Textile classification for HDPE shading net fabric confirmed under Heading 6005 9000, not as a plastic article.

Shading net fabric manufactured from HDPE strips of width less than 5 mm was treated as a textile fabric under Heading 6005 9000, not as a plastic article under Heading 3926 9099. The classification was resolved by looking to the nature of the product, the relevant chapter notes, and prior judicial treatment of similar goods, which supported classification of knitted fabrics made from synthetic yarn or narrow strips within Chapter 60. The specific textile entry was held to prevail over the more general residuary plastics entry, and the product was therefore correctly classified as a knitted textile fabric.

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Issues: Whether shading net fabric manufactured from HDPE strips of width less than 5 mm was classifiable under Heading 6005 9000 as a knitted textile fabric or under Heading 3926 9099 as an article of plastics.

Analysis: The classification turned on the nature of the product, the relevant chapter notes, and the consistent judicial treatment of similar goods. The competing view was that goods made from plastic strips fell under Chapter 39, but the Tribunal relied on earlier decisions holding that knitted fabrics made from synthetic yarn or strips of width less than 5 mm are textile goods under Chapter 60. The reasoning also applied the principle that a specific entry prevails over a general residuary entry and noted that the product had been treated in prior decisions and technical materials as a textile-type fabric rather than a plastic article.

Conclusion: The shading net fabric was correctly classifiable under Heading 6005 9000 and not under Heading 3926 9099.

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