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of <h1>Clarification on 'Cotton Belting' Classification Under CET Heading 5908.00: Predominance by Weight Determines Classification.</h1> The circular addresses the classification of 'cotton belting' under heading 5908.00 of the Central Excise Tariff (CET). It clarifies whether this term refers only to beltings made entirely of cotton or includes those where cotton is the predominant material by weight. The Board examined the issue, referring to Section Note 14 of Section XI of the CET Schedule, which states that products with mixed textile materials should be classified based on the material that predominates by weight. Consequently, 'cotton belting' classification should rely on the predominance of a single textile material, as per the Section Notes.
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