https://www.taxtmi.com/caselaws?id=202014 Imported prefabricated vertical drain material was examined for tariff classification. The goods were held not to fall under Heading 5911 because that heading applies only to textile products for technical use, and the item's textile layer performed only a secondary filtering role while the dominant function was drainage. Applying the General Rules for the Interpretation to the composite goods, classification was based on the component giving the goods their essential character. The plastic component predominated by weight and function, and Heading 3917 was found inapplicable because the goods were not tubes, pipes or hoses. The material was accordingly classified under Heading 3926 90 80. en-us Mon, 19 Apr 2010 00:00:00 +0530 Sat, 19 Feb 2011 17:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202014 Imported prefabricated vertical drain material was examined for tariff classification. The goods were held not to fall under Heading 5911 because that heading applies only to textile products for technical use, and the item's textile layer performed only a secondary filtering role while the dominant function was drainage. Applying the General Rules for the Interpretation to the composite goods, classification was based on the component giving the goods their essential character. The plastic component predominated by weight and function, and Heading 3917 was found inapplicable because the goods were not tubes, pipes or hoses. The material was accordingly classified under Heading 3926 90 80. Case-Laws Customs Mon, 19 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202014