https://www.taxtmi.com/caselaws?id=349365 Classification of imported apparel depends on fabric construction, not merely product description or fibre content. Chapter 61 applies only to knitted or crocheted articles of apparel, while Chapter 62 covers corresponding articles that are not knitted or crocheted. As the disputed goods were found to be made of woven fabric and the importer accepted that construction, the claim for classification under Chapter 61 was untenable. The goods were therefore classifiable under Chapter 62046990, and the competing Chapter 61 claim was rejected. en-us Tue, 05 Sep 2017 00:00:00 +0530 Mon, 30 Apr 2018 11:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349365 Classification of imported apparel depends on fabric construction, not merely product description or fibre content. Chapter 61 applies only to knitted or crocheted articles of apparel, while Chapter 62 covers corresponding articles that are not knitted or crocheted. As the disputed goods were found to be made of woven fabric and the importer accepted that construction, the claim for classification under Chapter 61 was untenable. The goods were therefore classifiable under Chapter 62046990, and the competing Chapter 61 claim was rejected. Case-Laws Customs Tue, 05 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349365