Customs By-Laws 2023
51Fabrics for use as shoulder or chest padding in the manufacture of coats or formal evening wear shirts (item 32)
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51 Fabrics for use as shoulder or chest padding in the manufacture of coats or formal evening wear shirts (item 32)
By-law (1) This section may be cited as Customs By‑law No. 2300058. 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 5210, 5211, 5212, 5903, 6002, 6003, 6004, 6005 or 6006; (b) the goods are fusible interlining fabrics. Conditions (3) Item 32 applies to those goods covered by subsection (2) subject to the condition that the goods must be used as shoulder padding or chest padding in the manufacture of either or both of the following: (a) coats; (b) formal evening wear shirts.