, however put up.

(d) Multiple (folded) or cabled yarn of cotton or man‑made fibres, unbleached, in hanks or skeins.

(e) Multiple (folded) or cabled yarn of silk or waste silk, bleached, dyed or printed, measuring 133 decitex or less.

(f) Single, multiple (folded) or cabled yarn of any textile material, in cross‑reeled hanks or skeins.(*)

(g) Single, multiple (folded) or cabled yarn of any textile material, put up on supports (e.g., cops, twisting mill tubes, pirns, conical bobbins or spindles) or in some other manner (for example, in the form of cocoons for embroidery looms, cakes made by centrifugal spinning) indicating its use in the textile industry.
Footnote
(*) Cross‑reeling indicates that in building up the hank the thread crosses diagonally as the hank is being wound, preventing the hank from being split. Cross‑reeling is the method usually adopted when the hanks are for dyeing.

TABLE II
Yarns put up for retail sale (subject to the above‑mentioned exceptions).
Way in which put up Type of yarn(*) Conditions under which the yarn is to be regarded as put up for retail sale
On cards, reels, tubes or similar supports (1) Silk, waste silk or man-made filament yarns
(2) Wool, fine animal hair, cotton or man-made staple yarns Weighing 85g or less (including support)

Weighing 125g or less (including support)
In bass, hanks or skeins (1) Man-made filament yarn or less than 3,000 decitex, silk or waste silk yarns
(2) Other yarns of less than 2,000 decitex
(3) Other yarns Weighing 85g or less

Weighing 125g or less
Weighing 500g or less
In hanks or skeins comprising several smaller hanks or skeins separated by dividing threads which render them independent one of the other(**) (1) Silk, waste silk, or man-made filament yarns
(2) Wool, fine animal hair, cotton or man-made staple fibre yarns Each of the smaller skeins to be of a uniform weight of 85g or less
Each of the smaller skeins to be of a weight of 125g or less

Footnotes
(*) References to the various textile materials apply also to such mixtures as are classified therewith under the provisions of Note 2 to Section XI (see Part (Ⅰ) (A) of this General Explanatory Note).
(**) The hanks or skeins comprising several smaller hanks or skeins separated by one or more dividing threads are formed of one continuous length of yarn which, on being cut, allows the component hanks or skeins to be readily separated. One or more dividing threads pass between the skeins and keep them separate from each other. These hanks and skeins are often wrapped round with paper bands. Other hanks and skeins of one continuous length, or yarn with dividing threads which do not separate the main hank or skein into smaller hanks or skeins of uniform weight, but are simply intended to prevent tangling during processing (e.g., dyeing), are not regarded as hanks or skeins comprising several smaller hanks or skeins separated by one or more dividing threads and are not regarded as put up for retail sale.

(4) Sewing thread. (See Note 5 to Section XI)
For the purposes of headings 52.04, 54.01 and 55.08 the expression " sewing thread " means multiple (folded) or cabled yarn :

(a) Put up on supports (for example, reels, tubes) of a weight (including support) not exceeding 1,000 g;

(b) Dressed for use as sewing thread; and

(c) With a final " Z " twist.
The term " dressed " means given a finishing treatment. This treatment is designed to facilitate the use of textile yarn as a sewing thread, for example, by giving it antifriction properties or thermal resistance, preventing the formation of static electricity or improving its appearance. Such treatment involves the use of substances based on silicones, starch, wax, paraffin, etc.
The length of sewing thread is generally indicated on the support.

(5) High tenacity yarn. (See Note 6 to Section XI)
In Chapters 54 and 59 there are provisions for " high tenacity yarn " and for fabrics made from such yarn.
The expression " high tenacity yarn " means yarn having a tenacity, expressed in cN/tex (centinewtons per tex), greater than the following :
Single yarn of nylon or other polyamides, or of polyesters ............................ 60 cN/tex
Multiple (folded) or cabled yarn of nylon or other polyamides, or of polyesters .. 53 cN/tex
Single, multiple (folded) or cabled yarn of viscose rayon .............................. 27 cN/tex.

(6) Elastomeric and textured yarns. (See Note 13 to Section XI)
Elastomeric yarn is defined in Note 13 to this Section. It should be noted that the textured yarn referred to therein is defined in the Subheading Explanatory Note to subheadings 5402.31 to 5402.39.

(C) Woven fabrics.
The woven fabrics of Chapters 50 to 55 are products obtained by interlacing textile yarns (whether of the kinds classified in Chapters 50 to 55 or those regarded as twine, cordage, etc., of heading 56.07), rovings, monofilament or strip and the like of Chapter 54, loop wale‑yarn, narrow ribbons, braids or narrow fabrics (consisting of warp without weft assembled by means of an adhesive, etc.), on warp and weft looms. Certain woven fabrics are, however, excluded, for example :

(a) Carpets and other floor coverings (Chapter 57).

(b) Pile fabrics or chenille fabrics of heading 58.01, terry towelling and similar woven terry fabrics of heading 58.02, gauze of heading 58.03, tapestries of heading 58.05, narrow woven fabrics of heading 58.06 and woven fabrics of metal thread or metallised yarn of heading 58.09.

(c) Coated, impregnated, etc., fabrics of headings 59.01 and 59.03 to 59.07; tyre cord fabrics of heading 59.02 or textile fabrics for technical uses of heading 59.11.

(d) Goods which have been made up within the meaning of Note 7 to Section XI (see Part (Ⅱ) of this General Explanatory Note).
Subject tothe provisions of (a) to (d) above the woven fabrics of Chapters 50 to 55, by application of Note 9 to Section XI, include, for example, fabrics consisting of :
‑ one layer of parallel " warp " yarns with a layer of parallel " weft " yarns superimposed at acute or right angles;
‑ two layers of parallel " warp " yarns between which a layer of " weft " yarns is inserted at acute or right angles.
The essential characteristic of these fabrics is that the yarns are not interlaced as in conventional woven fabrics but are bonded at the intersections with an adhesive or by thermal bonding.
These fabrics are sometimes referred to as mesh scrims; their uses include the reinforcement of other materials (plastics, paper, etc.). They are also used, for example, for the protection of agricultural crops.
The woven fabrics of Chapters 50 to 55 may be unbleached, scoured, bleached, dyed, made from yarns of different colours, printed, clouded, mercerised, glazed, moiré, raised (napped), goffered, fulled, gassed (singed), etc. They include unfigured and figured fabrics, and broché fabrics in which designs are produced by additional warp or weft threads introduced during weaving. These fabrics are not regarded as embroidered fabrics.
Chapters 50 to 55 also cover fabrics with their weft threads dissolved in places to give the effect of designs where both the warp and weft threads remain (e.g., certain fabrics which have warp threads of viscose rayon and weft threads of acetate fibres, the weft threads having been partially removed by means of a solvent).

Subheading Explanatory Notes.
Woven fabric of yarns of different colours
Woven fabrics consisting either wholly or partly of printed yarns of different colours or of printed yarns of different shades of the same colour are regarded as " woven fabrics of yarns of different colours " and not as " dyed woven fabrics " or " printed woven fabrics ".

Weaves
Plain weave is defined by Subheading Note 1 (ij) to Section XI as " a fabric construction in which each yarn of the weft passes alternately over and under successive yarns of the warp and each yarn of the warp passes alternately over and under successive yarns of the weft ".
This weave pattern is shown diagrammatically below :

Plain weave is the simplest and most commonly used weave. The two surfaces of plain weave fabrics are always identical (double‑faced fabrics) because an equal proportion of warp and weft threads is visible on each side.
In twill weave, the first warp thread (end) is bound by the first weft thread (pick), the second warp thread by the second weft thread, the third warp thread by the third weft thread, and so on. The step number for this kind of weave is one for both warp and weft. The weave repeat, i.e. the number of warp threads and weft threads required to repeat the pattern, is always greater than two. The closest twill weave is that in which the weft thread passes (floats) over two warp threads. This is a three‑thread twill. In a four‑thread twill, the weft thread passes over three warp threads.
In twill weave, diagonal lines of ribbing formed by the stepped nature of the interlacing points, extend from one selvedge to the other, forming ridges and giving the impression that the weave is diagonal. The ribs may run from right to left or from left to right. A distinction is made between weft‑faced twill, in which the weft thread is more apparent, and warp‑faced twill, in which the warp thread is more apparent. Both these twills present a different appearance on the face (the right side) from the reverse (the wrong side). However, there is one category of twill, called double‑faced twill or cross twill, which has the same appearance on both sides.
Double-faced twill or cross twill always has an even weave repeat. The warp or weft floats are the same on both faces; only the direction of the ribs is reversed. The simplest design is four‑thread cross twill : each warp thread is raised on two consecutive picks, and depressed on the following two.
It should be noted that in headings 52.08, 52.09, 52.10, 52.11, 55.13 and 55.14, the subheadings relating to " 3‑thread or 4‑thread twill, including double‑faced twill or cross twill ", because of their restrictive wording, cover only those twills whose weave patterns are given below :

Denim fabrics of subheadings 5209.42 and 5211.42, however, do not include 4‑thread double‑faced twill or cross twill, since these subheadings cover only warp faced fabrics (see Subheading Note 1 to Chapter 52). In addition to warp faced 3‑thread twill and warp faced 4‑thread twill, these subheadings also cover warp faced 4‑thread broken twill, whose weave pattern is reproduced below :

(Ⅱ) CHAPTERS 56 TO 63
Chapters 56 to 63 cover certain kinds of textile fabrics and other textile articles not covered by Chapters 50 to 55 (e.g., pile fabrics; narrow woven fabrics; chenille yarn, gimped yarn, braids, galloons and other trimmings of heading 56.06 or 58.08; tulles and other net fabrics; lace; embroidery on woven fabrics or other textile materials; knitted or crocheted goods). They also include (subject to exclusions regarding certain articles classified elsewhere than in Section XI) made up textile articles.

Made up articles.
Under Note 7 to this Section, the expression " made up " in Chapters 56 to 63 means :

(1) Merely cut, otherwise than into squares or rectangles, for example, dress patterns of textile material; articles with their edges pinked (e.g., certain dusters) are also regarded as made up.

(2) Produced in the finished state, ready for use (or merely needing separation by cutting dividing threads) without sewing or other working. Goods of this kind include products knitted or crocheted directly to shape and certain dusters, towels, table cloths, scarf squares, blankets, etc., with threads along the warp left unwoven or the weft edges cut to form a fringe. Such articles may have been woven separately on the loom, but may also have been simply cut from lengths of fabric which have bands of unwoven threads (generally warp threads) at regular intervals. These lengths of fabric, from which ready‑made articles of the types described above may be obtained by simply cutting the dividing threads, are also considered as " made up " articles.
However, rectangular (including square) articles simply cut out from larger pieces without other working and not incorporating fringes formed by cutting dividing threads are not regarded as " produced in the finished state " within the meaning of this Note. The fact that these articles may be presented folded or put up in packings (e.g., for retail sale) does not affect their classification.

(3) Cut to size and with at least one heat-sealed edge with a visibly tapered or compressed border and the other edges treated as described in any other subparagraph of this Note, but excluding fabrics the cut edges of which have been prevented from unravelling by hot cutting or by other simple means.

(4) Hemmed or with rolled edges or with a knotted fringe (whether or not incorporating added threads) at any of the edges (e.g., handkerchiefs with rolled edges and table covers with knotted fringes), but excluding fabrics the cut edges of which have been prevented from unravelling by whipping or by other simple means.

(5) Cut to size and incorporating drawn‑thread work. In this connection " drawn‑thread work " means simply the withdrawing of certain warp or weft threads after weaving without further operation (e.g., by embroidery) on the material. The pieces of material so treated are often intended for further manufacture into lingerie.

(6) Assembled by sewing, gumming or otherwise. These articles, which are very numerous, include garments. It should be noted, however, that piece goods consisting of two or more lengths of identical material joined end to end, or composed of two or more textiles assembled in layers, are not regarded as " made‑up ". Nor are textile products in the piece composed of one or more layers of textile materials assembled with padding by stitching or otherwise.

(7) Knitted or crocheted to shape, whether presented as separate items or in the form of a number of items in the length.

Subheading Explanatory Note.
Products of Chapters 56 to 63 having a pile or looped surface
The provisions of Subheading Note 2 (B) (b) to Section XI apply whether or not the ground fabric is partly visible on the pile or looped side.

(Ⅲ) TEXTILE PRODUCTS COMBINED WITH RUBBER THREADS
Under Note 10 to this Section, elastic products consisting of textile materials combined with rubber threads are classified in Section XI.
Rubber thread and cord, textile covered, are included in heading 56.04.
Other textile products combined with rubber threads are classified, in particular, in Chapters 50 to 55, 58 or 60 to 63, as the case may be.

(Ⅳ) STANDARD ATMOSPHERES FOR CONDITIONING AND TESTING OF TEXTILES

(A) Scope and field of application.
The characteristics and use of standard atmospheres for conditioning and for determining the physical and mechanical properties of textiles are set out hereafter for guidance.

(B) Definitions.

(a) Relative humidity : The ratio of the actual pressure of the water vapour in the atmosphere to the saturation vapour pressure at the same temperature. The ratio is usually expressed as a percentage.

(b) Standard temperate atmosphere : An atmosphere which has a relative humidity of 65 % and a temperature of 20 ºC.

(c) Standard temperate atmosphere for testing : An atmosphere which has a relative humidity of 65 % and a temperature of 20 ºC.
NOTE ‑ The adjective " temperate " as used above has been chosen for the limited use of the textile industry.

(C) Pre‑conditioning.
Before conditioning a textile, pre‑conditioning may be required. If so, the textile shall be brought approximately to equilibrium in an atmosphere having a relative humidity of between 10 and 25 % and a temperature not exceeding 50 ºC.
These conditions may be obtained by heating air at 65 % relative humidity and 20 ºC to a temperature of 50 ºC.

(D) Conditioning.
Before a textile is tested to determine a physical or mechanical property, it shall be conditioned by placing it in the standard temperate atmosphere for testing, in such a way that the air flows freely through the textile, and keeping it there for the time required to bring it into equilibrium with the atmosphere.
Unless otherwise specified in the method of test, the textile should be considered to be in equilibrium when successive weighings, at intervals of 2 hours, of the textile freely exposed to the moving air show no progressive change in weight greater than 0.25 %.

(E) Testing.
Except for special cases (for example wet tests), physical and mechanical tests of textiles are carried out in the conditioned state in the standard temperate atmosphere for testing.

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