Composite textile classification under the tariff follows Rule 3(c) when neither bonded layer gives the essential character.

Imported bonded fabric made of woven and knitted layers was held not classifiable under Chapter 59 because it was neither coated nor impregnated on textile testing and committee opinion. For composite goods, Rule 3(b) applies only where one component gives the essential character; here neither layer dominated because their proportions were nearly equal. Rule 3(c) therefore required classification under the heading occurring last in numerical order among the competing headings, and the goods were correctly classified under CTH 6006 32 00.

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Issues: Whether the imported bonded fabric, consisting of woven and knitted layers, was classifiable under Chapter 59 as coated or impregnated fabric, or alternatively under Chapter 54 or Chapter 60, and whether Rule 3(b) or Rule 3(c) of the General Rules for the Interpretation of the Import Tariff applied.

Analysis: The imported goods were found to be composite goods made of two bonded layers, one knitted and the other woven. The goods could not be classified under Chapter 59 because the textile test and committee opinion showed that they were neither coated nor impregnated. For classification among the competing headings, Rule 3(b) applies only where one component gives the essential character. On the facts, neither the knitted layer nor the woven layer could be said to confer the essential character, since their proportions were nearly equal. In such a situation, Rule 3(c) requires classification under the heading occurring last in numerical order among those equally meriting classification.

Conclusion: The imported goods were correctly classified under CTH 6006 32 00, and the Revenue's challenge to the appellate classification failed.

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