Textile classification turns on permanent stiffening, not mere stiffness, and bleached cotton fabrics stayed under Chapter Heading 52.06.

100% cotton fabrics woven on looms other than handlooms and merely bleached remained classifiable under Chapter Heading 52.06 because bleaching and some stiffness did not, by themselves, take them out of that entry. Chapter Heading 5901.10 required evidence of buckram or similar permanently stiffened textile fabrics, typically involving coating with gum or amylaceous substances, and the department failed to establish that condition. The fabrics were therefore correctly classified under Chapter Heading 52.06, not 5901.10.

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Issues: Whether 100% cotton fabrics subjected to bleaching and having some stiffness were classifiable under Chapter Heading 52.06 or under Chapter Heading 5901.10 as buckram or similar stiffened textile fabrics.

Analysis: The goods were cotton fabrics woven on looms other than handlooms and subjected to bleaching, which answered the description of Chapter Heading 52.06 unless some further feature took them out of that entry. There was no evidence that the fabrics were coated with gum or amylaceous substances, and the department did not establish that they were buckram. The relevant distinction for Chapter Heading 5901.10 was not mere stiffness or the possible use of the fabrics, but permanent stiffening of the kind associated with buckram or similar stiffened textile fabrics.

Conclusion: The fabrics were correctly classifiable under Chapter Heading 52.06 and not under Chapter Heading 5901.10.

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