40Fusible interlining fabrics (item 32)

40 Fusible interlining fabrics (item 32)

By-law (1) This section may be cited as Customs By‑law No. 2300051. Prescribed goods (2) For the purposes of item 32, goods to which that item applies are goods for which all of the following apply: (a) the goods are classified under tariff heading 5407, 5408, 5512, 5513, 5514, 5515 or 5516; and (b) the goods are fusible interlining fabrics; and (c) no more than 50%, by weight, of the manmade ‑fibrecontent‑ of the fabrics is: (i) polypropylene; or (ii) polyethylene; or (iii) polypropylene and polyethylene. Conditions (3) Item 32 applies to those goods covered by subsection (2) subject to the condition that those goods are to be used as shoulder or chest padding in the manufacture of coats or formal evening wear shirts.