Short answer
Most polyester sarees and fabrics fall under HS 5407 (woven fabrics of synthetic filament yarn), viscose or rayon under HS 5408, and silk under HS 5007. Garments use different chapters, so confirm the exact code with your customs broker.
The HS code determines your import duty, so it must match the actual fibre content. A few guidelines:
Your exporter should print the code on the commercial invoice. Your country's customs authority or broker can confirm the exact sub-heading and duty rate.
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