Composite goods classification turns on essential character; prefabricated drain material was placed under the plastic heading, not technical textiles.

Imported prefabricated vertical drain material was examined for tariff classification. The goods were held not to fall under Heading 5911 because that heading applies only to textile products for technical use, and the item's textile layer performed only a secondary filtering role while the dominant function was drainage. Applying the General Rules for the Interpretation to the composite goods, classification was based on the component giving the goods their essential character. The plastic component predominated by weight and function, and Heading 3917 was found inapplicable because the goods were not tubes, pipes or hoses. The material was accordingly classified under Heading 3926 90 80.

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Issues: (i) Whether the imported prefabricated vertical drain material was classifiable under Heading 5911 as a textile product for technical use; (ii) if not, whether classification had to be determined under the General Rules for the Interpretation on the basis of the essential character of the composite goods and, on that basis, whether the goods fell under Heading 3926 90 80.

Issue (i): Whether the imported prefabricated vertical drain material was classifiable under Heading 5911 as a textile product for technical use.

Analysis: Heading 5911 applies only to textile products or articles of a kind used for technical purposes and, under Note 7 to Chapter 59, the goods must answer the specific forms contemplated by that heading. The imported item was supplied in roll form, consisted of both plastic and textile components, and its dominant function was drainage. The textile layer performed only the secondary filtering function. The material therefore did not answer the description of textile products for technical use.

Conclusion: The goods were not classifiable under Heading 5911.

Issue (ii): If not, whether classification had to be determined under the General Rules for the Interpretation on the basis of the essential character of the composite goods and, on that basis, whether the goods fell under Heading 3926 90 80.

Analysis: For composite goods, Rule 2(b) read with Rule 3 requires classification according to the material giving the goods their essential character where no heading provides a more specific description. The plastic component predominated by weight and also gave the goods their main drainage function. Heading 3917 was held inapplicable because the goods were not tubes, pipes or hoses. The residuary heading in Chapter 39 was therefore the appropriate classification.

Conclusion: The goods were correctly classified under Heading 3926 90 80.

Final Conclusion: The classification adopted by the revenue authorities was sustained, and the appeal failed.

Ratio Decidendi: Composite goods are classified according to the material or component that imparts their essential character, and a goods description confined to a technical textile heading cannot be applied where the principal function and predominating constituent are plastic.

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