43Fabrics for use in the manufacture of cummerbunds or neck ties etc. (item 32)

43 Fabrics for use in the manufacture of cummerbunds or neck ties etc. (item 32)

By-law (1) This section may be cited as Customs By‑law No. 2300096. Prescribed goods (2) For the purposes 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 fabrics that are one or more of the following: (i) multi‑coloured woven; (ii) printed; (iii) of widths no more than 76 centimetres; and (c) the goods are less than 20%, by weight, of the fabric is wool. Conditions (3) Item 32 applies to those goods covered by subsection (2) subject to the condition that those goods are to be used (other than as an interlining) in the manufacture of any of the following: (a) cummerbunds; (b) neck ties; (c) sets consisting of a neck tie and a decorative pocket handkerchief made from the same fabric. Interpretative provisions (4) For the purposes of this section, the following fabrics are taken not to be printed if the fabrics are: (a) printed with dyes, pigments or colours that are not fast to light or laundering; (b) bearing designs of only a utility nature, not of an ornamental or decorative nature; (c) printed to such a small degree or at such infrequent intervals that, having regard to the remaining area of the fabric, the printing is nominal.