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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 ..... lication for advance rulings that fabric is made of PET having more than 95% component, so it seems to be correctly classifiable under CTH 3926, does not appear to be correct and may lead to wrong classification of the subject goods. Thus, on the basis of the said Section, Chapter Notes and the Explanatory Notes, it can be concluded that goods in question are not articles covered under Chapter 39 but the subject goods merit classification under Section XI. As per Explanatory Notes, a few woven fabrics are excluded from the woven fabrics classified under Chapter 50 to 55 and the textile fabric for technical uses classified under heading 5911 are one of them. Further, Note 1 of Chapter 59, provides that, except, where the context otherwise requires, for the purposes of this Chapter the expression textile fabrics applies only to the woven fabrics of Chapter 50 to 55 and heading 5803 and 5806 and Note 8 of Chapter 59 provides a list of goods to which heading 5911 applies but with the condition that such goods do not fall in any other heading of Section XI. Since, the subject goods are not covered under any other heading of Section XI and meant for technical use, these goods merit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... protective net most of the mixed sounds are filtered out, and thus the acoustic quality of speaker is improved, and the sound becomes clearer; the subject goods are applied to the speaker of the mobile phone with the help of one side self-adhesive to play the role of dustproof and waterproof protective net. In light of the above, the applicant has stated that they intend to import the goods in question under Sub-heading 59119090 of the Customs Tariff and mentioned that, presently, they are importing the Dust Protective Net under Sub heading 39269099. 2.2 It is further stated that, Dust Protective Net is in the nature of a textile material, used for technical purposes; the goods in question, imported by them 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; further, such products are also excluded from the scope of Chapter 39 as it is expressly provided in the Chapter Notes to Chapter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r CTH 5911. 2.4 The applicants have also stated that in this regard, the US Customs and Border Protection in its classification ruling, (US CROSS Ruling NY 180898 dated May 24, 2002), has held that the products having similar technical composition of polymer fabric covered under Chapter 54 and technical usage will be covered under Heading 5911; the relevant extracts of this ruling are: Correspondence and a phone conversation with a staff member of Texlon indicates that this woven material is used as a backing or support for a membrane polymer that is cast on to one surface of the fabric. Such a membrane, in this instance, could be polysulfide, a thermoplastic polymer that is further treated and cured making it microporous. The two joined components, textile support and membrane polymer, are considered to be a filter media. Layers of this media are combined with other components such as spacers to make a spiral membrane element. These elements can range from 40 to 60 inched in length and 6 to 8 inches in diameter. A number of such elements are incorporated in a desalination pressure vessel. Fabric of this construction would generally be classified under sub-heading 5407.61.9 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e fabrics and felts, endless or fitted with linking devices, of a kind used in paper making or similar machines (for example, for pulp or asbestos-cement), gaskets, washers, polishing discs and other machinery parts]; the above explanation provided for Heading 5911 clearly states that the said Heading 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; the above explanation squarely applies on the Dust Protective Net as the composition, technical specification and the end use of the same is in line with the given application; further, the HSN Explanatory Notes explains Heading 5911 as follows: The textile products and articles of this heading present particular characteristics which identify, them as being for use in various types of machinery, apparatus, equipment or instruments or tools or parts of tools. The heading includes, in particular, those textile articles which are excluded from other headings and directed to heading 59.11 by any specific provision of the Nomenclature (for exa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s and any relative section or chapter notes. The Heading 3926 covers, Other Articles of Plastics and Articles of Other Materials of Headings 3901 To 3914; Office or school supplies; Articles of apparel and clothing accessories (including gloves, mittens and mitts); Fittings for furniture, coach work or the like; Statuettes and other ornamental articles; and Other ; however, in terms of Chapter Notes to Chapter 59, textile articles for technical uses will be classified under CTH 5911; therefore, irrespective of the description of the CTH 3926, the Dust Protective Net being a textile fabric article for technical use and being covered within the Chapter Notes of CTH 5911 will be classifiable under the said heading alone; in this regard, in the case of Commissioner of Central Excise, Nagpur vs Simplex Mills Co. Ltd. [2005 (181) E.L.T. 345 (SC)], it is held that classification of a product is determined according to the terms of the Headings and any relative Section or Chapter Note; General Rules for Interpretation 1 also provides that titles of Sections, Chapters and sub-chapters are provided for ease of reference only; for legal purposes, classification is determined according to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entries the one most nearer to the description should be preferred. Therefore, in light of the submissions, the applicants have submitted that Dust Protective Net which is PET mesh fabric used for protecting speakers of mobile phones will fall within CTH 591 land stands excluded from the CTH 3926. 3. A personal hearing in the matter was conducted on 10.01.2024. During the personal hearing, advocate, representing the applicants reiterated the submissions made in the application for advance rulings. He also submitted a copy of their response to comments of the concerned Commissioner. The Authority asked the applicants to inform if they are importing dust protective net, as cut to shape and size part or fabric in the running length? Advocate was also asked if they can show representative sample of the goods in question and inform the cross-sectional area of the filament of which such net said to be woven has been made up of. The representative of the applicant replied that they may be given a week s time to furnish the information. 4. Comments on the application for advance rulings have been received from the concerned Commissionerate wherein it is inter-alia stated that, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd suitable for industrial use except where the context otherwise requires, for the purposes of this Chapter, the expression textile fabrics applies only to woven fabrics of Chapter 50 to 55 and headings 5803 and 5806, the braids and ornamental trimmings in the piece of heading 5808 and the knitted or crocheted fabrics of heading 6002 to 6006. Heading 5911 applies to the following goods, which do not fall in any other heading of Section XI. (a) textile 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 cloths; (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 multipl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ectangularly and used for any technical purpose. Further, as per Note I (6), PET is covered within synthetic fibres which in turn is covered within woven fabrics, (iv) department response that the subject goods made of PET having more than 95% component, thus the same is correctly classifiable under CTH 3926 is completely misplaced, (v) department has failed to consider the subject goods which is mesh fabric, in other words a textile article made up of PET which is a type of synthetic fibre covered under chapter 54, (vi) department has failed to consider the Judgements and Rulings, (vii) department has placed reliance on the U.S. CROSS Ruling HQ H264892 dated 28.02.2018 which held that PE mesh which is spunbonded polymer-based nonwoven web in other words it is two layers of molten polyethylene extruded webs laid over one another in the cross-wise direction and bonded together by thermal bonding method is classified under CTH 3926. However, in the present case, the subject goods consist of woven PET mesh fabric which is completely different from the product under consideration in the said ruling. 6. I have taken into consideration all the materials placed on record in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or technical use, they fall under CTH5911 which is evident from Explanatory Notes to CTH 5407; -the Dust Protective Net which is admittedly small rectangular shaped, made up of woven mesh fabric and a protective layer of PET used in mobile phones for the purpose of filtering and providing protective aid to mobile phone speakers, will be covered under scope of Note 8 to Chapter 59 and hence classifiable under CTH 5911; the cross-sectional dimension as per data sheet of the mesh fabric is 0.0038mm which is less than 1mm. Therefore, the exclusion Mentioned under heading 5407 under the Explanatory Notes, is not applicable to the present case. 8.1 I note that as per Note I of Chapter 39, throughout the nomenclature any reference to plastics does not apply to materials regarded as textile materials of Section Xl. Further as per Note 2(p) of Chapter 39, this chapter does not cover, goods of Section XI (textiles and textile articles). Moreover, PET is a plastic as per Explanatory Notes of Chapter 39 of the Harmonized Commodity Description and Coding System of World Customs Organization. And as per Chapter Notes of Chapter 54, polyester is one of the main synthetic fibres and PET ..... X X X X Extracts X X X X X X X X Extracts X X X X
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