Specific tariff heading prevails for pile fabrics, which were classified under heading 6001.92 instead of the residuary heading.

Imported polyester warp knit pile fabrics were classified under heading 6001.92 because the test reports described them as knitted pile cut fabric and pile warp knitted fabric, and the material was accepted as a pile fabric. The explanatory notes to heading 6001 cover pile fabrics produced on circular knitting or special warp knitting machines, while heading 6002 excludes pile fabrics falling within heading 6001. Goods that answer the description of a specific tariff heading must be classified there rather than in a residuary heading, and the specific classification was upheld.

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Issues: Whether the imported polyester warp knit pile fabrics were classifiable under heading 6001.92 as knitted pile fabrics or under heading 6002 as other knitted or crocheted fabrics.

Analysis: The test reports described the goods as knitted pile cut fabric and pile warp knitted fabric, and the material was not in dispute as a pile fabric. The explanatory notes to heading 6001 show that pile fabrics may be produced on a circular knitting machine or a special warp knitting machine and remain within that heading. The notes to heading 6002 specifically exclude pile fabrics of heading 6001. Since the goods answered the description of a specific heading and were not shown to fall within any residual category, classification had to follow the specific entry rather than the residuary one.

Conclusion: The goods were correctly classified under heading 6001.92 and not under heading 6002; the classification adopted by the Revenue was upheld.

Ratio Decidendi: Where imported goods clearly answer the description of a specific tariff heading supported by the explanatory notes, they must be classified under that heading and cannot be placed in a residuary heading by relying on a narrow factual distinction in the method of weaving.

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