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Circular No.658/49/2002-CX F.NO.58/02/2001-CX.I Sub: Classification of Chenille Fabrics
I am directed to say that doubts have been raised about classification of
Chenille Fabrics, whether under sub-heading 5801.21 or 5801.31 or under
sub-heading 5801.91 or 5801.92 of the Central Excise Tariff. 2.
The matter has been examined in the Board. Note (B) against heading 56.06 of the
HSN defines "chenille yarn" as consisting generally of two or more
strands of textile yarn twisted together and gripping short ends of textile yarn
which stand out practically perpendicularly. It, therefore, looks like yarn
tufted with pile threads throughout its length. It is usually manufactured
directly on special looms or by cutting up special leno fabric; in the latter
process, after the fabric has been cut along either side of each group of warp
threads, it is these warp threads (ground and crossing threads) which serve as
support in chenille yarn, and the weft which forms the pile 3.
The heading also covers chenille yarn obtained by fixing textile flock to a core
of textile yarn. In this process the core yarn passes through a glue bath and
subsequently through a chamber where a textile flock is fixed radially to the
core under the influence of high-tension electrostatic field. Chenille yarn is
used, inter alia in the manufacture of chenille fabric (heading 58.01) or of
various trimmings. 4.
Note(B) against heading 58.01 of HSN defines "chenille fabrics" as
very similar to the chenille carpets of heading 57.02; like these, their pile
surface (usually on both sides) is produced by chenille yarns. They are
generally manufactured by means of an additional weft of chenille yarn or by
inserting chenille yarn in different lengths, and colours, into the warp during
weaving of the ground fabric. 5.
The chenille fabrics along with the woven pile fabric are classified under
chapter 58.01. The basic difference between a pile fabric and chenille fabric is
that in the chenille fabric, the piling material is invariably the chenille
yarn. Therefore, in deciding the classification of the Chenille fabric the
constitution of the chenille yarn used in the manufacture of chenille fabric is
required to be considered. As per sub-heading Note 2A of Section XI of the
Tariff, the predominance factor will apply to products of chapter 56 to 63.
Subheading Note 2(B) (ii) to Section XI says that in case of textile products of
Chapter 56 to 63 consisting of a ground fabric and pile or looped surface no
account shall be taken of the ground fabric. In respect of chenille fabrics
the pile surface is produced by chenille yarn. Therefore the classification of
chenille fabric would be dependent on the constitution of the chenille yarn. 6.
In view of the above principle, it is clarified that if the chenille yarn is
predominantly of wool or fine animal hair, cotton, or man-made fibres, the
resultant chenille fabric (unprocessed) would merit classification under
sub-heading 5801.11, 5801.21 or 5801.31, respectively. If the chenille yarn is
predominantly of other textile materials, then the chenille fabric would
appropriately be classified under sub-heading 5801.91 of the Tariff. When the
chenille fabric is subjected to any process corresponding sub-heading will
apply. 7.
Suitable Trade notices may be issued for the information of the Trade 8.
Field formation may be informed suitably. 9.
Hindi version will follow.
5thSeptember, 2002
Government of India
Ministry of Finance & Company Affairs
Department of Revenue
Central Board of Excise and Customs
10. Please acknowledge receipt of this circular.