Excise Tariff classification of blended yarn turns on higher-duty predominance where fibres are equal in weight

Section Note 2(c) of Section XI of the Excise Tariff applies where yarn contains equal proportions of specified fibres, and it deems predominant the fibre or yarn whose classification would attract the higher or highest duty. The note is not limited to inter-Chapter disputes; it also governs competing headings within the same Chapter. On the stated composition of 48% polyester, 48% viscose and 4% flax or ramie, neither polyester nor viscose predominated by weight, so the higher-duty principle controlled classification. The yarn was therefore classifiable under sub-heading 5504.29 rather than 5506.29.

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Issues: Whether Section Note 2(c) of Section XI of the Excise Tariff applies to determine the classification of yarn consisting of equal proportions of different fibres, and whether the higher-duty-bearing fibre or yarn is to be treated as the predominant constituent for classification within the same Chapter.

Analysis: The yarn contained 48% polyester, 48% viscose and 4% flax or ramie, so neither polyester nor viscose predominated by weight as a single constituent. Section Note 2(c) of Section XI provides that where two or more specified fibres or yarns are equal in weight in any yarn, the fibre or yarn whose predominance would place the product under the heading attracting the higher or highest duty is to be deemed predominant, and the yarn is to be classified accordingly. The provision is not confined to disputes between different Chapters; its language extends to classification disputes within the same Chapter and to competing headings under that Chapter.

Conclusion: Section Note 2(c) was correctly applied, and the yarn was classifiable under sub-heading 5504.29 rather than 5506.29.

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