Tariff classification of braided Kalava yarn depends on raw material composition under Chapter 5607

Braided yarn sold as Kalava Raksha Sutra was examined for tariff classification, with the Authority finding that its character as tightly plaited textile yarn brought it within twine, cordage, ropes and cables under Chapter 5607. Applying the tariff interpretation rules, Section XI notes and the explanatory notes to Heading 5607, the classification turned on the raw material composition of the braided yarn rather than its intended puja use. The goods were therefore classified under Heading 5607, with the relevant subheadings varying according to whether the yarn was polypropylene, other synthetic yarn, or cotton yarn.

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Issues: Whether the braided yarn / Kalava Raksha Sutra manufactured and supplied by the applicant is classifiable under the claimed entry for puja samagri, or under Chapter 5607 of the Customs Tariff based on the raw material used.

Analysis: The goods were found to be braided threads / skeins manufactured from different yarns such as cotton, polyester, viscose rayon and polypropylene, sold by weight in loose rolls and required to be further cut by buyers for use as Kalava. Applying the tariff interpretation rules under Notification No. 1/2017-Central Tax (Rate), the Section XI notes and the explanatory notes to Chapter 5607, the Authority held that tightly plaited or braided textile yarn of this nature falls within twine, cordage, ropes and cables. Classification was therefore to be determined by the raw material composition of the braided yarn.

Conclusion: The goods are classifiable under Heading 5607, namely 56074900 for polypropylene yarn, 56075090 for other synthetic yarn, and 56079090 for cotton yarn.

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