Classification of polypropylene woven bags favours the plastic heading over the textile heading under the tariff notes.

Polypropylene Leno bags woven from polypropylene strips were held classifiable under Tariff Heading 3923 29 90, not under Tariff Heading 6305 33 00. The classification turned on the tariff schedule and the relevant Section and Chapter Notes, which treated the goods as plastic articles and excluded them from the textile heading. The prior declaration of the same goods under Heading 3923 29 90 and the grant of duty drawback on that basis were material factors, and the absence of a convincing explanation for changing the classification supported that treatment. The earlier view on woven sacks made from plastic strips was followed.

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Issues: Whether Polypropylene Leno Bags manufactured by weaving polypropylene strips are classifiable under Tariff Heading 3923 29 90 or under Tariff Heading 6305 33 00.

Analysis: The Tariff Schedule and the relevant Section and Chapter Notes were applied to determine the correct classification. The bags were found to be manufactured from polypropylene strips, which are plastic in nature, and the record showed that the respondent had earlier declared the goods under Tariff Heading 3923 29 90 and obtained duty drawback on that basis. The prior declaration and the absence of any convincing explanation for changing the classification were treated as material factors. The earlier judicial view on woven sacks made from plastic strips was followed, and the exclusionary effect of the relevant tariff notes supported classification under Chapter 39 rather than Chapter 63.

Conclusion: The goods are classifiable under Tariff Heading 3923 29 90 and not under Tariff Heading 6305 33 00.

Ratio Decidendi: Woven sacks or bags made from polypropylene strips, being goods of plastic, fall for classification under the plastic tariff heading when the tariff notes exclude them from the textile heading.

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