Other yarn, slivers
Glass fibre yarn and slivers (glass wool articles)
HSN 7019 13 00 (Other yarn, slivers) falls under the Directorate General of Foreign Trade (DGFT) import policy framework; the tariff line carries no sectoral PGA licensing requirement and is importable as Free under the ITC (HS) Schedule. A CBIC classification overlay under Circular 24/2013 governs the correct CTH allocation between glass-fibre filter elements (CTH 7019) and finished filters (CTH 8421), making accurate classification at the bill-of-entry stage the primary compliance obligation.
- Bill of entry from importer
- Commercial invoice from exporter
- Classification declaration to CBIC
- 1Verify that the goods are correctly classified under CTH 7019 at the bill-of-entry stage. Per CBEC Customs Circular 24/2013 dated 27-06-2013, filter elements are classified by constituent material — glass-fibre filter elements belong under CTH 7019, textile-material filter elements under CTH 5911, and paper filter elements under CTH 4812 or 4823; complete finished filters are classified under CTH 8421 irrespective of material.CBEC Customs Circular 24/2013 dated 27-06-2013
- 2Confirm Free import status under the ITC (HS) Schedule before filing the bill of entry. No import licence, permit, or PGA NOC is required for this tariff line; standard customs documentation (commercial invoice, packing list, bill of lading, certificate of origin where applicable) is sufficient.ITC (HS) Import Policy, Chapter 70, DGFT
The most common error on this tariff line is misclassifying imported glass-fibre filter media — or composite filter assemblies that incorporate glass-fibre slivers — under CTH 8421 (finished filters) rather than CTH 7019. Under CBEC Customs Circular 24/2013, the constituent-material rule is determinative for filter elements; only a complete, assembled filter unit is correctly placed at CTH 8421. A mis-declaration triggers re-assessment, demand of differential duty, and potential penalty under the Customs Act, 1962.