Classification of polyester woven fabrics: misclassification to obtain concessional duty triggers customs monitoring and duty re-assessment. Customs reported mis-declaration of polyester woven fabrics being classified under 5407.61 notwithstanding representative tests showing non-textured polyester filament content below the required threshold for that entry; this misclassification was used to claim concessional duty. Customs houses are instructed to monitor such imports, verify composition by sampling and testing, and ensure correct classification and duty charging to prevent evasion.