Predominant-fibre rule governs classification of shoddy woollen textiles, based on raw materials and administrative verification. Classification of woollen products from shoddy must be determined from raw materials and production processes because chemical testing cannot reliably separate shoddy percentage; apply the principles of Note 2(A) and Note 2(B)(ii) of Section XI, treating mixed-fibre textiles as composed of the single material that predominates by weight and selecting the heading by first determining the Chapter and then the applicable heading. Collectors may require subsidiary records and periodic inspections to ensure eligibility for concessional treatment.
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.
Predominant-fibre rule governs classification of shoddy woollen textiles, based on raw materials and administrative verification.
Classification of woollen products from shoddy must be determined from raw materials and production processes because chemical testing cannot reliably separate shoddy percentage; apply the principles of Note 2(A) and Note 2(B)(ii) of Section XI, treating mixed-fibre textiles as composed of the single material that predominates by weight and selecting the heading by first determining the Chapter and then the applicable heading. Collectors may require subsidiary records and periodic inspections to ensure eligibility for concessional treatment.
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