Chapter 56
(Section XI:- Textiles and Textiles articles)

Notes:

1. This Chapter does not cover :
(a) Wadding, felt or nonwovens, impregnated, coated or covered with substances or preparations (for example, perfumes or cosmetics of Chapter 33, soaps or detergents, polishes, creams or similar preparations of Chapter 34, fabric softeners of Chapter 38) where the textile material is present merely as a carrying medium;
(b) Textile products of Chapter 58;
(c) Natural or artificial abrasive powder or grain, on a backing of felt or nonwovens (Chapter 68);
(d) Agglomerated or reconstituted mica, on a backing of felt or nonwovens (Chapter 68);
(e) Metal foil on a backing of felt or nonwovens (Section XV).

2. The term felt includes needle loom felt and fabrics consisting of a web of textile fibres the cohesion of which has been enhanced by a stitch-bonding process using fibres from the web itself.

3. Heading Nos. 56.02 and 56.03 cover respectively felt and nonwovens, impregnated, coated, covered or laminated with plastics or rubber whatever the nature of these materials (compact or cellular).
Heading Nos. 56.03 also includes nonwovens in which plastics or rubber forms the bonding substance.
Heading Nos. 56.02 and 56.03 do not, however, cover:
(a) Felt, impregnated, coated, covered or laminated with plastics or rubber, containing 50% or less by weight of textile material or felt completely embedded in plastics or rubber (Chapter 39 or Chapter 40);
(b) Non-woven either completely embedded in plastics or rubber, or entirely coated or covered on both sides with such materials, provided that such coating or covering can be seen with the naked eye with no ac- count being taken of any resulting change of colour (Chapter 39 or Chapter 40); or
(c) Plates, sheets or strip of cellular plastics or cellular rubber combined with felt or nonwovens, where the textile is present merely for reinforcing purposes (Chapter 39 or Chapter 40).

4. Heading No. 56.04 does not cover textile yam, or strip or the like of heading No. 54.06 or 54.07, in which the impregnation, coating or covering cannot be seen with the naked eye (usually Chapters 50 to 55); for the purpose of this provision, no account should be taken of any resulting change of colour.