Blended yarn classification turns on dry mass testing for staple fibre content, supporting sub-heading 5506.21.

Blended yarn was treated as classifiable under sub-heading 5506.21 where the staple fibre content exceeded 40% by weight of total fibre content. The record showed that, on a dry mass basis, the polyester staple fibre in the samples was above that threshold, and the textile research opinion supported testing on a dry mass basis because moisture regain figures could vary with conditions. The relevant textile specification also indicated that component percentages should be calculated on a dry mass basis. The narrower moisture regain method was therefore not accepted, and the departmental classification under sub-heading 5506.29 was rejected.

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Issues: Whether blended yarn was classifiable under sub-heading 5506.21 or sub-heading 5506.29, and whether the percentage of polyester staple fibre had to be determined on dry mass basis or by moisture regain method.

Analysis: The applicable tariff entry treated blended yarn as falling under sub-heading 5506.21 where the proportion of staple fibre exceeded 40% by weight of the total fibre content. The material on record showed that the samples, when tested on dry mass basis, contained polyester staple fibre above 40% by weight. The recognised textile research association also opined that yarn testing should be done on dry mass basis, as regain figures could vary due to several factors affecting yarn. The relevant textile specification likewise indicated calculation of component percentages on dry mass basis. On these facts, the percentage of polyester staple fibre could not be confined only to moisture regain method, and the departmental view was not sustainable.

Conclusion: The blended yarn was correctly classifiable under sub-heading 5506.21 and the appeals were allowed in favour of the assessee.

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