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The HDPE fabric coated/covered with LDPE or LLDPE melt, used for manufacturing the tarpaulin, is not textile material classifiable under Heading 5903.

Shanti Prime Publication Pvt. Ltd.

Classification of goods — Tarpaulin made from HDPE woven fabric of the variety the Applicant supplies is not tarpaulin made from textile material, and not to be classified under Heading 6306. — East Hooghly Agro Plantation Pvt. Ltd., In Re… [2019] 15 TAXLOK.COM 056 (AAR-WB)