https://www.taxtmi.com/caselaws?id=80988 Classification of imported dust catcher bag tubing turned on whether the non-woven filter media could fall within Tariff Heading 59.16/17 as textile fabrics of a kind commonly used in machinery or plant, or instead under Tariff Heading 59.01/15 as felt. The analysis applied Chapter Note 4(a) to Chapter 59, which confines Heading 59.16/17 to the specified categories and does not extend to goods merely intended for later use in machinery after cutting and stitching. As the goods were not straining cloth or any other listed category, and the alleged special finishes did not enlarge the heading's scope, Heading 59.16/17 was inapplicable and classification under Heading 59.01/15 was upheld. en-us Thu, 03 Jan 1991 00:00:00 +0530 Tue, 21 Jun 2011 17:01:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80988 Classification of imported dust catcher bag tubing turned on whether the non-woven filter media could fall within Tariff Heading 59.16/17 as textile fabrics of a kind commonly used in machinery or plant, or instead under Tariff Heading 59.01/15 as felt. The analysis applied Chapter Note 4(a) to Chapter 59, which confines Heading 59.16/17 to the specified categories and does not extend to goods merely intended for later use in machinery after cutting and stitching. As the goods were not straining cloth or any other listed category, and the alleged special finishes did not enlarge the heading's scope, Heading 59.16/17 was inapplicable and classification under Heading 59.01/15 was upheld. Case-Laws Customs Thu, 03 Jan 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80988