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TMI Blog2024 (2) TMI 311X X X X Extracts X X X X X X X X Extracts X X X X ..... ubject goods, in short) can be classified under Tariff Item 59119090? 2.1 The applicants have stated that, in the usual course, they are importing various products and parts which are being used in the manufacturing of smartphones; in a similar way, they intend to import the subject goods for manufacturing of smartphone; Dust Protective Net is used in various models having separate product IDs however, the 41/ description and functionality of the subject goods remain the same irrespective of product code and the model in which it is used; the detailed description of the subject goods is as follows: It is a filtering/protective aid; the main body is made up of Mesh Fabric and back base is of anti-static blue protective film with single sided self-adhesive; the main body of Mesh Fabric as well as back base protective film are made of Poly Ethylene Terephthalate ("PET"), which is the most common thermoplastic polymer resin of the polyester family and is used in fibres for clothing; the subject goods are used for mobile phone speaker to prevent from dust; the sound resistance of the subject goods is small because net is clear and precise as well as the net is waterproof and oil-proof ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fibres as per Explanatory Note sand consequently, withing the meaning of Textile fabrics; further, in terms of Note 8 of Chapter 59, when such textile fabrics are used for technical use, they fall under CTH 5911 which is evident from Explanatory Notes to CTH 5407 which reads as follows: This heading covers woven fabrics (as described in Part (I) (C) of the General Explanatory Note to Section XI) made of synthetic filament yarn or of monofilament or strip of heading 54.04; it includes a very large variety of dress fabrics, linings, curtain materials, furnishing fabrics, tent fabrics, parachute fabrics, etc. This heading does not include: (a) Bandages medicated or put up for retail sale (heading 30.05). (b) Woven fabrics of synthetic monofilament of which any cross-sectional dimension exceeds 1 mm or of strip or the like of an apparent width exceeding 5 mm, of synthetic textile materials (heading 46.01). (c) Woven fabrics of synthetic staple fibres (headings 55.12 to 55.15). (d) Tyre cord fabric of heading 59.02. (e) Woven fabrics for technical uses, of heading 59.11; therefore, it is evident that woven fabrics which include fabric of synthetic filament yarn, when us ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... products in the piece, cut to length or simply cut to rectangular(including square) shape (other than those having the character of the products of headings 5908 to 5910), the following only: (i) textile fabrics, felt and felt-lined woven fabrics, coated, covered or laminated with rubber, leather or other material, of a kind used for card clothing, and similar fabrics of a kind used for other technical purposes, including narrow fabrics made of velvet impregnated with rubber, for covering weaving spindles (weaving beams); (ii) bolting cloth; (iii) filtering or straining cloth of a kind used in oil presses or the like, of textile material or of human hair (iv) flat woven textile fabrics with multiple warp or weft, whether or not felted, impregnated or coated, of a kind used in machinery or for other technical purposes; (v) textile fabrics reinforced with metal, of a kind used for technical purposes; (vi) cords, braids and the like, whether or not coated, impregnated or reinforced with metal, of a kind used in industry as packing or lubricating materials; (b) textile articles (other than those of headings 5908 to 5910) of a kind used for technical purposes [for example ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ight of the ratio of the Simplex case referred to above. The note 7(b) of Chapter 59 need not necessarily include textile products in the piece, cut to lengths are simply cut to rectangular (including square) shape and also it need not be an article as has been held by the Collector (Appeals), in view of the example textile fabrics endless given in the bracket in note 7(b) of Chapter 59. We, therefore, allow the appeal by applying the ratio of the above noted case. Therefore, taking into consideration the above interpretation of section notes and classification rulings, the Dust Protective Net being a textile article for technical use will be correctly classified under CTH 59119090. 2.7 The applicants have further submitted that the Dust Protective Net cannot be classified under CTH 39269099 as classification of the Dust Protective Net under Heading 3926 is not supported by well settled principles of classification Rule 1 of the General Interpretation Rules (GIR, in short) lays down that the titles of sections, chapters and sub-chapters are provided for ease of reference only; for legal purposes, classification shall be determined according to the terms of the headings and any r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of specific over general description was explained; the relevant extract is as follows: The applicability of the rule arises when the goods consisting of more than one material fall in two or more headings. his further clear that each of the classes are mutually exclusive. What is covered in (a) cannot he classified in (h) and (c) operates when neither applies. It is like a residuary clause. The primary question, therefore, is whether the goods manufactured by the appellant fall in clause (a) as if it can be classified with reference to (a) then clauses (b) and (c) would not apply. Clause (a) incorporates the common and general principle that the goods which can be classified specifically with reference to any heading should be placed in that category alone. The specific heading of classification has to be preferred over general heading. The clause contemplates goods which may be satisfying more than one description. Or it may be satisfying specific and general description. In either situation the classification which is the most specific has to be preferred over the one which is not specific or is general in nature. In other words, between the two competing entries the one most ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it which predominates by weight over every other single co-monomer unit. For this purpose, constituent monomer units of polymers falling in the same subheading shall be taken together. Only the constituent co-monomer units of the polymers in the series of subheadings Under consideration are to be compared. (b) where there is no sub-heading named 'Other' in the same series: (1) polymers are to be classified in the sub-heading covering polymers of that monomer unit which predominates by weight over every other single co-monomer unit. For this purpose, constituent monomer units of polymers falling in the same sub-heading shall be taken together. Only the constituent co-monomer units of the polymers in the series under consideration are to be compared; (2) chemically modified polymers are to be classified in the sub-heading appropriate to the unmodified polymer. As per importer declaration, fabric is made of PET having more than 95% component, so it seems to be correctly classifiable under CTH 3926. (B) Whereas Chapter 59 dealt with impregnated, coated, covered or laminated textile fabric, textile articles of a kind suitable for industrial use "except where the context otherw ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under Sub-heading 39269090 and not in any other CTH. 5. The applicant was provided the comments received from the concerned Commissionerate and they submitted response to said comments, wherein, it is inter-alia stated that, (i) Note 2 to Chapter 39 provides for a good which will not be covered under the said Chapter. The Dust Protective Net being a textile article stands excluded and the same being classified under CTH 5911, (ii) the entire basis of the department's contention that the Dust Protective Net is not made of textile material or human hair and therefore, cannot be classified under CTH 5911, is erroneous. The department has failed to consider that textile material covers within its purview, synthetic fibres which explicitly includes PET as per Note 1(6) to Chapter 54. Same is also evident from Explanatory Notes to Section XI. (iii) In terms of Note 8 to Chapter 59, CTH 5911 will cover textile products of woven textile fabrics, coated, covered or laminated with rubber, leather or any other material and shall be in piece either cut to specific length or simply cut rectangularly and used for any technical purpose. Further, as per Note I (6), PET is covered within sy ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ethylene Terephthalate ("PET"), which is the most common thermoplastic polymer resin of the polyester family and is used in fibres for clothing; the subject goods are used for mobile phone speaker to prevent them from dust; -Dust Protective Net is in the nature of a textile material, used for technical purposes; the subject goods are of precise measurement and are made up of synthetic fibre which is covered within the meaning of woven fabric; -the technical usage of the subject goods is filtering/protecting dust coupled with the fact that it is made of synthetic fibre which excludes it from the purview of Section XVI and consequently Chapter of 85 of the Customs Tariff Act; -in the instant case, the Dust Protective Net, made of PETmesh fabric, a woven fabric of Chapter 54 classified under Heading 5407 which covers woven fabrics of synthetic filament; will fall within the meaning of synthetic fibres as per Explanatory Note sand consequently, withing the meaning of Textile fabrics; further, in terms of Note 8 of Chapter 59, when such textile fabrics are used for technical use, they fall under CTH5911 which is evident from Explanatory Notes to CTH 5407; -the Dust Protective Ne ..... 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