https://www.taxtmi.com/caselaws?id=444678 Classification dispute over imported cotton-polyester fabrics turned on textile composition and Chapter Note 52s definition of denim; the sample met warp requirements but failed weft requirements due to 4% elastomeric content and differing shade, so it did not qualify as denim, and was therefore classifiable by composition as cotton-polyester. Reclassification notices and procedural sampling were found proper, but on the merits the fabrics fall under the cotton-polyester tariff heading and the departments reclassification, differential duty demand, confiscation, redemption fine and penalty were not sustainable; appeal allowed and original classification upheld. en-us Thu, 19 Oct 2023 00:00:00 +0530 Fri, 30 Jan 2026 13:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444678 Classification dispute over imported cotton-polyester fabrics turned on textile composition and Chapter Note 52s definition of denim; the sample met warp requirements but failed weft requirements due to 4% elastomeric content and differing shade, so it did not qualify as denim, and was therefore classifiable by composition as cotton-polyester. Reclassification notices and procedural sampling were found proper, but on the merits the fabrics fall under the cotton-polyester tariff heading and the departments reclassification, differential duty demand, confiscation, redemption fine and penalty were not sustainable; appeal allowed and original classification upheld. Case-Laws Customs Thu, 19 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444678