Fibre composition controls tariff classification when tested wool content stays above the threshold after tolerance is applied correctly.

Tariff classification of mixed fabrics depends on the actual fibre composition found in laboratory tests. Where samples from the disputed lot showed wool content above 30%, the fabrics were to be treated as wool fabrics, and the tolerance limit of 2.5% had to be applied to the tested wool percentage rather than deducted as a flat amount from the recorded figure. On that approach, the wool content remained above the threshold, so the test results were accepted for the sampled goods and the declared composition was held incorrect. The classification as man-made fabrics was rejected, and the departmental classification was sustained.

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Issues: Whether the mixed fabrics containing polyester and wool were classifiable as wool fabrics on the basis of the test results showing wool content above 30%, and whether the tolerance limit of 2.5% reduced the wool content below 30% so as to classify the goods as man-made fabrics.

Analysis: The classification turned on the actual wool content found in the samples drawn from the disputed lot. Two tests showed wool content above 30%. The tolerance limit of 2.5% was to be applied as 2.5% of the tested wool content and not as an absolute deduction from 31.7%. On that basis, the wool content still remained above 30%, and the test results were confined to the goods from which the samples were drawn. The Court found no reason to disregard the laboratory reports or to interfere with the finding that the declared composition was incorrect.

Conclusion: The mixed fabrics were correctly treated as wool fabrics and the assessee's claim for classification as man-made fabrics failed.

Final Conclusion: The appeal was rejected and the departmental classification was sustained.

Ratio Decidendi: Where the tariff classification depends on fibre composition, the tested composition governs, and a tolerance margin must be applied in the prescribed manner to the tested percentage rather than as a flat deduction.

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