https://www.taxtmi.com/caselaws?id=369010 Imported bonded fabric made of woven and knitted layers was held not classifiable under Chapter 59 because it was neither coated nor impregnated on textile testing and committee opinion. For composite goods, Rule 3(b) applies only where one component gives the essential character; here neither layer dominated because their proportions were nearly equal. Rule 3(c) therefore required classification under the heading occurring last in numerical order among the competing headings, and the goods were correctly classified under CTH 6006 32 00. en-us Fri, 28 Sep 2018 00:00:00 +0530 Sat, 06 Apr 2019 15:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369010 Imported bonded fabric made of woven and knitted layers was held not classifiable under Chapter 59 because it was neither coated nor impregnated on textile testing and committee opinion. For composite goods, Rule 3(b) applies only where one component gives the essential character; here neither layer dominated because their proportions were nearly equal. Rule 3(c) therefore required classification under the heading occurring last in numerical order among the competing headings, and the goods were correctly classified under CTH 6006 32 00. Case-Laws Customs Fri, 28 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369010