Polypropylene non-woven bags classified as plastic articles under Heading 3923, attracting GST at 18%.

PP non-woven bags manufactured from polypropylene sheets were classified as plastic articles under Heading 3923 rather than as sacks and bags of a kind used for packing goods under Heading 6305, because the goods were made from polypropylene sheets cut and sealed into bags, not from polypropylene strip or the like covered by Heading 6305. The classification aligned with the circular treating polypropylene woven and non-woven bags under HS code 3923, with the result that the goods attracted GST at 18% under sub-heading 3923 29 90.

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Issues: Whether PP non-woven bags manufactured from polypropylene sheets are classifiable under Heading 6305 as sacks and bags of a kind used for packing goods, or under Heading 3923 as plastic articles for conveyance or packing of goods, and the applicable GST rate.

Analysis: The product was found not to be made from polypropylene strip or the like contemplated by Heading 6305. Instead, it was manufactured from polypropylene sheets cut and sealed into bags. Polypropylene being a plastic, the goods were treated as plastic bags falling under Heading 3923. The circular clarifying that polypropylene woven and non-woven bags are classifiable under HS code 3923 and attract 18% GST supported this classification.

Conclusion: The product was held classifiable under sub-heading 3923 29 90 and liable to GST at 18%, not under Heading 6305 at the lower rate.

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