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of <h1>Friction Cloth Classification: Chapter 59, Note 3; Sub-heading 5905.10 for Rubberized Fabrics Under 1500g/sqm. Check Exemption Criteria.</h1> The classification of Friction Cloth under the Central Excise Tariff has been reviewed by the Board with input from the Chief Chemist. According to Chapter Note 3 of Chapter 59, Friction Cloth is classified under sub-heading 5905.10 if it is rubberized textile fabric weighing less than 1500 grams per square meter or, if heavier, contains more than 50% textile material by weight. Otherwise, it falls under Chapter 40.05 for materials with more rubber content. Notification No. 5/87-C.E. exempts certain rubberized fabrics under Heading 59.05 from duty, provided they meet specific criteria. Classification decisions should align with these guidelines.
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