Geo Membrane Pond Liner classified under Sub-heading 39269099, Chapter 39, Customs Tariff Act 1975 due to specificity absence.

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....Classification of goods - Geo Membrane for Water Proof Lining Fabrics - The product of the applicant namely “Geo Membrane for Waterproof Lining fabrics (also referred to as Pond Liner) is classifiable under Sub-heading No.39269099 of Chapter 39 of the First Schedule to the Customs Tariff Act, 1975(51 of 1975) since we do not find the specific mention of this product in any of the other sub-headings of Heading 3926. - AAR....