Permanent stiffness test governs textile classification; temporary starch sizing is insufficient for buckram under the tariff entry.

Textile classification under Heading 59.01 requires durable, permanent stiffness for buckram or similar stiffened fabrics. Where open-woven cotton fabrics are merely sized with starch and lose stiffness on treatment with hot water, and the evidence does not show filled interstices or lasting stiffness, the Department does not establish classification under Heading 59.01. Such fabrics are therefore classifiable under Heading 52.06, and temporary sizing alone is insufficient to bring them within the stiffened textile category.

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Issues: Whether the bleached and sized cotton fabrics were classifiable under Heading 59.01 as buckram or similar stiffened textile fabrics, or under Heading 52.06.

Analysis: Heading 59.01 applies to textile fabrics that are stiffened in a durable or permanent manner and, in the case of buckram, the fabric must be heavily sized and possess lasting stiffness. The material on record showed that the fabrics were open woven cotton fabrics sized with starch, and that their stiffness disappeared on treatment with hot water. The tests did not establish that the interstices were filled or that the fabrics had permanent stiffness. The Department therefore failed to establish that the products answered the description of buckram or similar stiffened textile fabrics.

Conclusion: The fabrics were not classifiable under Heading 59.01 and were correctly classified under Heading 52.06; the decision was in favour of the assessee.

Ratio Decidendi: For classification under a tariff entry for buckram or similar stiffened textile fabrics, the Department must establish durable and permanent stiffness, and mere temporary sizing or stiffening is insufficient.

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