https://www.taxtmi.com/caselaws?id=460953 PVC raincoats manufactured from heat-sealed PVC sheets were classified under heading 6201 as raincoats in Section XI, not under Chapter 39 as plastic goods. The tariff classification turned on the chapter notes, section notes and HSN explanatory notes, which exclude Section XI goods from Chapter 39 and give precedence to the specific entry for raincoats. Because the product was a raincoat and not a knitted or crocheted article, the specific heading 6201 applied, with sub-classification under CTI 6201 40 10. The advance ruling accepted the applicant's classification position accordingly. en-us Fri, 16 Feb 2024 00:00:00 +0530 Tue, 04 Mar 2025 18:58:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=460953 PVC raincoats manufactured from heat-sealed PVC sheets were classified under heading 6201 as raincoats in Section XI, not under Chapter 39 as plastic goods. The tariff classification turned on the chapter notes, section notes and HSN explanatory notes, which exclude Section XI goods from Chapter 39 and give precedence to the specific entry for raincoats. Because the product was a raincoat and not a knitted or crocheted article, the specific heading 6201 applied, with sub-classification under CTI 6201 40 10. The advance ruling accepted the applicant's classification position accordingly. Case-Laws Customs Fri, 16 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=460953