Tariff classification of FRP roofings turns on chapter notes, not rigidity alone, placing them under Heading 3925.90.

Tariff classification under Chapter 39 depended on the chapter notes, especially Notes 10 and 11, which required Heading 39.25 to be applied to articles not covered by earlier headings and to structural elements used in floors, walls, partitions, ceilings or roofs. Fibre glass reinforced polyester roofings and wrinkled glass were commercially treated as FRP roofings and used as builders' ware and for partitions, and no contrary material displaced that character. On that basis, the goods were classifiable under Heading 3925.90, not Heading 3920.31, because rigidity alone did not shift them to the earlier heading.

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Issues: Whether fibre glass reinforced polyester roofings and wrinkled glass were classifiable under Heading 3920.31 as rigid plates, sheets, film, foil and strip, or under Heading 3925.90 as other articles of plastics covered by Chapter Note 11(b).

Analysis: The competing tariff entries had to be read along with Chapter Notes 10 and 11 of Chapter 39. Chapter Note 11 made Heading 39.25 applicable to articles not covered by earlier headings and specifically included structural elements used in floors, walls, partitions, ceilings or roofs. The goods were commercially known as FRP roofings and were stated to be used as builders' ware and for partitions, and no contrary material was produced to displace that position. In that setting, the goods could not be treated as falling under Heading 3920.31 merely because they were rigid in character.

Conclusion: The goods were correctly classifiable under Heading 3925.90 and not under Heading 3920.31.

Final Conclusion: The classification adopted by the assessee was sustained and the Department's challenge failed.

Ratio Decidendi: Tariff headings must be interpreted in the light of the relevant chapter notes, and where goods are covered by a specific inclusive note as structural elements or builders' ware, they are not to be shifted to an earlier heading on the basis of rigidity alone.

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