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of <h1>Float Cut Corduroy Fabrics Classified as Woven Pile Under CETA 1985, Not Altered by Manufacturing Process.</h1> The circular addresses the classification of float cut grey woven pile fabrics, specifically corduroy, under the Central Excise Tariff Act (CETA) 1985. It clarifies that both cut and uncut pile fabrics are classified as woven pile fabrics under sub-heading 5801.21, as they are not considered processed. The process of float cutting and brushing, while creating a commercially distinct product, does not alter this classification. The circular emphasizes that float-cutting constitutes manufacturing but does not shift the classification to sub-heading 5801.22, as it does not fall under 'any other process' as defined in Chapter Note 8 of Chapter 58.
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