Tariff classification of narrow woven fabrics turns on selvedges and width limit; claimed heading rejected, ordinary woven fabric classification applied.

Classification of goods under GST depends on the Customs Tariff Act, the applicable rate notifications and the interpretative notes. For heading 5806, narrow woven fabrics must meet Chapter Note 5, including a width not exceeding 30 cm and selvedges on both edges. Although the goods were woven from polyester yarn and were within the width limit, the record did not establish the presence of selvedges on both edges, so they did not satisfy the tariff description of narrow woven fabrics. The claimed classification under heading 58063990 was rejected, and the goods were classified under sub-heading 5407.10.19.

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Issues: Whether the goods manufactured as narrow woven fabrics are classifiable under tariff heading 58063990.

Analysis: Classification under GST follows the tariff structure in the Customs Tariff Act, 1975, read with the applicable rate notifications and the interpretative notes to the tariff. For heading 5806, narrow woven fabrics must satisfy the definition in Chapter Note 5, including a width not exceeding 30 cm and selvedges on both edges. The goods here were woven from polyester yarn and were within the width limit, but the record did not establish that they were provided with selvedges on both edges. Without that essential characteristic, they did not answer the tariff description of narrow woven fabrics under heading 5806. The goods were therefore required to be classified under the heading appropriate to ordinary woven fabrics, and on the facts found, under sub-heading 5407.10.19.

Conclusion: The classification claim under heading 58063990 was rejected and the goods were held classifiable under sub-heading 5407.10.19.

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