Tariff classification of polypropylene leno bags turns on strip dimensions, trade understanding and the correct exclusion note.

Tariff classification of polypropylene leno bags depends on their composition, the dimensional requirements of the polypropylene strips used in weaving, Section XI and Note 1(g), and the trade understanding of the product. Goods made from plastic granules are not textile products merely by reason of their material, and synthetic textile treatment requires satisfaction of the relevant strip-width requirements. The record did not justify disturbing the concurrent factual findings that those requirements were not met, and the market understood the goods as plastic sacks. Prior voluntary declaration and duty drawback did not create estoppel against correct classification, so Chapter Heading 6305 33 00 was rejected.

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Issues: Whether polypropylene leno bags manufactured by the appellant were classifiable under Chapter Heading 6305 33 00 or under Chapter Heading 3923 2900.

Analysis: The classification turned on the composition of the goods, the width and nature of the polypropylene strips used in weaving, the scope of Section XI and Note 1(g), and the trade understanding of the product. Goods made from plastic granules were not, by that fact alone, textile products. To be treated as synthetic textile, the strips used for weaving had to satisfy the relevant dimensional requirements. The record did not justify disturbing the concurrent factual findings that the strips did not meet those requirements. The market understanding of the goods as plastic sacks also supported the conclusion. Prior voluntary declaration and duty drawback did not create estoppel against correct tariff classification.

Conclusion: The goods were not classifiable under Chapter Heading 6305 33 00 and the appellant failed to establish that the impugned classification was incorrect.

Final Conclusion: The challenge to the classification failed and the writ appeal was liable to be rejected.

Ratio Decidendi: Tariff classification must be determined from the statutory heading, exclusion notes, physical characteristics and trade understanding of the goods, and voluntary past classification cannot prevent adoption of the correct tariff entry.

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