Industrial self-adhesive textile tape classified under Heading 5909.00, not as rubberised or coated textile fabric.

A cloth-based self-adhesive tape made from plain textile fabric coated with rubber compound and resin, cut and wound for industrial packing use, was classifiable under Heading 5909.00 as an industrial textile product. Headings 5905 and 5906 were held inapplicable because the article did not answer the description of rubberised textile fabrics or textile fabrics otherwise impregnated, coated or covered. Chapter Note 6(b) supported classification under Heading 5909 for textile products and articles of a kind suitable for industrial use, and the trade notice also favoured that treatment.

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Issues: Whether the product, a cloth based self-adhesive tape, was classifiable under Heading 5909.00 as all other textile products and articles of a kind suitable for industrial use, or under Headings 5905/5906 as rubberised textile fabrics or textile fabrics otherwise impregnated, coated or covered.

Analysis: The tariff entries in Headings 5905 and 5906 covered rubberised textile fabrics and textile fabrics otherwise impregnated, coated or covered. The product in question was a tape manufactured from plain textile fabric coated with rubber compound and resin, cut and wound in specified lengths for industrial packing use. The reasons recorded showed that the item did not answer the description of rubberised textile fabric or of textile fabric otherwise impregnated, coated or covered within those headings. Heading 5909, read with Chapter Note 6(b), extended to all other textile products and articles of a kind suitable for industrial use, and the product was supplied to industrial users for packing purposes. The trade notice also supported the view that such laminated adhesive cloth product fell under Heading 5909.00.

Conclusion: The product was correctly classifiable under Heading 5909.00 and not under Headings 5905/5906, so the assessee's classification claim succeeded.

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