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7.—(1) Subject to sub-paragraph (2) below, in determining the fibre percentage of a product there shall be left out of account—
(a)non-textile parts, selvedges, labels and badges, edgings and trimmings which are not an integral part of the product, buttons and buckles which are covered with textile materials, accessories, decorations, non-elastic ribbons, elastic threads and band which are added at specific and limited points of the product and fibres which—
(i)are intended purely to produce a decorative effect, which are visible and distinct, and the weight of which does not exceed 7 per cent. of the weight of the product; or
(ii)are incorporated into the product to obtain an anti-static effect and the weight of which does not exceed 2 per cent. of the weight of the product:
(b)in the case of floor-coverings and carpets, all components other than the use-surface;
(c)in the case of upholstery fabrics, binding and filling warps and wefts which do not form part of the use-surface;
(d)in the case of fabrics for hangings and curtains, binding and filling warps and wefts which do not form part of the right side of the fabric;
(e)in the case of textile products other than those referred to in (b), (c) and (d) above, base or underlying fabrics, stiffenings and reinforcements, interlinings and canvas backings, stitching and assembly threads which do not replace the warp or weft of the fabric, fillings which do not have an insulating function and (except where the fibre percentage of the main lining itself is being determined), linings;
(f)fatty substances, binders, weightings, sizings and dressings, impregnating products, additional dyeing and printing products and other textile processing products.
In this sub-paragraph “stiffenings and reinforcements” means
(2) The base material of textile products which serves as a backing for the use-surface shall not be left out of account in determining the fibre percentage of a product.
(3) In determining the fibre percentages of a product there shall be applied to the anhydrous mass of each fibre the relevant agreed allowance set out in Schedule 3.
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