Classification of friction cloth by weight and textile-vs-rubber composition determines tariff heading and exemption eligibility. Classification hinges on weight per square metre and textile-versus-rubber composition. Rubberised textile fabrics meeting the Chapter 59 note-either below the weight threshold or, if heavier, containing more than half textile by weight-fall under Heading 59.05. Cloth whose sheet component exceeds the weight threshold and in which textile is less than half by weight is classifiable as sheets of compounded unvulcanised rubber under Heading 40.05. An exemption applies to specified rubber predominant fabrics within Heading 59.05 only if they satisfy both the Chapter 59 note and the notification's descriptive conditions.
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.
Classification of friction cloth by weight and textile-vs-rubber composition determines tariff heading and exemption eligibility.
Classification hinges on weight per square metre and textile-versus-rubber composition. Rubberised textile fabrics meeting the Chapter 59 note-either below the weight threshold or, if heavier, containing more than half textile by weight-fall under Heading 59.05. Cloth whose sheet component exceeds the weight threshold and in which textile is less than half by weight is classifiable as sheets of compounded unvulcanised rubber under Heading 40.05. An exemption applies to specified rubber predominant fabrics within Heading 59.05 only if they satisfy both the Chapter 59 note and the notification's descriptive conditions.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
