AAR classifies Main MIC Dust Protective Net under Tariff Item 59119090 as textile fabric not plastic articles

AAR ruled that Main MIC Dust Protective Net should be classified under Tariff Item 59119090. The Authority determined that despite being made of PET (polyester), the goods are textile materials under Section XI, not plastic articles under Chapter 39. Based on Chapter Notes and Explanatory Notes, the fabric qualifies as textile fabric for technical use under Chapter 59. The Commissionerate's suggestion to classify under CTH 3926 was rejected as incorrect, with AAR concluding the goods merit classification under Custom Tariff Sub-Heading 59119090.

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Issues Involved:
1. Classification of Main MIC Dust Protective Net under the Customs Tariff Act, 1975.

Summary of Judgment:

Issue 1: Classification of Main MIC Dust Protective Net

Applicant's Position:
The applicants, M/s. Vivo Mobile India Pvt. Ltd., sought an advance ruling on whether the Main MIC Dust Protective Net can be classified under Tariff Item 59119090. They argued that the Dust Protective Net is a textile material used for technical purposes, made of synthetic fibre (PET), and should be classified under Sub-heading 59119090. They provided detailed descriptions and technical specifications, emphasizing that the product is used for filtering and protecting mobile phone speakers from dust and is made of woven fabric, which falls under Chapter 54 and thus should be classified under Chapter 59.

Supporting Arguments:
- The applicants cited Note 1 to Chapter 59, which states that "textile fabrics" include woven fabrics of Chapter 50 to 55, including PET Mesh Fabric of Chapter 54.
- They referenced various rulings and judgments, including US Customs and Border Protection rulings and the case of Trijama Filterall Pvt. Ltd. vs Collector of Customs, to support their classification under Heading 5911.
- They argued that the classification under CTH 39269099 is not appropriate as the Dust Protective Net is a textile article for technical use, which is explicitly covered under Chapter 59.

Department's Position:
The concerned Commissionerate argued that the product should be classified under CTH 39269099, stating that the fabric is made of PET with more than 95% component and does not fall under the definition of textile material or human hair as required by Heading 5911.

Applicant's Response:
- The applicants rebutted the department's contention, emphasizing that PET is a synthetic fibre covered under Chapter 54.
- They argued that the Dust Protective Net is a woven textile fabric used for technical purposes and should be classified under CTH 5911.
- They distinguished their product from the US CROSS Ruling cited by the department, stating that their product is made of woven PET mesh fabric, not spunbonded polymer-based nonwoven web.

Authority's Analysis:
- The Authority considered the materials and submissions, noting that the Dust Protective Net is made of Mesh Fabric and a protective layer of PET, used for technical purposes.
- It was observed that PET is a type of polyester, a synthetic fibre covered under Chapter 54.
- The Authority concluded that the product is not covered under Chapter 39 but merits classification under Section XI, specifically Chapter 59, as it is a woven fabric used for technical purposes.

Ruling:
The Main MIC Dust Protective Net is correctly classified under Custom Tariff Sub-Heading 59119090 of the First Schedule of the Customs Tariff Act, 1975.

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