Chapter 55
(Section XI:- Textiles and Textiles articles)

Notes:

1. For the purposes of heading Nos. 55.01 and 55.02, synthetic filament towand artificial filament tow apply only to tow, consisting of parallel filaments of a uniform length equal to the length of the tow, meeting the following specifications :
(a) Length of tow exceeding 2 metres;
(b) Twist less than 5 turns per metre;
(c) Measuring per filament less than 60 qeniers;
(d) Synthetic filament tow only: the tow must be drawn, that is to say, be incapable of being stretched by more than 100% of its length;
(e) Total measurement of tow more than 18,000 deniers.Tow of a length not exceeding 2 metre is to be classified in heading No. 55.03 or 55.04.

2. In relation to products of heading Nos. 55.08, 55.09 and 55.10, dyeing, printing, bleaching, mercerising, twisting, texturising, doubling, multiple-folding, cabling, air mingling, air texturing or any other process or anyone or more of these processes, or the conversion of any form of the said products into another form.of such products shall amount to manufacture.

3. In relation to products of heading Nos. 55.06,55.07,55.08,55.09,55.10, 55.11,55.12,55.13 and 55.14 and the entries relating thereto, the expression "staple fibres" shall include waste of synthetic staple fibres or filaments and waste of artificial staple fibres or filaments after they have been carded, combed or otherwise processed for spinning.

4. In relation to products of heading Nos. 55.11,55.12,55.13 and 55.14, bleaching, dyeing, printing, shrink-proofing, tentering, heat-setting, crease-resistant processing or any other processes or anyone or more of these processes shall amount to manufacture.