Chapter 59
(Section XI:- Textiles and Textiles articles)

Notes:

1. Except where the context otherwise requires, for the purposes of this Chapter the expression "textile fabrics" applies only to the woven fabrics of Chapters 50 to 55 and heading Nos. 58.03 and 58.06, the braids and ornamental trimmings in the piece of heading No. 58.08 and the knitted or crocheted fabrics of heading No. 60.02.

2. Heading No. 59.03 applies to:
(a) Textile fabrics, impregnated, coated, covered or laminated with plastics, whatever the weight per square metre and whatever the nature of the plastic material (compact or cellular), other than :
(1) Fabrics in which the impregnation, coating or covering cannot be seen with the naked eye (usually Chapters 50 to 55,58 or 60); for the purposes of this provision, no account should be taken of any resulting change of colour;
(2) Products, which cannot, without fracturing, are bent manually around a cylinder of a diameter of 7 mm. at a temperature between 15°C and 30°C (usually Chapter 39);
(3) Products in which the textile fabric is either completely embedded in plastics or entirely coated or covered on both sides with such material, provided that such coating or covering can be seen with the naked eye with no account being taken of any resulting change of colour (Chapter 39);
(4) Fabrics partially coated or partially covered with plastics and bearing designs resulting from these treatments (usually Chapters 50 to 55, 58 or 60);
(5) Plates, sheets or strips of cellular plastics, combined with textile fabric, where the textile fabric is present merely for reinforcing purposes (Chapter 39);
(6) Textile products of heading No. 58.10.
(b) Fabrics made from yarn, strip or the like, impregnated, coated, covered or sheathed with plastics, of heading No. 56.04;

3. For the purposes of heading No. 59.05, the expression textile wall coverings applies to products in rolls, of a width of not less than 45 cms. suitable for wall or ceiling decoration, consisting of a textile surface which has been fixed on a backing or has been treated on the back (impregnated or coated to permit pasting).This heading does not, however, apply to wall coverings consisting of textile flock or dust fixed directly on a backing of paper (heading No. 48.14) or on a textile backing (generally heading No. 59.07).

4. For the purposes of heading No. 59.06, the expression rubberised textile fabrics means:
(a) Textile fabrics impregnated, coated, covered or laminated with rubber,
(i) Weighing not more than 1,500 g/m²; or
(ii) Weighing more than 1,500 g/m² and containing more than 50 per cent by weight of textile material;
(b) Fabrics made from yarn, strip or the like, impregnated, coated, covered or sheathed with rubber, of heading No. 56.04;
(c) Fabrics composed of parallel textile yarns agglomerated with rubber, irrespective of their weight per square metre.
This heading does not, however, apply to plates, sheets or strip of cellular rubber, combined with textile fabric, where the textile fabric is present merely for reinforcing purposes (Chapter 40), or textile product of heading No. 58.10.

5. Heading No. 59.07 does not apply to :
(a) Fabrics in which the impregnation, coating or covering cannot be seen with the naked eye (usually Chapters 50 to 55,58 or 60); for the purpose of this provision, no account should be taken of any resulting change of colour;
(b ) Fabrics painted with designs (other than painted canvas being theatrical scenery, studio back-cloths or the like);
(c) Fabrics partially covered with flock, dust, powdered cork or the like and bearing designs resulting from these treatments; however, imitation pile fabrics remain classified in this heading;
(d) Fabrics finished with normal dressings having a basis of amylaceous or similar substances;
(e) Wood veneered on a backing of textile fabrics (Chapter 44);
(f) Natural or artificial abrasive powder or grain, on a backing of textile fabrics (Chapter 68);
(g) Agglomerated or reconstituted mica, on a backing of textile fabrics (Chapter 68); or
(h) Metal foil on backing of textile fabrics (Section XV).

6. Heading No. 59.10 does not apply to:
(a) Transmission or conveyor belts or belting of a thickness of less than 3 mm; or
(b) Transmission or conveyor belts or belting of textile fabric impregnated, coated, covered or laminated with rubber or made from textile yarn or cord impregnated, coated, covered or sheathed with rubber (Chapter 40).

7. Heading No. 59.11 applies to the following goods, which do not fall in any other heading of Section XI
(a) Textile products in the piece, cut to length or simply cut to rectangular (including square) shape (other than those having the character of the products of heading Nos. 59.08,59.09 and 59.10), the following only: -
(i) Textile fabrics, felt and felt-lined woven fabrics, coated, covered or laminated with rubber, leather or other material, of a kind used for card clothing, and similar fabrics of a kind used for other technical purposes, including narrow fabrics made of velvet impregnated with rubber, for covering weaving spindles (weaving beams);
(ii) Bolting cloth;
(iii) Straining cloth of a kind used in oil presses or the like, of textile material or of human hair;
(iv) Flat woven textile fabrics with multiple warp or weft, whether or not felted, impregnated or coated, of a kind used in machinery or for other technical purposes;
(v) Textile fabrics reinforced with metal, of a kind used for technical purposes;
(vi) Cords, braids and the like, whether or not coated, impregnated or reinforced with metal, of a kind used in industry ~s packing or lubricating materials;
(b) Textile articles (other than those of heading Nos. 59.08,59.09 and 59.10) of a kind used for technical purposes [for example, textile fabrics and felts, endless or fitted with linking devices, of a kind used in papermaking or similar machines (for example, for pulp or asbestos-cement), gaskets, washers, polishing discs and other machinery parts.