Classification of roller blind fabrics upheld under heading 6303 as made up textile articles for interior blinds.

Imported roller blind fabrics in roll form were held classifiable under heading 6303 as made up textile articles because they were designed and marketed for use as interior blinds, and only minor operations such as cutting, hemming or stapling were needed before use. The heading covers curtains and interior blinds, and the section and chapter notes, read with the HSN explanatory notes, do not exclude material supplied in length where it has the essential character of the finished article. The fact that the goods were imported in rolls did not change their classification. On that basis, the classification under heading 6303 was upheld and the Revenue's challenge failed.

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Issues: Whether the imported roller blind fabrics in roll form were correctly classifiable under heading 6303 as made up textile articles, or whether they were classifiable under heading 5407/5903 as fabrics attracting a different rate of duty.

Analysis: The imported goods were described as roller blind fabrics in roll form, sold and used only as components for roller blinds, and required only cutting to window size and limited hemming/stapling before use. Heading 6303 expressly covers curtains and interior blinds, and the relevant chapter note confines the heading to made up textile articles. The expression "made up" was examined in light of the section note and HSN explanatory notes, which recognise that material in length suitable for conversion by minor operations into finished articles remains within the heading. The goods retained the essential character of blinds, and the fact that they were imported in rolls did not exclude them from heading 6303. The general rules for interpretation also supported classification by reference to the heading, section and chapter notes, and the material on record showed that the goods were not ordinary general-purpose fabrics but products meant for roller blind use.

Conclusion: The goods were correctly classifiable under heading 6303, and the Revenue's challenge to the importer's classification failed.

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