Cotton polyester fabrics can't be classified as denim unless they meet Chapter Note 52 criteria; 4% elastomeric disqualifies.

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....Classification of imported goods - Cotton Polyester Fabrics - Fabrics having the characteristics of Denim fabric cannot be equated with the Denim fabric itself, if it does not otherwise satisfy the requirements of Chapter Note 52 - In the present case, the sample fabric satisfy the requirements of Denim fabrics in the warp yarp yarn, but does not satisfy the requirement in the weft yarn as its composition contains 4% of elastomeric material. - AT....