Chapter notes
Chapter 56 - 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 of heading No.34.01, polishes, creams or similar
preparations of heading No.34.05, fabric softeners of heading No.38.09)
where the textile material is present merely as a carrying medium;
(b) Textile products of heading No.58.11;
(c) Natural or artificial abrasive powder or grain, on a backing of felt
or nonwovens (heading No.68.05);
(d) Agglomerated or reconstituted mica, on a backing of felt or nonwovens
(heading No.,68.l4); or
(e) Metal foil on a backing of felt or nonwovens (Section XV).
2. The term "felt" includes needleloom 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. Headings 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 No.56.03 also
includes nonwovens in which plastics or rubber forms the bonding substance.
Headings 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 40);
(b) Nonwovens, 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 account
being taken of any resulting change of colour (Chapter 39 or 40); or
(c) Plates, sheets or strip of cellular plastics or cellular rubber,
combined with felt or nonwovens, where the textile material is present
merely for reinforcing purposes (Chapter 39 or 40).
4. Heading No.56.04 does not cover textile yarn, or strip or the like of
heading No.54.04 or 54.05, 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.