Section 7(1)(h) in The Customs Tariff (Determination of Origin of Goods under the Preferential Trade Agreement between the Governments of the Republic of India and the Republic of Korea) Rules, 2009
(h)trimming and joining together, whether performed in combination or not, by sewing, looping, linking or attaching accessory articles such as straps, bands, beads, cords, rings and eyelets;