Classification of coated cotton fabrics under Heading 5903 followed the Board's circular and supporting Supreme Court authority.

Coated cotton fabrics were treated as classifiable under Heading 5903 rather than Heading 3921.19, because the Government and Board had issued a circular directing classification under Heading 5903 and the later administrative position was supported by the Supreme Court decision referred to in the order. The earlier classification adopted by the authorities under Heading 3921.19 was therefore not followed.

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Issues: Whether coated cotton fabrics were correctly classifiable under Heading 3921.19 or under Heading 5903.

Analysis: The classification issue had been considered by the Government and the Board had issued a circular directing classification under Heading 5903. The authorities below had classified the goods under Heading 3921.19, but that approach was not in light of the later administrative determination and the supporting Supreme Court decision referred to in the order.

Conclusion: The goods were held to be classifiable under Heading 5903 and not under Heading 3921.19.

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