Flock-printed fabric classification turns on Chapter Note 5(c), with remand for fresh determination of tariff and duty liability.

Flock-printed fabric bearing designs is excluded from Heading 59.07 under Chapter Note 5(c) where the treatment results in designs, while fabrics not producing such designs may remain within that heading. The correct tariff classification therefore had to be examined under the appropriate heading based on the material composition, and the issues of duty liability, whether the process was carried out with the aid of power, and limitation required fresh factual determination. The matter was remanded for reconsideration of classification, dutiability, and limitation on the evidence.

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Issues: Whether flock-printed fabric bearing designs is excluded from Heading 59.07 by Chapter Note 5(c), and whether the matter required remand for fresh determination of the correct tariff classification and consequential duty liability, including limitation.

Analysis: The fabric was found to be flock printed for design purposes. On a combined reading of Heading 59.07 and Chapter Note 5(c) of Chapter 59, partially covered fabrics bearing designs resulting from such treatment are excluded from Heading 59.07, while fabrics not resulting in designs may remain within that heading. Since the actual classification was found to lie outside Heading 59.07, the correct classification had to be examined under the appropriate headings depending on the composition of the material. The Tribunal also noted that the question whether the process was carried out with the aid of power, and the limitation objection, required factual reconsideration by the adjudicating authority.

Conclusion: The matter was remanded for fresh adjudication on the correct classification, dutiability, and limitation.

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