Debate Over Carpet and Floor Covering Classification Under CETA: Sub-heading 5703.20 vs. 5703.90 for Tax Purposes.

Classification of goods - carpets/floor coverings - car mats, made up of felt - predominance test - whether classified under Chapter Sub-heading No.5703.20 of the CETA or under under Chapter Sub-heading No.5703.90? - the mere fact that the surface of the carpet is polypropylene fibre, it does not cease to be jute carpets. - AT .....

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