Tariff classification of Caristrap favoured Heading 5603 after competing headings were found inapplicable.

Caristrap was examined for tariff classification, with the analysis rejecting Heading 5408 because the product was not woven, rejecting Heading 5607 because the material did not meet the HSN-based conditions for that entry, and rejecting Heading 5608 because the goods were cleared in running length rather than cut to length with end fittings. The technical note showed cords held together with adhesive, supporting classification under Heading 5603 as the more specific description of the product. The departmental classification challenge therefore failed, and the goods were held classifiable under Heading 5603.

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Issues: Whether the product known as Caristrap was correctly classifiable under Heading 5603, and not under Heading 5408, 5607 or 5608.

Analysis: The product was found not to be the result of weaving, so Heading 5408 was inapplicable. Heading 5607 was held unavailable because the material did not satisfy the conditions indicated in the HSN-based explanatory material for man-made fabrics not plaited or braided, and no relevant factual basis was shown to bring the goods within that entry. Heading 5608 was also rejected because that heading contemplates goods cut to length, looped at one or both ends, and fitted with accessories such as rings or hooks, whereas the goods were cleared in running length. The technical note showed that the straps consisted of cords held together with adhesive, supporting classification under Heading 5603.

Conclusion: The goods were correctly classifiable under Heading 5603 and the challenge to the departmental classification failed.

Ratio Decidendi: Where goods are not woven and do not satisfy the specific conditions of the competing headings, but are commercially and technically identifiable as cord-like goods held together by adhesive and cleared in running length, classification under the residuary or appropriate competing heading must yield to the entry that most specifically describes the product.

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