Fusible Interlining Fabric Falls Under Chapter 52: AAR
The applicant, M/s Girish Pravinchandra Rathod, manufactures textile articles, including Fusible Interlining Fabrics of cotton. This product is used by tailors to stitch and prepare the finished article of clothing. It is manufactured by coating one side of cotton fabric material with the pulverised plastic powder using by dot matrix printing process. This creates a partial layer of such plastic on the fabric. However, it only partially covers the fabric in a dot matrix pattern and does not make the material completely impermeable, unlike a fabric in which the plastic layer is whole and uninterrupted.
The applicant filed an application before the Gujarat Authority for Advance Ruling (AAR), to get the answer to the following question:
“Ques: Whether the product Fusible Interlining Fabrics of Cotton is correctly classifiable under Chapter 52 or Chapter 59?”
As per the Gujarat AAR, the Fusible Interlining Fabric is made up of 85% or more cotton and cotton is classified under Chapter 52 of the Tariff. Therefore, the Fusible Interlining Fabric falls under Chapter 52.
Case Citation: M/s Girish Pravinchandra Rathod (Gujarat AAR); ADVANCE RULING NO. GUJ/GAAR/R/2025/45; 03/11/2025
