Cotton fusible interlining fabrics classified as textile fabric under Chapter 52, not as coated goods under Chapter 59.

Fusible interlining fabrics of cotton were held classifiable under Chapter 52 rather than Chapter 59 because the product contained 85% or more cotton and was only partially coated with plastic. With Chapter Note 2(c) to Chapter 59 no longer operating, the basis for classification under Heading 5903 failed, and the material was treated as cotton textile fabric rather than an impregnated, coated, covered or laminated textile fabric. The ruling therefore placed the product outside Chapter 59 and within Chapter 52.

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Issues: Whether fusible interlining fabrics of cotton are classifiable under Chapter 52 or Chapter 59 of the tariff.

Analysis: The product was examined in the light of the High Court's remand, the ATIRA test reports, the earlier Tribunal view, and the tariff scheme for textile articles. The decisive factor was that the fabric contained 85% or more cotton and was only partially coated with plastic. Once Chapter Note 2(c) to Chapter 59 had ceased to operate, the basis for continuing classification under Heading 5903 no longer survived. The factual material showed that the product answered the description of cotton textile fabric rather than impregnated, coated, covered or laminated textile fabric under Chapter 59.

Conclusion: The product is classifiable under Chapter 52 and not under Chapter 59.

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