Geotextile classification: knitted geotechnical textile placed under the specific tariff entry, subject to BIS certification.

Strata Tex HSR was treated as a knitted geotechnical textile used for soil reinforcement and civil engineering applications, bringing it within Heading 5911 read with Note 8 to Chapter 59 for textile products of a technical use. The Authority applied the specific tariff entry principle and held that Tariff Item 59119032, which covers geotextile conforming to IS 16391 and IS 16392, prevails over the more general Tariff Item 60059000. On the material before it, the product matched that description by nature, manufacture and end use, and was therefore classifiable under Tariff Item 59119032, subject to BIS certification.

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Issues: Whether the proposed product Strata Tex HSR is classifiable under Tariff Item 59119032 of the Customs Tariff Act, 1975 or under Tariff Item 60059000.

Analysis: The product was found to be a knitted geotechnical textile used for soil reinforcement and related civil engineering applications. Heading 5911, read with Note 8 to Chapter 59, covers textile products and articles for technical uses, including knitted or woven geotextiles not falling under any other heading of Section XI. The tariff item 59119032 specifically covers geotextile conforming to IS 16391 and IS 16392 and was treated as a specific entry. On the material before the Authority, the product answered that description by its nature, manufacture and end use. The Authority also noted that the specific entry must prevail over the more general heading under Chapter 60. The ruling was recorded subject to BIS certification as required by the relevant tariff amendment.

Conclusion: The product is classifiable under Tariff Item 59119032 of the Customs Tariff Act, 1975, and not under Tariff Item 60059000, subject to BIS certification.

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