https://www.taxtmi.com/caselaws?id=106916 Imported polyester warp knit pile fabrics were classified under heading 6001.92 because the test reports described them as knitted pile cut fabric and pile warp knitted fabric, and the material was accepted as a pile fabric. The explanatory notes to heading 6001 cover pile fabrics produced on circular knitting or special warp knitting machines, while heading 6002 excludes pile fabrics falling within heading 6001. Goods that answer the description of a specific tariff heading must be classified there rather than in a residuary heading, and the specific classification was upheld. en-us Fri, 22 Nov 2002 00:00:00 +0530 Fri, 16 Mar 2012 12:53:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106916 Imported polyester warp knit pile fabrics were classified under heading 6001.92 because the test reports described them as knitted pile cut fabric and pile warp knitted fabric, and the material was accepted as a pile fabric. The explanatory notes to heading 6001 cover pile fabrics produced on circular knitting or special warp knitting machines, while heading 6002 excludes pile fabrics falling within heading 6001. Goods that answer the description of a specific tariff heading must be classified there rather than in a residuary heading, and the specific classification was upheld. Case-Laws Customs Fri, 22 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106916