https://www.taxtmi.com/caselaws?id=111661 Imported polyester knitted pile fabrics produced on circular knitting machines and sheared after manufacture were treated as looped pile fabrics under Heading 6001.22, not cut pile fabrics under Heading 6001.92. The technical distinction applied was that cut pile fabrics are made by cutting pile yarns during the weaving process, whereas knitted fabrics in tubular form may only be sheared after production and can remain looped pile fabrics. Because the goods were produced by shearing loops after manufacture, they were not classified as cut pile fabrics. en-us Fri, 26 Mar 2004 00:00:00 +0530 Tue, 24 Apr 2012 16:08:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111661 Imported polyester knitted pile fabrics produced on circular knitting machines and sheared after manufacture were treated as looped pile fabrics under Heading 6001.22, not cut pile fabrics under Heading 6001.92. The technical distinction applied was that cut pile fabrics are made by cutting pile yarns during the weaving process, whereas knitted fabrics in tubular form may only be sheared after production and can remain looped pile fabrics. Because the goods were produced by shearing loops after manufacture, they were not classified as cut pile fabrics. Case-Laws Customs Fri, 26 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111661