BIR Ruling No. 152-82

April 27, 1982 BIR RULING NO. 152-82 204 091-79 152-82 Proven Customs Brokerage Corporation Room 404 Natividad Building Escolta, Manila Attention: Mr . Cesar C . Avila Pres . & Gen . Manager Gentlemen : In reply to your letter dated August 27, 1980, please be informed that under Section 196(g) of the Tax Code, textiles wholly or in chief value of silk, wool, nylon or other synthetic and/or chemical fabrics except those primarily intended for clothing, are subject to 25% tax. Inasmuch as the felt, a resilient unwoven fabric commonly of textile materials (wool, fur, cotton, nylon and other natural or synthetic fibers) compacted by pressure and/or heat, imported by your client, Worldwide Paper Mills, for its own use falls within the category of textile under the aforesaid section, the same is subject to the 25% compensating tax imposed by Section 204 in relation to Section 196, both of the Tax Code, as amended. cdti Very truly yours, RUBEN B. ANCHETA Acting Commissioner