Visible layer test determines tariff classification of waterproofed fabrics: visible coating leads to coated fabric heading; absence yields waterproofed heading. The operative classification test is whether the water proofing process produces a visible, continuous layer on the fabric surface: a visible layer warrants classification as a coated/impregnated fabric under the coated textile tariff heading, whereas absence of a visible layer (mere residues or uneven deposits) yields classification as waterproofed cloth under the textile heading for water proofed fabrics, subject to the base fabric requirement; the visible layer must be distinguished from residue and interpretative tie breaking favors the coated classification when a visible layer exists.
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.
Visible layer test determines tariff classification of waterproofed fabrics: visible coating leads to coated fabric heading; absence yields waterproofed heading.
The operative classification test is whether the water proofing process produces a visible, continuous layer on the fabric surface: a visible layer warrants classification as a coated/impregnated fabric under the coated textile tariff heading, whereas absence of a visible layer (mere residues or uneven deposits) yields classification as waterproofed cloth under the textile heading for water proofed fabrics, subject to the base fabric requirement; the visible layer must be distinguished from residue and interpretative tie breaking favors the coated classification when a visible layer exists.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
