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of <h1>New Clause in Chapter 59: Fusible Interlining Cloth Now Classified Under Heading 59.03 as Coated Fabrics.</h1> The circular addresses the classification of fusible interlining cloth, specifically whether it should be classified under heading 59.03 of the Central Excise Tariff (C.E.T.) as coated fabrics or under Chapters 52 to 55 based on the textile material used. Following discussions and a conference, a new clause was added to Chapter 59, effective from March 1, 1989, to include textile fabrics partially coated with plastic by dot printing under heading 59.03. Before this amendment, such fabrics were classified under Chapters 52 to 55, depending on whether they were made from cotton or man-made materials. Pending matters should be resolved accordingly.
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