Classification of PVC leather cloth under Heading 59.03 affirmed, not Heading 39.21, guiding Central Excise assessments. PVC leather cloth consists of PVC coated on one side of a textile base so the textile is not merely reinforcement and the fabric can be sharply bent without cracking. The exclusions in Chapter Note 2(a) for products that cannot be bent, fabrics embedded in plastic or textiles present merely for reinforcement do not apply. HSN notes describe leather cloth as textile fabrics with a plastic surface layer. Therefore PVC leather cloth is classifiable under the textile heading for fabrics impregnated, coated or laminated with plastics and not under plastics plates/sheets headings.
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Classification of PVC leather cloth under Heading 59.03 affirmed, not Heading 39.21, guiding Central Excise assessments.
PVC leather cloth consists of PVC coated on one side of a textile base so the textile is not merely reinforcement and the fabric can be sharply bent without cracking. The exclusions in Chapter Note 2(a) for products that cannot be bent, fabrics embedded in plastic or textiles present merely for reinforcement do not apply. HSN notes describe leather cloth as textile fabrics with a plastic surface layer. Therefore PVC leather cloth is classifiable under the textile heading for fabrics impregnated, coated or laminated with plastics and not under plastics plates/sheets headings.
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