On 10 June Sars published the insertion of rebate item 311.40/5513.21/01.06 to the Act (Industrial Rebates of Customs Duties) which provides for the rebate of the customs duty on woven fabrics, classifiable in tariff subheading 5513.21, used in the manufacture of shirts. The reasoning for Itac’s recommendation is contained in its report number 522.
The rebate item reads “Woven fabrics of polyester staple fibres, containing 60 per cent or more by mass of such fibres but not exceeding 70 percent, mixed mainly or solely with cotton, containing yarns with a dtex of 115 but not exceeding 145, of a mass exceeding 100 g/m2 but not exceeding 119 g/m2, dyed, plain weave, in such quantities, at such times and subject to such conditions as the International Trade Administration Commission may allow by specific permit for the manufacture of shirts classifiable in tariff headings 62.05 and 62.06.”
