Permanent stiffness test governed classification of stiffened fabric, so Heading 59.01 was rejected in this dispute.

Stiffened fabric was held not to fall under Heading 59.01 where the earlier ruling in the appellant's own case drew the line between permanent stiffness and temporary stiffness. The applicable principle was that only fabrics with permanent stiffness attracted Heading 59.01, while temporary stiffness did not. On that basis, the goods were treated as classifiable under Heading 52.06 and the appellant's classification claim was accepted.

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Issues: Whether the stiffened fabric manufactured by the appellant was classifiable under Heading 52.06 or Heading 59.01.

Analysis: The appeal turned on the classification of stiffened fabric. The earlier decision in the appellant's own case had held that only fabrics with permanent stiffness fall under Heading 59.01, while temporary stiffness does not attract that heading. The goods in the present matter were found to be covered by that earlier ruling.

Conclusion: The fabric was not classifiable under Heading 59.01 and the appellant's classification claim was accepted.

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