Classification of polypropylene ropes as textile ropes under tariff heading confirmed based on fibrillated strip composition and HSN explanatory notes.

Polypropylene ropes produced from fibrillating strips are classifiable as ropes under heading 56.07 of the Central Excise Tariff, not as plastic articles. The Chief Chemist found the extruded tape is fibrillated into split-film fibres and multifilament yarns so the tape loses its identity in the finished product. HSN Explanatory Notes, the HSN index, and interpretative tariff principles support placing fibrillated-strip ropes within the ropes heading; the Board accordingly directs classification under heading 56.07.

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