Chapter 59
Impregnated, coated, covered or laminated textile fabrics;
textile articles of a kind suitable for industrial use
Notes.
1.- Except where the context otherwise requires, for the purposes of this Chapter the expression “textile fabrics” applies only to the woven fabrics of Chapters 50 to 55 and
headings 58.03 and 58.06, the braids and ornamental trimmings in the piece of heading 58.08 and the knitted or crocheted fabrics of headings 60.02 to 60.06.
2.- Heading 59.03 applies to :
(a) Textile fabrics, impregnated, coated, covered or laminated with plastics, whatever the weight per square metre and whatever the nature of the plastic material
(compact or cellular), other than :
(1) Fabrics in which the impregnation, coating or covering cannot be seen with the naked eye (usually Chapters 50 to 55, 58 or 60); for the purpose
of this provision, no account should be taken of any resulting change of colour;
(2) Products which cannot, without fracturing, be bent manually around a cylinder of a diameter of 7 mm, at a temperature between 15 °C and 30 °C
(usually Chapter 39);
(3) Products in which the textile fabric is either completely embedded in plastics or entirely coated or covered on both sides with such material,
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);
(4) Fabrics partially coated or partially covered with plastics and bearing designs resulting from these treatments (usually Chapters 50 to 55, 58 or 60);
(5) Plates, sheets or strip of cellular plastics, combined with textile fabric, where the textile fabric is present merely for reinforcing purposes (Chapter 39); or
(6) Textile products of heading 58.11;
(b) Fabrics made from yarn, strip or the like, impregnated, coated, covered or sheathed with plastics, of heading 56.04.
3.- For the purposes of heading 59.03, "textille fabrics laminated with plastics" means products made by the assembly of one or more layers of fabrics with one or more sheets or film of plastics which
are combined by any process that bonds the layers together, whether or not the sheets or film of plastics are visible to the naked eye in the cross-section.
4.- For the purposes of heading 59.05, the expression “textile wall coverings” applies to products in rolls, of a width of not less than 45 cm, suitable for wall or ceiling decoration,
consisting of a textile surface which has been fixed on a backing or has been treated on the back (impregnated or coated to permit pasting).
This heading does not, however, apply to wall coverings consisting of textile flock or dust fixed directly on a backing of paper (heading 48.14) or on a textile backing
(generally heading 59.07).
5.- For the purposes of heading 59.06, the expression “rubberised textile fabrics” means :
(a) Textile fabrics impregnated, coated, covered or laminated with rubber,
(i) Weighing not more than 1,500 g/m2; or
(ii)Weighing more than 1,500 g/m2 and containing more than 50 % by weight of textile material;
(b) Fabrics made from yarn, strip or the like, impregnated, coated, covered or sheathed with rubber, of heading 56.04; and
(c) Fabrics composed of parallel textile yarns agglomerated with rubber, irrespective of their weight per square metre.
This heading does not, however, apply to plates, sheets or strip of cellular rubber, combined with textile fabric, where the textile fabric is present merely for reinforcing purposes
(Chapter 40), or textile products of heading 58.11.
6.- Heading 59.07 does not apply to :
(a) Fabrics in which the impregnation, coating or covering cannot be seen with the naked eye (usually Chapters 50 to 55, 58 or 60); for the purpose of this provision,
no account should be taken of any resulting change of colour;
(b) Fabrics painted with designs (other than painted canvas being theatrical scenery, studio back-cloths or the like);
(c) Fabrics partially covered with flock, dust, powdered cork or the like and bearing designs resulting from these treatments; however, imitation pile fabrics remain
classified in this heading;
(d) Fabrics finished with normal dressings having a basis of amylaceous or similar substances;
(e) Wood veneered on a backing of textile fabrics (heading 44.08);
(f) Natural or artificial abrasive powder or grain, on a backing of textile fabrics (heading 68.05);
(g) Agglomerated or reconstituted mica, on a backing of textile fabrics (heading 68.14); or
(h) Metal foil on a backing of textile fabrics (generally Section XIV or XV).
Section XI - Chapter 59 - Page 1 Sri Lanka Customs National Imports Tariff Guide - 2024
(g) Agglomerated or reconstituted mica, on a backing of textile fabrics (heading 68.14); or
(h) Metal foil on a backing of textile fabrics (generally Section XIV or XV).
7.- Heading 59.10 does not apply to :
(a) Transmission or conveyor belting, of textile material, of a thickness of less than 3 mm; or
(b) Transmission or conveyor belts or belting of textile fabric impregnated, coated, covered or laminated with rubber or made from textile yarn or cord impregnated,
coated, covered or sheathed with rubber (heading 40.10).
8.- Heading 59.11 applies to the following goods, which do not fall in any other heading of Section XI :
(a) Textile products in the piece, cut to length or simply cut to rectangular (including square) shape (other than those having the character of the products of
headings 59.08 to 59.10), the following only :
(i) Textile fabrics, felt and felt-lined woven fabrics, coated, covered or laminated with rubber, leather or other material, of a kind used for card clothing,
and similar fabrics of a kind used for other technical purposes, including narrow fabrics made of velvet impregnated with rubber, for covering weaving
spindles (weaving beams);
(ii) Bolting cloth;
(iii) Filtering or straining cloth of a kind used in oil presses or the like, of textile material or of human hair;
(iv) Flat woven textile fabrics with multiple warp or weft, whether or not felted, impregnated or coated, of a kind used in machinery or for other technical purposes;
(v) Textile fabrics reinforced with metal, of a kind used for technical purposes;
(vi) Cords, braids and the like, whether or not coated, impregnated or reinforced with metal, of a kind used in industry as packing or lubricating materials;
(b) Textile articles (other than those of headings 59.08 to 59.10) of a kind used for technical purposes (for example, textile fabrics and felts, endless or fitted
with linking devices, of a kind used in papermaking or similar machines (for example, for pulp or asbestos-cement), gaskets, washers, polishing discs and
other machinery parts).
Preferential Duty PAL Cess S
ICL/ Gen Excise
HS Hdg HS Code Description Unit VAT SSCL C
SLSI Duty (S.P.D)
AP AD BN GT IN PK SA SF SD SG Gen SG GEN SG L
59.01 Textile fabrics coated with gum or
amylaceous substances, of a kind
used for the outer covers of books or
the like; tracing cloth; prepared
painting canvas; buckram and similar
stiffened textile fabrics of a kind
used for hat foundations.
5901.10 - Textile fabrics coated with gum or
amylaceous substances, of a kind used for Rs.30/= Rs.70/= Rs.80/=
kg Free Free Free Free 18% 10% 6% 2.5%
the outer cover of books or the like per kg per kg per kg
5901.90 - Other Rs.30/= Rs.70/= Rs.80/=
kg Free Free Free Free 18% 10% 6% 2.5%
per kg per kg per kg
Section XI - Chapter 59 - Page 2 Sri Lanka Customs National Imports Tariff Guide - 2024
Preferential Duty PAL Cess S
ICL/ Gen Excise
HS Hdg HS Code Description Unit VAT SSCL C
SLSI Duty (S.P.D)
AP AD BN GT IN PK SA SF SD SG Gen SG GEN SG L
59.02 Tyre cord fabric of high tenacity yarn
of nylon or other polyamides,
polyesters or viscose rayon.
5902.10 - Of nylon or other polyamides kg Free Free Free Free Free 18% 10% 6% 2.5%
5902.20 - Of polyesters kg Free Free Free Free Free 18% 10% 6% 2.5%
5902.90 - Other kg Free Free Free Free Free 18% 10% 6% 2.5%
59.03 Textile fabrics impregnated, coated,
covered or laminated with plastics,
other than those of heading 59.02.
5903.10 - With poly(vinyl chloride) : 0%
5903.10.10 --- Woven tubular fabric made of the strip or
like ,obtained from materials of heading 20% or
Rs. 230/-
54.04 of a lay --flat width not exceeding 0% 10% 6% Rs.35/= Free
per kg
750 mm whether or not printed per kg
5903.10.90 --- Other 20% or Rs
15% 0% 10% 6% 100/= per Free
kg
5903.20 - With polyurethane :
5903.20.10 --- Woven tubular fabric made of the strip or
like ,obtained from materials of heading 20% or
Rs. 230/-
54.04 of a lay --flat width not exceeding Free Free Free 0% 10% 6% Rs.35/= Free
per kg
750 mm whether or not printed per kg
5903.20.90 --- Other 20% or
Free Free Free Free Free 0% 10% 6% Rs.70/= Free
per kg
5903.90 - Other :
5903.90.10 --- Woven tubular fabric made of the strip or
like ,obtained from materials of heading 20% or
Rs. 230/-
54.04 of a lay --flat width not exceeding kg Free Free Free 0% 10% 6% Rs.35/= Free 2.5%
per kg
750 mm whether or not printed per kg
5903.90.90 --- Other 20% or
Free Free Free Free Free 0% 10% 6% Rs.70/= Free
per kg
Section XI - Chapter 59 - Page 3 Sri Lanka Customs National Imports Tariff Guide - 2024
Preferential Duty PAL Cess S
ICL/ Gen Excise
HS Hdg HS Code Description Unit VAT SSCL C
SLSI Duty (S.P.D)
AP AD BN GT IN PK SA SF SD SG Gen SG GEN SG L
59.04 Linoleum, whether or not cut to
shape; floor coverings consisting of a
coating or covering applied on a
textile backing, whether or not cut to
shape.
5904.10 - Linoleum m2 Free Free Free Free Free 18% Ex 2.5%
5904.90 - Other m2 Free Free Free Free Free 18% Ex 2.5%
59.05 5905.00 Textile wall coverings. m2 Free Free Free Free Free 18% 10% 6% 2.5%
59.06 Rubberised textile fabrics, other
than those of heading 59.02.
5906.10 - Adhesive tape of a width not exceeding 20
kg Free Free Free Free Free 18% 10% 6% 2.5%
cm
- Other :
5906.91 -- Knitted or crocheted kg Free Free Free Free Free 18% Ex 2.5%
5906.99 -- Other kg Free Free Free Free Free 18% 10% 6% 2.5%
59.07 5907.00 Textile fabrics otherwise
impregnated, coated or covered;
Rs.15/= Rs.35/= Rs.40/=
painted canvas being theatrical kg Free Free Free Free 18% 10% 6% 2.5%
per kg per kg per kg
scenery, studio back-cloths or the
like.
59.08 5908.00 Textile wicks, woven, plaited or
knitted, for lamps, stoves, lighters,
candles or the like; incandescent gas 5% or 4.5% or 15% or
mantles and tubular knitted gas kg Free Free Rs.73/- Rs.70/- Rs.145/- 18% Ex 2.5%
mantle fabric therefore, whether or per kg per kg per kg
not impregnated.
59.09 5909.00 Textile hosepiping and similar textile
tubing, with or without lining,
kg Free Free Free Free Free 18% 10% 6% 2.5%
armour or accessories of other
materials.
Section XI - Chapter 59 - Page 4 Sri Lanka Customs National Imports Tariff Guide - 2024
Preferential Duty PAL Cess S
ICL/ Gen Excise
HS Hdg HS Code Description Unit VAT SSCL C
SLSI Duty (S.P.D)
AP AD BN GT IN PK SA SF SD SG Gen SG GEN SG L
59.10 5910.00 Transmission or conveyor belts or
belting, of textile material, whether
or not impregnated, coated, covered
kg Free Free Free Free Free 18% 10% 6% 2.5%
or laminated with plastics, or
reinforced with metal or other
material.
59.11 Textile products and articles, for
technical uses, specified in Note 8 to
this Chapter.
5911.10 - Textile fabrics, felt and felt-lined woven
fabrics, coated, covered or laminated with
rubber, leather or other material, of a kind
used for card clothing, and similar fabrics
of a kind used for other technical kg Free Free Free Free Free 18% 10% 6% 2.5%
purposes, including narrow fabrics made
of velvet impregnated with rubber, for
covering weaving spindles (weaving
beams)
5911.20 - Bolting cloth, whether or not made up kg Free Free Free Free Free 18% 10% 6% 2.5%
- Textile fabrics and felts, endless or fitted
with linking devices, of a kind used in
paper-making or similar machines (for
example, for pulp or asbestos-cement) :
5911.31 -- Weighing less than 650 g/m2 kg Free Free Free Free Free 18% Ex 2.5%
5911.32 -- Weighing 650 g/m2 or more kg Free Free Free Free Free 18% 10% 6% 2.5%
5911.40 - Filtering or Straining cloth of a kind used
in oil presses or the like, including that of kg Free Free Free Free Free 18% 10% 6% 2.5%
human hair
5911.90 - Other kg Free Free Free Free Free 18% 10% 6% 2.5%
Section XI - Chapter 59 - Page 5 Sri Lanka Customs National Imports Tariff Guide - 2024