PVC foot mats classified as plastic articles, not textile floor coverings, attracting higher GST

Detachable PVC foot mats for motor vehicles were held to fall under Chapter 39 as plastics and articles thereof, because the samples were made entirely of PVC bonded by PVC coating and were not textile floor coverings. Heading 5705 did not apply, as the goods were neither cotton, handloom, nor other textile mats of the kind covered by that heading. Note 2(p) to Chapter 39 also did not exclude the product, since it was not classifiable under Chapter 57 or any other chapter of Section XI. The classification therefore attracted GST at 18%.

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Issues: Whether detachable PVC foot mats for motor vehicles are classifiable under Heading 5705 as carpets or other textile floor coverings, or under Chapter 39 as plastics and articles thereof, and consequently whether they attract GST at the lower or higher rate.

Analysis: Heading 5705 covers carpets and other textile floor coverings, including mats and mattings of the kind specifically described in the tariff, and the product in question was found not to be made of cotton, handloom material, or any textile article covered by that heading. The samples showed that the foot mats were made entirely of PVC material bonded by PVC coating. Chapter 39 covers plastics and articles thereof, and the exclusion in Note 2(p) to Chapter 39 for goods of Section XI did not apply because the product was not covered under Chapter 57 or any other chapter of Section XI. The material and manufacturing nature of the product therefore brought it within Chapter 39.

Conclusion: The detachable PVC foot mats are classifiable under Chapter 39, Sub-Heading 4904 10, and are taxable at 18%.

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