Classification of knitted pile fabrics as processed goods determines tariff treatment under heading 6001.12 and related notifications. Knitted pile fabrics, incorporating carded staple fibre fed as silver into the knitted ground and subjected to back-coating, shearing and polishing, are processed fabrics and classifiable under heading No. 6001.12. Because the fabric is predominantly acrylic (about 64% by weight) and processed with power, the corresponding base fabric is to be taken under heading No. 55.08. Notification 260/87 applied specifically to sub-heading 6001.12 for a transitional period; from 19-1-1988 Notfn. 3/88 excludes processed fabrics of 6001.12 from Notfn. 109/86 and Notfn. 2/88 sets the applicable tariff subject to value thresholds.
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Classification of knitted pile fabrics as processed goods determines tariff treatment under heading 6001.12 and related notifications.
Knitted pile fabrics, incorporating carded staple fibre fed as silver into the knitted ground and subjected to back-coating, shearing and polishing, are processed fabrics and classifiable under heading No. 6001.12. Because the fabric is predominantly acrylic (about 64% by weight) and processed with power, the corresponding base fabric is to be taken under heading No. 55.08. Notification 260/87 applied specifically to sub-heading 6001.12 for a transitional period; from 19-1-1988 Notfn. 3/88 excludes processed fabrics of 6001.12 from Notfn. 109/86 and Notfn. 2/88 sets the applicable tariff subject to value thresholds.
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