Customs By-Laws 2023
54Certain fabrics with a raised nap (item 32)
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54 Certain fabrics with a raised nap (item 32)
By-law (1) This section may be cited as Customs By-law No. 2300060. 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 5212.2; (b) less than 20%, by weight, of the fabric is man-made fibre; and (c) less than 20%, by weight, of the fabric is wool; and (d) the fabric has a raised nap on one or both sides; and (e) when tested on an Instron Tensile Testing Machine or similar device, the fabric: (i) when measured at a compression of 5 grams per square centimetre, has a thickness of at least 0.6 millimetres; and (ii) when measured at a compression of 50 grams per square centimetre, has a thickness of at least 0.15 millimetres less than the thickness when measured as referred to in subparagraph (i).