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Issues: Whether the product described as leader liner cloth, used as an auxiliary fabric in the manufacture of tyres, was correctly classifiable under Tariff Heading 59.09 instead of Tariff Heading 54.08.
Analysis: The product was found to be an extended portion of tyre cord fabric used in dipping and calendering operations and to have no use apart from its industrial role in tyre manufacture. On that basis, the product was treated as more specifically covered by the heading relating to industrial fabrics than by the heading adopted by the lower authority.
Conclusion: The classification under Tariff Heading 59.09 was upheld and the classification under Tariff Heading 54.08 was rejected.
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