Tariff classification of waterproof cotton fabrics turns on specific heading prevails over general impregnated-fabric entry.

Cotton fabrics processed with wax-based impregnation for waterproofing were held classifiable under Heading 52.07 rather than Heading 59.06 because the specific Chapter 52 entry for waterproof cotton fabrics prevails over the general heading for otherwise impregnated textile fabrics. The visibility of impregnation to the naked eye under Note 5 to Chapter 59 was relevant, but it was not the sole or universal test for Heading 59.06. On a combined reading of the tariff headings and notes, the specific provision for waterproofed cotton fabrics governed the classification dispute.

---

---

Issues: Whether cotton fabrics processed with wax-based impregnation to render them waterproof were classifiable under Heading 52.07 or under Heading 59.06 of the tariff, and whether visibility of impregnation to the naked eye was ative.

Analysis: Heading 59.06 covers textile fabrics otherwise impregnated, coated or covered, but that heading operates in the context of fabrics not already falling within the earlier headings of Chapter 59. The visibility of impregnation to the naked eye is relevant under Note 5 to Chapter 59, but it is not, by itself, a universal test for classification under Heading 59.06. The tariff also contains the specific Chapter 52 headings for cotton fabrics subjected to waterproofing, which are a deliberate departure from the HSN scheme. The process undertaken here was admitted to be for waterproofing, and the tariff headings in Chapter 52 specifically cover such processed cotton fabrics without qualifying the result by reference to naked-eye visibility. On a combined reading of the headings and notes, the more specific tariff entry for waterproof cotton fabrics governs.

Conclusion: The goods were classifiable under Heading 52.07 and not under Heading 59.06; the assessee's claim succeeded.

Final Conclusion: The impugned classification was rejected and the assessee obtained relief on the tariff classification dispute.

Ratio Decidendi: Where tariff headings specifically provide for cotton fabrics subjected to waterproofing, that specific entry prevails over a general heading for otherwise impregnated fabrics, and naked-eye visibility of impregnation is not the sole determinant of classification.

---