Blanket classification under Customs Tariff favored where printed knitted pile fabric was finished by simple hemming.

Printed knitted pile fabric imported in standard sizes and requiring only hemming was classified under Heading 6301, because the section notes, chapter notes and HSN explanatory notes showed that goods having the character of finished blankets fall within that heading. Rectangular or square fabrics that remain fabrics, or that need only simple finishing to become blankets, were treated as outside Heading 6001. The general interpretative rules did not alter the result once the tariff notes were applied. The goods were therefore correctly classified under Tariff Item 63014000, and the Revenue's challenge failed.

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Issues: Whether the imported goods, being printed knitted pile fabric in standard sizes requiring hemming, were classifiable as blankets under Heading 6301 or as knitted pile fabrics under Heading 6001.

Analysis: The classification had to be determined primarily from the relevant section notes and chapter notes of Chapters 60 and 63 of the Customs Tariff Act, 1975, read with the HSN explanatory notes. The goods were imported in standard sizes, were already printed with designs, and were intended to be finished as blankets by simple hemming. The reasoning accepted that goods cut to shape and having the character of finished blankets fall within Heading 6301, while fabrics merely in rectangular or square form, or subjected to further operations that take them outside Chapter 60, are excluded from Heading 6001. The challenge based on the general interpretative rules did not prevail once the section and chapter notes themselves were found sufficient for classification.

Conclusion: The goods were correctly classified under Tariff Item 63014000 and not under Heading 6001; the Revenue's appeal failed.

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