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58.02 ‑ Terry towelling and similar woven terry fabrics, other than narrow fabrics of heading 58.06; tufted textile fabrics, other than products of heading 57.03.

(A) TERRY TOWELLING AND SIMILAR WOVEN TERRY FABRICS
These fabrics are those looped pile fabrics such as are used for towelling, bathrobes, beachrobes, leisure robes, toilet gloves, etc. They have a tight weft and two series of warp threads, one tight and one slack, the latter forming loops on the surface of the fabric. The proportion of the two kinds of warp threads in the fabric may differ, but usually there are the same number of ground warp threads as of pile warp threads.
The loops often appear twisted and are generally produced on both sides of the cloth, but sometimes on one only; they may sometimes be cut. The loops may cover the entire surface uniformly or form stripes, checks, diamonds or more complicated patterns. However this heading does not cover fabrics having pile on one side only, all of the loops of which are cut (heading 58.01).
The heading also excludes :

(a) Terry fabrics, knitted or crocheted (heading 60.01).

(b) Fabric in the piece which, by the simple process of cutting along defined lines indicated by the absence of weft threads, may be converted into separate fringed articles (heading 63.02).

(B) TUFTED TEXTILE FABRICS
These fabrics are made by inserting yarns, by means of a system of needles and hooks, into a pre‑existing textile ground fabric (woven, knitted or crocheted, felt, nonwoven, etc.) so as to form loops or, if the hooks are combined with a cutting device, tufts of cut pile.
Products of this heading are distinguished from the tufted carpets and floor coverings of
heading 57.03 by, for example, their lack of stiffness, thickness and strength which renders them unsuitable for use as floor coverings.
Furthermore, these fabrics can be distinguished from the pile fabrics of heading 60.01, which have rows of chain stitches on the back of the fabric, by their characteristic rows of stitches having the appearance of running stitches along the length of the back of the fabric.

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