44Fabrics specially prepared or coated for use in the manufacture of emery cloth (item 32)

44 Fabrics specially prepared or coated for use in the manufacture of emery cloth (item 32)

By-law (1) This section may be cited as Customs By‑law No. 2300097. Prescribed goods (2) For the purposes of item 32, goods to which that item applies are goods for which both of the following apply: (a) the goods are classified under tariff heading 5903 or 5907; (b) the goods are fabrics specially prepared or coated for use in the manufacture of emery cloth. Definitions (3) In this section:

emery cloth means fabric coated with one or more of the following abrasive substances, in powdered or granular form:

(a) aluminium oxide;
(b) garnet;
(c) natural emery;
(d) silicon carbide.