| Value | Category |
|---|---|
| 360 | dhoti (no.) |
| 361 | sari (no.) |
| 362 | cloth for shirt, pyjama, salwar etc (m), A |
| 363 | cloth for coat, trousers, overcoat etc (m) |
| 364 | chaddar, dupatta, wrapper shawl etc (m), A |
| 365 | lungi (no) |
| 366 | gamcha, towel, handkerchief etc (no.) |
| 367 | hosiery articles, stockings, undergarments(no.) |
| 368 | readymade garments (no.) |
| 370 | headwear (no) |
| 371 | knitted garments , pullover , muffler etc |
| 372 | Knitting wool (gm), Cotton yarn (gm.) |
| 373 | clothing others (no.) |
| 374 | second-hand clothing |
| 379 | clothing (st.) |
| 380 | Bed sheet, bed cover (no.) |
| 381 | Rug, blanket (no.) |
| 382 | Pillow, quilt, mattress (no.) |
| 383 | Cloth for upholstery, curtain, table-cloth |
| 384 | Mosquito net (no.) |
| 385 | Mats and Matting (no.) |
| 386 | Cotton (gm.) |
| 387 | Bedding : others |
| 389 | Bedding etc. (st.) |
| 390 | leather boots, shoes (pair) |
| 391 | leather sandals, chappal, etc. (pair) |
| 392 | other leather footwear (pair) |
| 393 | rubber/PVC footwear (pair) |
| 394 | other footwear (pair) |
| 395 | footwear :second-hamd |
| 399 | footwear (s.t) |
