Technical-use non-woven filter media classified under Heading 5911.10 because specific tariff heading prevailed over general non-wovens entry.

Non-woven filter media used to manufacture air pollution control filter bags was held classifiable under Heading 5911.10 rather than Heading 5602.90. Chapter 59 Note 7 covers textile products and articles for technical uses not falling elsewhere in Section XI, and the Tribunal relied on earlier decisions treating non-woven filter materials in rolls or running length used solely for technical purposes as falling within that specific heading. Chapter 56 covers felt and non-wovens generally, but excludes non-wovens for technical uses covered by Chapter 59. The admitted industrial and technical use therefore governed classification, and the revenue appeal failed.

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Issues: Whether the imported needled felt woven scrim used for manufacture of air pollution control filter bags was classifiable under Heading 5911.10 of the Customs Tariff Act, 1975 or under Heading 5602.90 of the Customs Tariff Act, 1975.

Analysis: The goods were described as non-woven filter media used for industrial and technical purposes. Chapter 59, through Note 7, covers textile products and articles for technical uses not falling in any other heading of Section XI, and the Tribunal's earlier decisions had already held that non-woven filter materials in rolls or running length used solely for technical purposes fall within Heading 5911.10. Chapter 56 covers felt and non-wovens generally, but excludes non-wovens for technical uses covered by Chapter 59. The admitted industrial application of the goods therefore brought them within the specific technical-use heading rather than the general heading for non-wovens.

Conclusion: The goods were correctly classifiable under Heading 5911.10 of the Customs Tariff Act, 1975 and not under Heading 5602.90; the revenue appeal failed.

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