Official chapter notes
Verbatim text published by HMRC. These are the legal basis for classification decisions in this chapter; the "General Rules of Interpretation" point at them directly.
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](/chapters/33), soaps or detergents of heading [3401](/headings/3401), polishes, creams or similar preparations of heading [3405](/headings/3405), fabric softeners of heading [3809](/headings/3809)), where the textile material is present merely as a carrying medium; b. textile products of heading [5811](/headings/5811); c. natural or artificial abrasive powder or grain, on a backing of felt or nonwovens (heading [6805](/headings/6805)); d. agglomerated or reconstituted mica, on a backing of felt or nonwovens (heading [6814](/headings/6814)); e. metal foil on a backing of felt or nonwovens (generally Section XIV or Section XV); or f. sanitary towels (pads) and tampons, napkins (diapers) and napkin liners and similar articles, of heading [9619](/headings/9619). 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 [5602](/headings/5602) and [5603](/headings/5603) cover, respectively, felt and nonwovens, impregnated, coated, covered or laminated with plastics or rubber whatever the nature of these materials (compact or cellular). Heading [5603](/headings/5603) also includes nonwovens in which plastics or rubber forms the bonding substance. Headings [5602](/headings/5602) and [5603](/headings/5603) 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](/chapters/39) or [40](/chapters/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](/chapters/39) or [40](/chapters/40)); or c. plates, sheets or strips of cellular plastics or cellular rubber combined with felt or nonwovens, where the textile material is present merely for reinforcing purposes (Chapter [39](/chapters/39) or [40](/chapters/40)). 4. Heading [5604](/headings/5604) does not cover textile yarn, or strip or the like of heading [5404](/headings/5404) or [5405](/headings/5405), in which the impregnation, coating or covering cannot be seen with the naked eye (usually Chapter [50](/chapters/50) to Chapter [55](/chapters/55)); for the purpose of this provision, no account should be taken of any resulting change of colour. ###Additional chapter note 1. Codes [5603 14 20](/subheadings/5603142000-10) and [5603 94 20](subheadings/5603942000-10) cover needle-punched sheet, of a weight not exceeding 400 g/m2, of a thickness exceeding 0,5 mm but not exceeding 1,8 mm, impregnated with binders, containing less than 10 % of glass by weight, in rolls of a diameter from 100 cm to 130 cm and of a width from 95 cm to 120 cm.