Customs | Bird Feather Used In Fashion Accessories, Ready-To-Wear Items For Luxury Brands Classifiable As 'Dyed': Mumbai AAR
The Mumbai, Customs Authority for Advance Ruling (CAAR) has held that import of Dyed Feathers, wherein dying activity took place in France was classifiable as 'Dyed Feather' in terms of the General Rules of Interpretation. In a ruling dated December 15, 2025 Shri. Prabhat K. Rameshwaram on classification clarified that imported Feathers were intended for use as ornamental materials...
The Mumbai, Customs Authority for Advance Ruling (CAAR) has held that import of Dyed Feathers, wherein dying activity took place in France was classifiable as 'Dyed Feather' in terms of the General Rules of Interpretation.
In a ruling dated December 15, 2025 Shri. Prabhat K. Rameshwaram on classification clarified that imported Feathers were intended for use as ornamental materials in embroidery for luxury brands and they underwent 'working' viz. washing, steam drying and dying activities. The CAAR explained how processing undertaken on the feathers before importation distinguished them from raw or minimally processed feathers, reinforced their classification as 'Dyed Feathers'. Thus, the CAAR observed that once 'Dyed Feathers' lose the character of raw stuffing feathers and become prepared ornamental feathers, they were classifiable under CTH 6701.
Applicant, a 100% Export Oriented Unit imported Bird Feathers which were dyed (washed and steam dried) to further make embellishments for luxury brands.
These feathers serve as raw materials for the creation of fashion accessories, such as brooches and ready-to-wear items, which are ultimately supplied to luxury brands.
They provide job work to foreign clients in different birds feathers processing. As there were two Customs Tariff Heading for birds feathers
- CTH 0505 for unworked or merely cleaned, disinfected or treated for preservation and
- CTH 6701 prepared feather having being dyed as per HSN Explanation Note to CTH 6701 (A).
It was submitted that dying activity was done in France where raw feathers were collected from different parts of the world. However, due to system error on the National Single Window System, 'Dyed Feather' was re-classified under CTH 0505.
An advance ruling was sought on whether ornamental bird feathers that were washed, steam-dried and dyed were classifiable under Customs Tariff Entry 055 10 90 or 6701 00 90 under the First Schedule to the Customs Tariff Act, 1975.
The CAAR perused two competing entries CTH 0505 and CTH 6701 to state that the Dyed Feathers which were washed and steamed would fall under CTH 6701 whereas CTH 0505 was specifically for feathers which were not yet constituted into made up articles. These would include unprocessed or unworked feathers. Further, the CAAR goes by intended use of Applicant's import i.e. for embellishment in fashion accessories which aligns the import with CTH 6707.
Case Detail: Vastrakala Exports Private Limited
For Applicant: Advocate Ajinkya Gunjan Mishra