Textile classification turns on fibre predominance in weight; man-made fibres were aggregated and the fabric fell under the man-made entry.

For textile classification, cotton fabrics under Tariff Item 19 require cotton to predominate in weight, meaning more than half of the fabric and not merely the largest single constituent. For Tariff Item 22, cellulosic and non-cellulosic man-made fibres are treated together in assessing whether man-made fibre predominates. On the admitted composition, the man-made fibre content exceeded the cotton content, so the fabric fell under Tariff Item 22 as man-made fabrics and not under Tariff Item 19 as cotton fabrics.

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Issues: Whether the disputed fabric, containing cotton, polyester and cellulosic fibre, was classifiable under Tariff Item 19 as cotton fabrics or under Tariff Item 22 as man-made fabrics.

Analysis: The relevant test for Tariff Item 19 was whether cotton predominated in weight, meaning that cotton had to constitute more than half of the fabric and not merely be the single largest constituent. In determining whether a fabric was a man-made fabric under Tariff Item 22, cellulosic and non-cellulosic man-made fibres were to be considered together. On the admitted composition, the man-made fibre content exceeded the cotton content.

Conclusion: The fabric was correctly classifiable under Tariff Item 22 as man-made fabrics and not under Tariff Item 19 as cotton fabrics.

Final Conclusion: The appeal failed and the classification adopted in favour of the assessee was upheld.

Ratio Decidendi: For textile classification, the governing test is whether the relevant fibre predominates in weight as the bulk constituent, and man-made fibres are to be aggregated for determining whether the fabric falls under the man-made fabrics entry.

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