Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
Use comma for multiple locations.
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
Press 'Enter' after typing page number.
Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Press 'Enter' after typing page number.
Press 'Enter' after typing page number.
Don't have an account? Register Here
Press 'Enter' after typing page number.
Issues: Whether leather waist belts manufactured by the appellant were classifiable under Chapter 62 as clothing accessories or under Heading 4201.90 as articles of leather.
Analysis: Chapter Note 1 to Chapter 62 restricts the chapter to made up articles of textile fabrics. The belts in dispute were admittedly made wholly of leather and not of textile material. Since the statutory note confines Chapter 62 to textile-based articles, leather belts do not fall within that chapter. The appropriate classification therefore lies outside Chapter 62 and within Chapter 42.
Conclusion: Leather waist belts are not classifiable under Chapter 62 and are classifiable under Chapter 42. The classification adopted by the department was upheld.