Narrow woven fabric classification turns on selvedges and width; cut perforated fabrics fell outside Chapter Heading 58.06.

Fabrics woven on normal looms and later perforated and cut were not classifiable as narrow woven fabrics under Chapter Heading 58.06 because that heading required a width not exceeding 30 cms and selvedges on both edges. No evidence showed that the goods had selvedges, woven or otherwise formed, on either side, so the essential condition for Heading 58.06 was not met. They were therefore correctly classifiable under Chapter Heading 52.05.

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Issues: Whether fabrics woven on normal looms, perforated after every 30 cms. and cut at the perforations, but not shown to have selvedges on either edge, were classifiable under Chapter Heading 58.06 as narrow woven fabrics or under Chapter Heading 52.05.

Analysis: Classification under Chapter Heading 58.06 required that the fabrics be of width not exceeding 30 cms. and that they have selvedges on both edges. The goods in question were woven on normal looms and then cut at perforations, but no evidence established the existence of selvedges, woven or otherwise created, on either side. In the absence of selvedges, the essential condition for classification under Heading 58.06 was not satisfied.

Conclusion: The fabrics were not classifiable under Chapter Sub-heading 5806.00 and were correctly classifiable under Chapter Heading 52.05.

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