Tarpaulin classification turns on fabric base: a wholly plastic HDPE product falls under plastic article classification.

A product marketed as tarpaulin was held classifiable as an article of plastic under sub-heading 3926.90 because it was made wholly of HDPE plastic and contained no fabric or canvas base. Chapter 63 applies only where the goods possess the essential character of tarpaulin, namely a textile or canvas foundation rendered waterproof. The HSN notes, together with Chapter Note 1 of Chapter 39 and the Section XI note, supported exclusion of a wholly plastic article from textile classification. The cited precedents were consistent with treating plastic-coated goods under Chapter 39 only where a fabric base exists.

---

---

Issues: Whether HDPE sheet/so-called tarpaulin manufactured wholly from plastic, without use of any fabric, was classifiable as tarpaulin under Chapter 63 or as an article of plastic under sub-heading 3926.90.

Analysis: Tarpaulins are specifically named in Chapter 63, but the product in question had to satisfy the essential character of tarpaulin before that heading could apply. The manufacturing process showed that the goods were entirely made of plastic and no fabric was used. The HSN Explanatory Notes described tarpaulins as generally made of coated or uncoated man-made fibre or canvas and rendered waterproof by treatment or coating. Chapter Note 1 of Chapter 39, read with the Section Note of Section XI, supported exclusion of such plastic articles from textile classification where the product was wholly plastic. The cited precedents also supported classification of HDPE fabrics coated with plastic under Chapter 39 only where a fabric base existed.

Conclusion: The product was not tarpaulin for tariff purposes and was correctly classified as an article of plastic under sub-heading 3926.90, against the assessee.

Ratio Decidendi: A product claimed as tarpaulin cannot be classified under Chapter 63 unless it possesses the essential character of tarpaulin, namely a fabric or canvas base rendered waterproof; an article wholly made of plastic falls to be classified as a plastic article under Chapter 39.

---