Tariff classification of woven mosquito net fabric favours the specific woven-fabric heading over the general net-fabric entry.

Woven mosquito net fabric manufactured on power looms was held to fall under Chapter Heading 5206 because the tariff description specifically covered woven fabrics. Chapter Heading 5804.90 did not include woven fabric, and its exclusionary wording prevented classification there. In the tariff classification dispute, the specific heading for woven fabrics prevailed over reliance on the more general net-fabric heading. The goods were therefore correctly classifiable under Chapter Heading 5206 and not under Chapter Heading 5804.90.

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Issues: Whether woven mosquito net fabric manufactured on power looms was classifiable under Chapter Heading 5206 or under Chapter Heading 5804.90.

Analysis: The decisive factor was the tariff description of the competing headings. Woven fabrics were specifically covered by Chapter Heading 5206, while the description under Chapter Heading 5804 did not include woven fabric. The exclusionary language in the latter heading therefore prevented woven fabrics from being classified there. In a tariff classification dispute, the specific entry governing woven fabrics prevailed over the more general reliance on the net-fabric heading.

Conclusion: The goods were correctly classifiable under Chapter Heading 5206 and not under Chapter Heading 5804.90.

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