53Certain fabrics for use other than in the making up of bed linen (item 32)

53 Certain fabrics for use other than in the making up of bed linen (item 32)

By-law (1) This section may be cited as Customs By‑law No. 2300059. 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 fabrics classified under tariff heading 5208 or 5210 or tariff subheading 5212.1; (b) less than 20%, by weight, of the fabric is man-made fibre; (c) 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 not to be used in the manufacture of bed linen. Definitions (4) In this section:

bed linen includes the following:

(a) bed sheeting;
(b) pillow cases;
(c) bolster cases;
(d) continental quilt covers;
(e) bed ruffles.

pillow case does not include a permanent sheath of a kind used solely or principally as a pillow only after being filled with feathers, kapok, plastic foam or similar stuffing materials.