Quilted textile products in the piece, composed of one or more layers of textile materials assembled with padding by stitching or otherwise, other than embroidery of heading 58.10.

Section 11 of the Customs Tariff states that in interpreting the headings and subheadings, regard shall be had to the World Customs Organization's (WCO) Compendium of Classification Opinions and Explanatory Notes to the Harmonized Commodity Description and Coding System (HS). General Interpretative Rule 1 (GIR 1) directs that titles of Sections, Chapters and sub-Chapters are provided for ease...

Source: advance_ruling (8000003418)

Section 11 of the Customs Tariff states that in interpreting the headings and subheadings, regard shall be had to the World Customs Organization's (WCO) Explanatory Notes to the Harmonized Commodity Description and Coding System. General Interpretative Rule 1 (GIR 1) directs that titles of Sections, Chapters and sub-Chapters are provided for ease of reference only. For legal purposes,...

Source: advance_ruling (C-2019-007229)

In this respect, unfigured, unbleached, bleached or uniformly dyed textile fabrics, felt or nonwovens, when applied to one face only of these plates, sheets or strip, are regarded as serving merely for reinforcing purposes. Figured, printed or more elaborately worked textiles (e.g., by raising) and special products, such as pile fabrics, tulle and lace and textile products of heading 58.11,...

Source: citt_decision (AP-2010-046)

(d)        Plates, sheets and strip of cellular plastics combined with textile fabrics (as defined in Note 1 to Chapter 59) felt, or nonwovens, where the textile is present merely for reinforcing purposes. In this respect, unfigured, unbleached, bleached or uniformly dyed textile fabrics, felt or nonwovens, when applied to one face only of these plates, sheets or strip, are regarded as...

Source: citt_decision (AP-2017-001)

This heading covers textile fabrics which have been impregnated, coated, covered or laminated with plastics (e.g., poly(vinyl chloride)).Such products are classified here whatever their weight per m2and whatever the nature of the plastic component (compact or cellular),provided:. . .(2) That the products are not rigid, i.e., they can, without fracturing, be bent manually around a cylinder of a...

Source: citt_decision (AP-2009-045)

Products not meeting the requirements of subparagraph (2) or (3) above usually fall inChapter 39. However, textile fabric coated or covered on both sides with plastics where the coating or covering cannot be seen with the naked eye, or can be seen only by reason of a resulting change in colour, usually falls inChapters 50 to 55, 58or60. Except in the case of textile products of heading 58.11,...

Source: citt_decision (AP-2009-045)

31. With respect to Helly Hansen’s argument that not only “unfigured” but also “. . . uniformly dyed textile fabrics . . .” are to be considered “. . . present merely for reinforcing purposes . . .”, the CBSA submitted that to interpret each of the terms in theExplanatory Notesto Chapter 39 (i.e. “unfigured, unbleached, bleached or uniformly dyed textile fabrics”) in a disjunctive manner, as...

Source: citt_decision (AP-2006-054)