Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
Use comma for multiple locations.
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
Press 'Enter' after typing page number.
Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Press 'Enter' after typing page number.
Press 'Enter' after typing page number.
Don't have an account? Register Here
Press 'Enter' after typing page number.
Issues: Whether the imported dust catcher bags tubing, described as non-woven filter media, was classifiable under Tariff Heading 59.16/17 as textile fabrics of a kind commonly used in machinery or plant, or under Tariff Heading 59.01/15 as felt.
Analysis: The imported goods were acknowledged to be fabric intended for eventual use in dust collector machinery after cutting and stitching. The claimed classification under Tariff Heading 59.16/17 depended on bringing the goods within Chapter Note 4(a) to Chapter 59, which exhaustively limits the scope of the expression "textile fabrics and textile articles, of a kind commonly used in machinery or plant" to the specified categories. The goods did not answer the description of straining cloth used in oil presses or any other category in the Note. The special finishes described by the importer, including liquid repellent treatment, did not expand the scope of the heading and in fact made the goods unsuitable for the claimed analogous use.
Conclusion: Tariff Heading 59.16/17 was held inapplicable and the departmental classification under Tariff Heading 59.01/15 was upheld.