Tariff classification of resin bonded bamboo mats turns on Chapter Note 6 and supports Heading 44.10.

Resin bonded bamboo mats with veneers in between are covered by Note (6) to Chapter 44 and, where they are made by compressing two or more plies of hand-woven bamboo mats with resins, they fall under Heading 44.10 rather than Heading 44.08.90. A classification order that deals only with the veneer material and ignores the applicable Chapter Note fails to address a material statutory provision and is not a speaking order. The impugned order was therefore set aside and the matter remanded for fresh decision after hearing the appellant and considering Note (6) to Chapter 44.

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Issues: Whether resin bonded bamboo mats with veneer in between were classifiable under Heading 44.10 or Heading 44.08.90, and whether the appellate order required interference for want of consideration of the applicable Chapter Note.

Analysis: Note (6) to Chapter 44 expressly includes resin bonded bamboo mats having veneers in between within Heading 44.10, provided the mats are made by compressing two or more plies of only hand-woven bamboo mats having veneers in between with the aid of resins. The product in question was found to answer that description squarely. The impugned order had proceeded only on the footing that the veneers were of wood and had not dealt with the applicability of the Chapter Note, despite the issue having been raised. An order that omits consideration of a material statutory provision affecting classification is not a speaking order.

Conclusion: The product falls under Heading 44.10 and not Heading 44.08.90. The impugned order was rightly set aside and the matter was remanded for fresh decision after hearing the appellant and considering Note (6) to Chapter 44.

Final Conclusion: The classification dispute was restored for fresh adjudication, with a clear indication that the statutory Chapter Note supports classification under Heading 44.10.

Ratio Decidendi: Where a tariff entry specifically covers a product, the product must be classified under that entry, and an order that ignores the applicable Chapter Note is liable to be set aside and remitted for reconsideration.

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