All legally traded commodities in the world trade are classified under universally accepted "Harmonized commodity Description and coding System" popularly known as HS. The system of classification assigns a unique code to each product depending upon its composition of raw material, characteristics and end-use. Such codes are universally applied for the purpose of customs duties, quotas and other schemes such as duty drawback, etc,
The Textiles Committee provide opinion on H.S.Classification of textiles and clothing articles to the Indian Custom authorities, exporters and importers.
Application in the Letter head of the Exporter/Importer may be submitted to the nearest office of the committee along with the requisite charges.