Classification of polypropylene twine turned on material composition; plastic granules product fell under Chapter 39, not textile twine.

Polypropylene twines manufactured from polypropylene granules were held classifiable under Heading 39.26 as plastic articles, not under Heading 56.07 as twine. Heading 56.07 applies to twine, cordage, ropes and cables of textile character in Section XI, and the absence of any material showing textile yarn or textile material was decisive. The principle of the most specific description did not aid classification under Heading 56.07 because that heading is confined to textile twines. Classification therefore depended on the material composition of the product, and a polypropylene article could not be treated as twine under Section XI.

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Issues: Whether polypropylene twines manufactured from polypropylene granules were classifiable under Heading 56.07 as twine or under Heading 39.26 as plastic articles.

Analysis: Heading 56.07 applies to twine, cordage, ropes and cables falling in Section XI of the tariff, which deals with textiles and textile articles. The product in question was manufactured from polypropylene granules, which are plastic raw material, and there was no material to show that it contained textile yarn or was made of textile material. The classification principle of choosing the most specific description did not assist the Revenue because Heading 56.07 covers only twines of textile character, whereas a product made from polypropylene granules remains a plastic product under Chapter 39.

Conclusion: The product was correctly classifiable under Heading 39.26 and not under Heading 56.07; the Revenue's appeal failed.

Final Conclusion: Classification depended on the nature of the material and the product could not be treated as twine under Section XI unless it was made of textile material.

Ratio Decidendi: Twine falls under Heading 56.07 only when it is made of textile material; a product made of polypropylene granules, without evidence of textile yarn, is classifiable as a plastic article under Chapter 39.

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