Classification of blended yarn in which acrylic predominates and manufactured by the process of garnetting of chindies and rags - Clarification - Regarding

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..... on - Regarding. Attention is invited to Board's Circular No. 8/MMSF089-CX.1, F.No. 55/5/88-CX.1, dated 7th July 1989 , and to say that doubts continued to be raised regarding the classification of blended yarn in which acrylic predominates and manufactured by the process of garnetting of chindies or rags etc., whether under sub-heading No. 5504.31 or 5504.39 of the CET. 2. The sub-heading No. 5504.31 covers 'yarn in which acrylic and modacrylic staple fibre predominates by weight and contains other synthetic staple fibre in the form of waste or in the form of fibre produced out of such wastes.' The 'blended yarn' under reference contains, besides acrylic and synthetic fibres, certain other fibres like natural fibres. The presence of th .....

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..... No. 5504.32 only. The Conference noted that had it been the intention of the Government not to include such yarns manufactured with predominance of acrylic fibres along with the other textile materials (other than synthetic fibres) upto the specified limit, the same could have been stated quite specifically as had been done in the description against sub-headings 5504.21, 5504.22 and 5103.10 of CET. Accordingly, the Conference viewed that the Board's instruction contained in Circular F. No. 55/5/88-CX.1, dated 7-7-1989 should be reviewed. 4. The matter has been further examined in the Board. On a reading of Section XI 'Textiles and Textile Articles' of CET it is clear that, for the purpose of classification of blended yarns, the two impor .....

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..... ing any materials not classified in that chapter. 5. In view of the position stated above, the classification of blended yarn consisting of 70% acrylic fibres and 30% viscose, as discussed in the North Zone Tariff Conference, would be under the sub-heading No. 5504.32 as that sub-heading does not preclude the presence of any other fibre. Similarly, in the case of acrylic blended yarn in which acrylic and modacrytic staple fibres predominate and, besides containing other synthetic staple fibres in the form of waste or in the form of fibres produced out of such waste, also contains other fibres like natural fibres etc., the classification would be under sub-heading 5504.31. The sub-heading No. 5504.31 does not prohibit the presence of any o .....

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