Clarifications :
1. Classification of textile quilted products like quilts, quilted bed spreads, etc. – Circular No. 903/23/2009-CX dated 20.10.2009
| Issue | Clarification |
| Under which of the following two headings the textile quilted products like quilts, quilted bed spreads, etc. would be classified:-
(i) Heading 9404 (ii) Heading 5811 |
It is clarified that these products will be classified under heading 9404. |
Reasons for such classification:-
1. Heading 5811 covers quilted textile products which are further used in the manufacture of quilts, quilted bedspreads, etc. The term “used in the manufacture‟ in heading 5811 implies that heading 5811 covers only materials which are further used in making of quilted final products like bedding or bedspreads.
While it is heading 9404 which covers the final finished products like quilts and other articles of bedding and furnishing.
2. Explanatory Notes to Harmonized System of Nomenclature to Chapter Heading 5811 also states that the heading does not cover made up goods of this Section (Section Note 7) and articles of bedding or similar furnishing of Chapter 94 which are padded or internally fitted. Thus, the articles of bedding and furnishing fall in Chapter 94.
Note:
(i) The Explanatory Notes to Harmonized System of Nomenclature to Chapter Heading 5811 reads as follows:
‘These materials are commonly used in the manufacture of quilted garments, bedding or bedspreads, mattress pads , clothing, curtains, place-mats, underpads (silencers) for table linen etc.
The heading does not cover:
a. Plastic sheets quilted, whether by stitching or heat sealing to a padded core (generally Chapter 39);
b. Stitches or quilted textile products in which the stitches constitute designs giving them the character of embroidering;
c. Made up goods of this Section;
d. Articles of bedding or similar furnishing of Chapter 94 padded or internally fitted.'(emphasis supplied).
The made up goods are defined by Section Note 7 of Section XI.
(ii) The Explanatory Notes to Harmonized System of Nomenclature to Chapter 9404 clarify that the heading covers:
‘A. Mattresses supports,
B. Articles of bedding and similar furnishing which are sprung or stuffed or internally fitted with any material (cotton, wool, horsehair, down, synthetic fibers etc or are of cellular rubber or plastics (whether or not covered with woven fabrics, plastics. etc). For example:
1. Mattresses, including mattresses with a metal frame:
2. Quilts and bedspread (including counterpanes and also quilts for baby – carriages) eiderdowns and duvets (whether of down or any other filling/mattress protectors, bolsters, Pillows/cushions, pouffes, etc.’
Quilts, quilted bedspread etc. are articles of bedding and are covered under the Explanation (B)(2) as mentioned above.
2. Classification of Polyester Staple Fibre manufactured out of PET scrap and waste bottles – Circular No. 929/19/2010-CX dated 29.06.2010
It has been clarified that polyester staple fibre manufactured out of PET scrap and waste bottles is nothing but a textile material and hence will be classified as textile material under heading 55032000 under Section XI and not as article of plastic in Chapter 39.
Note – The headings cited in some of the case laws mentioned in this chapter may not co-relate with the headings of the present Excise Tariff as these cases relate to an earlier point of time.