Classification of stiffened cotton fabrics: filler stiffened textiles deemed buckram type and classified under stiffened textile heading. Heavily sized and bleached cotton fabrics stiffened by adding fillers that give them a distinct name, character and use are classifiable as buckram and similar stiffened textile fabrics rather than under the processed cotton fabric headings; the more specific tariff entry for stiffened fabrics governs where the resultant product differs in character and use from the base fabric.
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 stiffened cotton fabrics: filler stiffened textiles deemed buckram type and classified under stiffened textile heading.
Heavily sized and bleached cotton fabrics stiffened by adding fillers that give them a distinct name, character and use are classifiable as buckram and similar stiffened textile fabrics rather than under the processed cotton fabric headings; the more specific tariff entry for stiffened fabrics governs where the resultant product differs in character and use from the base fabric.
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