Classification of cut-float pile fabrics: float cutting and brushing do not reclassify woven pile fabrics into processed pile fabrics. The Board rules that weft cut-float fabrics (e.g., corduroy) remain woven pile fabrics for classification even when floats are cut and brushed after weaving. Although float cutting and brushing may constitute manufacture producing a commercially distinct product, such processes do not convert the goods into processed pile fabrics for tariff reclassification; both cut and uncut woven pile fabrics are to be classified under the woven pile fabrics heading.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Classification of cut-float pile fabrics: float cutting and brushing do not reclassify woven pile fabrics into processed pile fabrics.
The Board rules that weft cut-float fabrics (e.g., corduroy) remain woven pile fabrics for classification even when floats are cut and brushed after weaving. Although float cutting and brushing may constitute manufacture producing a commercially distinct product, such processes do not convert the goods into processed pile fabrics for tariff reclassification; both cut and uncut woven pile fabrics are to be classified under the woven pile fabrics heading.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
