Customs By-Laws 2023
42Fabrics for cutting up for the manufacture of hemmed or hemstitched table linen (item 32)
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42 Fabrics for cutting up for the manufacture of hemmed or hemstitched table linen (item 32)
By-law (1) This section may be cited as Customs By‑law No. 2300053. Prescribed goods (2) For the purposes of item 32, goods that are fabrics classified under tariff heading 5407, 5408, 5512, 5513, 5514, 5515 or 5516 are goods to which that item applies. Conditions (3) Item 32 applies to those goods covered by subsection (2) subject to the condition that those goods are to be cut up for the manufacture of either or both of the following: (a) hemmed table linen; (b) hemstitched table linen.