Predominant fibre test for blended fabrics allows tolerance margin in marginal cases, supporting cotton classification over polyester.

Mixed-fibre fabrics were required to be classified by the textile material predominating by weight under the tariff note. In marginal cases, the Board's 2.5% tolerance in the circular could be applied in favour of the manufacturer, including where processing or unevenness produced slight variations in composition results. Applying that tolerance altered the composition so that cotton became the predominant fibre, and the fabrics were therefore treated as cotton fabrics rather than polyester fabrics. The Tribunal's approach confirms that the tolerance principle is not confined to cotton or artificial silk alone but may be used where the composition test is close and the material predominance changes on a margin-based assessment.

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Issues: Whether mixed-fibre fabrics were classifiable according to the textile material predominating by weight, and whether the tolerance of 2.5% contemplated in the Board's circular could be applied in favour of the assessee for determining the predominant fibre.

Analysis: The tariff note required fabrics consisting of a mixture of two or more textile materials to be classified as if consisting wholly of the textile material which predominated by weight. The Board's circular contemplated a tolerance margin in marginal cases arising from unevenness in yarn and subsequent processing, and the reasoning was not confined only to cotton or artificial silk content. The same tolerance principle had been applied in prior Tribunal decisions and could also be justified where more than one test produced slightly different composition results. Applying the tolerance in favour of the manufacturer altered the composition so that cotton became the predominant fibre.

Conclusion: The fabrics were classifiable as cotton fabrics and not as polyester fabrics.

Final Conclusion: The assessee succeeded in its classification claim and the departmental classification order was set aside with consequential relief.

Ratio Decidendi: In marginal cases of blended textile fabrics, a recognised tolerance margin in the departmental circular may be applied in favour of the manufacturer for determining the fibre predominating by weight for tariff classification.

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