Classification of blended yarn in which acrylic predominates and manufactured by the process of garnetting of chindies and rags - Clarification - Regarding
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Classification of blended yarn: predominance by weight governs heading choice, allowing presence of non specified fibres. Classification of acrylic predominant blended yarns manufactured by garnetting depends on the predominance of a single textile material by weight and the wording of headings; Section Note 2(A) directs classification as if the article wholly consisted of the predominant material, and Note 2(B)(ii) requires choosing the heading within the chapter disregarding materials not classified in that chapter. Where sub headings do not expressly exclude other textile materials, acrylic blends containing fibres such as viscose or natural fibres remain classifiable under the acrylic/modacrylic sub headings, and the earlier Board circular is modified accordingly.
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Provisions expressly mentioned in the judgment/order text.
Classification of blended yarn: predominance by weight governs heading choice, allowing presence of non specified fibres.
Classification of acrylic predominant blended yarns manufactured by garnetting depends on the predominance of a single textile material by weight and the wording of headings; Section Note 2(A) directs classification as if the article wholly consisted of the predominant material, and Note 2(B)(ii) requires choosing the heading within the chapter disregarding materials not classified in that chapter. Where sub headings do not expressly exclude other textile materials, acrylic blends containing fibres such as viscose or natural fibres remain classifiable under the acrylic/modacrylic sub headings, and the earlier Board circular is modified accordingly.
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