Carpet classification by predominant textile material confirmed for jute floor coverings under the tariff heading for jute carpets.

Carpet classification under Chapter 57 turned on whether the goods were jute carpets or other carpets. The tariff scheme distinguished carpets of coconut fibres, jute and other materials, and for textile products containing more than one material the predominance test applied on the textile material predominating by weight, treating the product as a whole rather than separating its layers. Chapter Note 1 assisted in identifying goods within Chapter 57, but did not by itself control sub-heading classification. As the base fabric could not be ignored and the goods were sold as jute floor coverings, supported by an exemption notification treating carpets with 35% jute as jute carpets, the carpets were classifiable under Heading 5703.20.

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Issues: Whether the carpets manufactured by the assessee were classifiable under Heading 5703.20 as carpets of jute or under Heading 5703.90 as other carpets.

Analysis: The relevant tariff entries distinguished carpets of coconut fibres, jute, and other carpets. Chapter Note 1 to Chapter 57 was accepted as relevant to identifying goods falling within Chapter 57, but not as controlling sub-heading classification by itself. For products of Chapters 56 to 63 containing two or more textile materials, the section and sub-heading notes required application of the predominance test on the textile material which predominated by weight, taking the product as a whole and not dissecting its layers. The base fabric could not be excluded in the assessee's case. The record also showed that the goods were sold as floor coverings of jute, and the exemption notification treating carpets with 35% jute as jute carpets supported the view that jute content was the governing consideration.

Conclusion: The carpets were correctly classifiable under Heading 5703.20 as carpets of jute and not under Heading 5703.90.

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