Tariff classification of PVC raincoats under heading 6201 prevails over Chapter 39 plastic goods classification.

PVC raincoats manufactured from heat-sealed PVC sheets were classified under heading 6201 as raincoats in Section XI, not under Chapter 39 as plastic goods. The tariff classification turned on the chapter notes, section notes and HSN explanatory notes, which exclude Section XI goods from Chapter 39 and give precedence to the specific entry for raincoats. Because the product was a raincoat and not a knitted or crocheted article, the specific heading 6201 applied, with sub-classification under CTI 6201 40 10. The advance ruling accepted the applicant's classification position accordingly.

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Issues: Whether PVC raincoats are classifiable under Chapter 39 as plastics goods or under heading 6201 of the Customs Tariff as raincoats falling in Section XI.

Analysis: The classification turned on the scope of the chapter notes and section notes of the Customs Tariff. Goods of Section XI are excluded from Chapter 39, and Section XI includes textile garments under headings 6201 to 6211. The product was described as a raincoat manufactured from PVC sheets, heat-sealed and not knitted or crocheted, and therefore not covered by Chapter 61. Heading 6201 specifically covers raincoats and similar articles, and the specific tariff entry had to prevail over the more general alternative classification under Chapter 39. The relevant interpretive rules and HSN notes also supported classification of the product as a raincoat under heading 6201.

Conclusion: PVC raincoats are classifiable under CTH 6201, more specifically under CTI 6201 40 10, and not under HSN 392690.

Final Conclusion: The advance ruling accepted the applicant's classification claim and settled the product within the raincoat heading of the Customs Tariff.

Ratio Decidendi: Where a product is a raincoat falling within a specific tariff heading in Section XI, the specific heading governs and Chapter 39 cannot apply if the goods are excluded by the section and chapter notes.

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