Non-woven fabric bags classifiable under Tariff item 63053300

In re Shivalika Enterprises (GST AAR Himachal Pradesh) Chapter Note 2(a) of Chapter 63 states that Sub Chapter 1 does not cover goods of Chapter 56 to 62. However, it does not exclude goods manufactured from raw material falling under Chapter 56 to 62. Therefore, non-woven fabric bags are not excluded from Chapter 63 by the virtue of the said Chapter Note. In view of the above discussions, non-woven fabric bags will be classifiable under Tariff item 6305 33 00. Chapter Heading 6210 covers “Garments, made up of fabrics of Heading 5602, 5603, 5903, 5906 or 5907”. Further, Subheading ...