HDPE woven fabric classification placed under residual Heading 3926 after Chapter 39 analysis and exclusion from textile headings.

HDPE woven fabric made from strips or tapes and presented in roll form was analysed for tariff classification under the Customs Tariff Act, 1975. Section XI, Note 1(h), was applied to exclude woven fabrics coated, covered, impregnated or laminated with plastics, or other Chapter 39 articles, from the textile section. Heading 3923 was found inapplicable because the goods were not sacks, bags, closures or packing articles in their presented form, and Heading 3925 was also rejected. Heading 3926 was treated as the appropriate residual heading, with reference to protective goods in the explanatory notes. HDPE woven fabrics, whether uncoated, one-side coated or double-side coated, were accordingly classified under sub-heading 3926 90 99.

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Issues: Whether HDPE woven fabric, whether uncoated, one-side coated, or double-side coated, was classifiable under Heading 3926 of the Customs Tariff Act, 1975.

Analysis: The article was found to be woven fabric made from HDPE strips or tapes and presented in roll form. The scope of Section XI of the Customs Tariff Act, 1975 was examined, and Note 1(h) thereto was applied to exclude woven fabrics coated, covered, impregnated or laminated with plastics, or articles thereof of Chapter 39, from the textile section. The headings under Chapter 39 were then considered. Heading 3923 was held inapplicable because the goods were not sacks, bags, closures, or articles for conveyance or packing in the form presented. Heading 3925 was also held inapplicable. Heading 3926 was treated as the appropriate residual heading, and the goods were compared with dust-sheets and similar protective goods specifically mentioned in the explanatory notes.

Conclusion: HDPE woven fabrics, whether uncoated, one-side coated, or double-side coated, were held classifiable under Heading 3926, specifically sub-heading 3926 90 99 of the Customs Tariff Act, 1975.

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