Used sweater imported by Industrial IRC holder VAT

63.09 - Worn clothing and other worn articles. In order to be classified in this heading the articles, of which a Limitative list is given in paragraphs (1) and (2) of this Explanatory Note, must comply with both of the following reqwements. If they do not meet these requirements they are classified in their appropriate headings. (A) They must show signs of appreciable wear, whether or not they require cleaning or repair before use. New articles with faults in weaving, dyeing, etc., and shop-soiled articles are excluded from this heading. .r I (B) The must be presented in bulk e.g., in railway goods wagons) or in bales, sacks or siml ar bulk packings, or in bund es tied together without external wrapping, or packed roughly in crates. These articles are normally traded in large consignments, usually for resale, and are less carefully packed than is generally the case with new articles. Subject to compliance with the above requirements, this heading covers the goods in the following limitative list only : (1) The following articles of textile materials of Section XI : clothing and clothin accessories (e-g., garments, shawls, scarves, stockings and socks, loves and collars), lankets and travellmg rugs, household linen (e.g., bed sheets and ta le linen) and fUrnishing articles (e.g., curtains and table covers). The heading also includes parts of such clothing or clothing accessories. % E However, the heading excludes furnishing articles specified in Chapter 57 or heading 58.05 (carpets and other textile floor coverings ~ncluding" Kelem "," Schumacks ", " Karamanie ", and simlar hand woven rugs, and tapestr~es even when showing s i p s of a preciable wear and irres ective of their paclung. The articles allin in Chapter 94 and m particia those s ecified.in beachg 94.04 mattress su ports; articles of %eddmg and similar furnishing articles kted w t h springs or stuffe or internal y fitted, for example, mattresses, quilts, eiderdowns, cushions, plllows) are also excluded from this headlng irrespective of thelr degree of wear or their pac Ing a P a"?. (2) Footwear and head ear of all kinds and of an material other than of asbestos (e.g., leather, rubber, texti e materials, straw or f All other articles (e.g., sacks and bags, ?dins, tents and camping goods) showing signs of wear are excluded from this heading and are to be c assified with the correspondmg new articles.