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Issues: Whether tarpaulin and tents manufactured from HDPE/plastic fabric were classifiable under Heading 63.06 or under Heading 39.26 of the Central Excise Tariff.
Analysis: The product was manufactured from HDPE granules converted into tapes, woven into fabric, laminated with LDPE, and then cut and stitched into tarpaulin. The reasoning held that the process was materially similar to the manufacture considered in the earlier HDPE woven sacks classification dispute, and that the earlier decision could not be ignored merely because fabric formation was involved. It was further held that woven material is not automatically textile for tariff purposes, because Note 1(h) to Section XI excludes woven fabrics impregnated, coated, covered or laminated with plastics or articles thereof of Chapter 39. The HSN Explanatory Notes to Heading 63.06 were also relied on to show that the heading covers textile articles made from man-made fibre fabric or heavy canvas, not tarpaulin made of HDPE/plastic strip yarn. Heading 39.26 was treated as the appropriate residuary heading for plastic articles not otherwise specified.
Conclusion: Tarpaulin and tents made from HDPE/plastic fabric were held classifiable under Heading 39.26 and not under Heading 63.06.
Ratio Decidendi: Where a tarpaulin or similar article is made from plastic-based woven fabric laminated with plastic, it is classifiable as an article of plastics under Chapter 39 and not as a textile article under Heading 63.06.
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