Tariff classification of hook and loop tape fasteners turns on selvedges, supporting treatment as narrow woven fabrics.

Hook and loop tape fasteners were held to fall under Heading 5806.10 as narrow woven fabrics because Chapter Note 6 to Chapter 58 requires selvedges on both edges, and the remand issue was whether the finished goods had that feature. The chemical examiner's report did not resolve that question, but the record, including laboratory reports and the treatment of identical goods, supported the finding that the goods had selvedges on both sides and matched the tariff description. Classification under Heading 9606.90 was rejected, and the resulting duty, interest and penalty demands were unsustainable.

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Issues: Whether hook and loop tape fasteners were classifiable under Heading 5806.10 of the Central Excise Tariff as narrow woven fabrics or under Heading 9606.90 as snap fasteners, and whether the consequent duty, interest, and penalty could be sustained.

Analysis: Classification had to be determined by the tariff heading read with the relevant chapter note, particularly Chapter Note 6 to Chapter 58, which requires narrow woven fabrics to have selvedges on both edges. The remand was specifically for ascertaining the presence of selvedges on the finished goods. The Chemical Examiner's report addressed composition and product characteristics, but did not answer the remitted factual question on selvedges and could not itself pronounce on classification. The record, including the adjudicating authority's own observations, the textile laboratory reports, and the consistent treatment of identical goods by other authorities and trade-related findings, supported the conclusion that the goods had selvedges on both sides and answered the description of narrow woven fabrics.

Conclusion: The goods were correctly classifiable under Heading 5806.10 and not under Heading 9606.90. The duty demand, interest, and penalty orders based on the contrary classification were unsustainable.

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