https://www.taxtmi.com/caselaws?id=51815 Tarpaulin and tents made from HDPE/plastic fabric were treated as articles of plastics under Heading 39.26, not textile articles under Heading 63.06. The product was manufactured from HDPE granules into tapes, woven into fabric, laminated with LDPE, and then cut and stitched, and this process was regarded as materially similar to the earlier HDPE woven sacks classification dispute. Woven material was not automatically regarded as textile for tariff purposes because Note 1(h) to Section XI excludes woven fabrics impregnated, coated, covered or laminated with plastics and articles of Chapter 39. HSN Explanatory Notes to Heading 63.06 were relied on to confirm that heading covers textile articles of man-made fibre fabric or heavy canvas, not HDPE/plastic strip yarn tarpaulin. en-us Tue, 14 Jan 2003 00:00:00 +0530 Tue, 28 Sep 2010 15:29:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51815 Tarpaulin and tents made from HDPE/plastic fabric were treated as articles of plastics under Heading 39.26, not textile articles under Heading 63.06. The product was manufactured from HDPE granules into tapes, woven into fabric, laminated with LDPE, and then cut and stitched, and this process was regarded as materially similar to the earlier HDPE woven sacks classification dispute. Woven material was not automatically regarded as textile for tariff purposes because Note 1(h) to Section XI excludes woven fabrics impregnated, coated, covered or laminated with plastics and articles of Chapter 39. HSN Explanatory Notes to Heading 63.06 were relied on to confirm that heading covers textile articles of man-made fibre fabric or heavy canvas, not HDPE/plastic strip yarn tarpaulin. Case-Laws Central Excise Tue, 14 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51815