Technical textile fabrics in running length can still qualify under Heading 59.11, not Heading 56.03.

Textile products used for technical purposes may fall within Heading 59.11 of the Customs Tariff Act even when supplied in running length. Applying Note 7(b) of Chapter 59 with the H.S.N. explanatory material, the Tribunal treated the functional character and technical use of the imported filter aids and non-woven filter panels as decisive, and rejected the narrow view that only cut pieces or made-up articles can qualify. The goods were therefore classified under Heading 59.11 rather than Heading 56.03, and the importer's classification claim succeeded.

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Issues: Whether the imported filter aids and non-woven filter panels, used for technical purposes and supplied in running length, were classifiable under Heading 59.11 of the Customs Tariff Act, 1985 instead of Heading 56.03.

Analysis: Note 7(b) of Chapter 59 was applied to the disputed goods by reading it with the corresponding H.S.N. explanatory material. The heading covers textile articles of a kind used for technical purposes, and the explanatory notes indicate that the expression is not confined to cut pieces or made-up articles; it also extends to textile fabrics used for technical purposes, including endless fabrics. The Tribunal also followed its earlier view on identical tariff language and held that the functional character of the product and its technical use were material to classification. The reasoning rejected the narrow view that running-length goods must necessarily fall outside Chapter 59.

Conclusion: The imported goods were held classifiable under Heading 59.11 and not under Heading 56.03, and the assessee's classification claim succeeded.

Final Conclusion: The appeal was allowed, with the tariff classification determined in favour of the importer on the basis that technical textile fabrics in running length can fall within the technical-use heading.

Ratio Decidendi: Textile products of a kind used for technical purposes are not excluded from Heading 59.11 merely because they are in running length, if the tariff note and explanatory guidance show that the heading covers such technical textile fabrics.

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