Tariff classification of nonwoven fabric and made-up articles depends on the final product, not on where the fabric is made.

PP spun bonded nonwoven fabric made from polypropylene granules is classifiable under Heading 5603 as a nonwoven of man-made filaments. Finished articles made from that fabric are classified by their own character and use: nonwoven fabric bags under Heading 6305 as packing sacks or bags, disposable surgical masks and shoe covers under Heading 6307 as other made-up articles, disposable surgical gowns under Heading 6210, and surgical caps under Tariff Item 6505 90. The ruling also states that classification does not change merely because the nonwoven fabric is manufactured in the same unit; the relevant tariff entry depends on the final product, not the location of intermediate manufacture.

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Issues: (i) Classification of PP spun bonded nonwoven fabric made from polypropylene granules; (ii) classification of products made from nonwoven fabric, namely nonwoven fabric bag, 3 ply mask, surgical cap, surgical gown and surgical shoe cover; (iii) whether the classification changes if the nonwoven fabric is manufactured in the same unit.

Issue (i): Classification of PP spun bonded nonwoven fabric made from polypropylene granules.

Analysis: PP granules are processed into PP spun bonded nonwoven fabric. The product is covered by Heading 5603, which applies to nonwovens, whether or not impregnated, coated, covered or laminated, of man-made filaments. The ruling treats the final product of the first manufacturing process as nonwoven fabric falling squarely within that heading.

Conclusion: The PP spun bonded nonwoven fabric is classifiable under Heading 5603.

Issue (ii): Classification of products made from nonwoven fabric, namely nonwoven fabric bag, 3 ply mask, surgical cap, surgical gown and surgical shoe cover.

Analysis: Nonwoven fabric bags are cut to size and stitched into a shaped article and therefore qualify as made-up textile articles. They fall under Heading 6305 as sacks and bags of a kind used for packing goods. Disposable surgical gowns made of nonwoven fabric of Heading 5603 fall under Heading 6210. Disposable surgical caps are covered by Tariff Item 6505 90. Disposable surgical masks and surgical shoe covers fall under Heading 6307 as other made up articles. The classification is determined by the character of the final product and the relevant heading, not by whether the raw material is manufactured in the same unit.

Conclusion: Nonwoven fabric bag is classifiable under 6305, 3 ply mask under 6307, surgical cap under 6505, surgical gown under 6210, and surgical shoe cover under 6307.

Issue (iii): Whether the classification changes if the nonwoven fabric is manufactured in the same unit.

Analysis: The place where the raw material is manufactured does not affect the classification of the finished goods. Classification depends on the final product formed and its relevant tariff entry.

Conclusion: No change in classification results from manufacturing the nonwoven fabric in the same unit.

Final Conclusion: The ruling settles the tariff entries for both the intermediate nonwoven fabric and the finished articles made from it, and confirms that intra-unit manufacture does not alter the classification of the end products.

Ratio Decidendi: Classification under the tariff is governed by the nature of the final product and the relevant heading, with chapter notes and section notes determining whether a textile article is made up or otherwise covered by a specific heading.

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