Tariff classification of narrow woven textile rolls placed under heading 5807, not heading 5806, for man-made fibre goods.

Satin Rolls and Taffeta Rolls measuring 19 mm to 40 mm were classified under the textile tariff by applying Notification No. 01/2017-Central Tax (Rate), the relevant chapter notes and explanatory notes. The goods were found to be narrow woven textile fabrics of man-made fibre with selvedges, cut to size or shape, and not assembled by adhesive; they therefore did not fall under heading 5806. As they were also not embroidered articles, they were treated as labels or similar textile articles under heading 5807, specifically sub-heading 5807 10 20 for woven articles of man-made fibre.

---

---

Issues: Classification of Satin Rolls and Taffeta Rolls with sizes between 19 mm and 40 mm.

Analysis: The products were examined under the tariff scheme for textile goods by applying the interpretative rules in Notification No. 01/2017-Central Tax (Rate) dated 28.06.2017 and the relevant chapter notes and explanatory notes. The goods were found to be narrow woven textile fabrics made of man-made fibres, with selvedges and cut to size or shape. They were not assembled by adhesive, so they did not answer the description of heading 5806. They were also not embroidered articles, and they satisfied the conditions for coverage under heading 5807 as labels or similar textile articles in strips or cut to size. Within heading 5807, the goods fell under the sub-heading for woven articles of man-made fibre.

Conclusion: The products are classifiable under tariff heading 5807 10 20 and not under heading 5806.

Final Conclusion: The ruling settles the tariff classification in favour of the higher-rated textile heading applicable to the impugned goods.

Ratio Decidendi: Narrow woven textile goods of man-made fibre, when not assembled by adhesive and not embroidered, are classifiable under heading 5807 rather than heading 5806.

---