Classification of paper machine felts in open-ended form falls under Heading 59.16/17, not Heading 59.01/15.

Paper maker felt and dryer screen felt imported in open-ended, non-endless form remained classifiable under Heading 59.16/17 because Chapter Note 4(a)(iv) to Chapter 59 extends that heading to textile fabrics commonly used in paper-making machinery, including flat woven fabrics. The record and technical literature showed the goods were tailor-made paper machine felts intended for such machinery and capable of being joined on the machine after mounting. Their non-endless form did not exclude them from Heading 59.16/17, so classification under Heading 59.01/15 was rejected.

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Issues: (i) Whether paper maker felt or dryer screen felt imported in open-ended, non-endless form was classifiable under Heading 59.16/17 of the Customs Tariff Act, 1975 as textile fabrics and textile articles of a kind commonly used in machinery or plant, or under Heading 59.01/15.

Analysis: The competing tariff entries were read with Chapter Note 4(a)(iv) of Chapter 59. That note extends Heading 59.16/17 to woven textile fabrics, whether or not felted, impregnated or coated, of a kind commonly used in paper making or other machinery, including tubular or endless fabrics and also flat woven fabrics with multiple warp and/or weft. The imported goods were not disputed to be used in paper making machinery and were shown by the material on record and technical literature to be tailor-made paper machine felts capable of being supplied in flat/open-ended form and joined on the machine after mounting. The mere fact that the goods were not imported in endless form did not exclude them from Heading 59.16/17.

Conclusion: The goods were correctly classifiable under Heading 59.16/17 of the Customs Tariff Act, 1975 and not under Heading 59.01/15.

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