| Products | Items excluded |
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(a)All textile products | (i) Non-textile parts, selvedges, labels and badges, edgings and trimmings not forming an integral part of the product, buttons and buckles covered with textile materials, accessories, decorations, non-elastic ribbons, elastic threads and bands added at specific and limited points of the product and, subject to the conditions specified in Article 10, visible, isolable fibres which are purely decorative and fibres with antistatic effect
(ii) Fatty substances, binders, weightings, sizings and dressings, impregnating products, additional dyeing and printing products and other textile processing products
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(b)Floor coverings and carpets | All components other than the use-surface |
(c)Upholstery fabrics | Binding and filling warps and wefts which do not form part of the use-surface |
(d)Hangings and curtains | Binding and filling warps and wefts which do not form part of the right side of the fabric |
(e)Socks | Additional elastic yarns used in the cuff and the stiffening and reinforcement yarns of the toe and the heel |
(f)Tights | Additional elastic yarns used in the belt and the stiffening and reinforcement yarns of the toe and the heel |
(g)Textile products other than those under points (b) to (f) | Base or underlying fabrics, stiffenings and reinforcements, inter-linings and canvas backings, stitching and assembly threads unless they replace the warp and/or weft of the fabric, fillings not having an insulating function and, subject to Article 11(2), linings
For the purposes of this provision:
(i) the base or underlying material of textile products which serve as a backing for the use-surface, in particular in blankets and double fabrics, and the backings of velvet or plush fabrics and kindred products shall not be regarded as backings to be removed;
(ii) ‘stiffenings and reinforcements’ mean the yarns or materials added at specific and limited points of the textile products to strengthen them or to give them stiffness or thickness
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