Customs classification of polyurethane foam rolls turned on their imported form, not intended use as filter parts.

Imported polyurethane foam rolls were assessed on the basis of their condition as presented for customs clearance, and their essential character was found to be plastic rolls rather than cut-to-shape filter parts ready for fitment. The intended end use as filter elements did not control classification where the goods, in their imported form, answered the description of articles of plastics. A prior decision on filter-related material was distinguished on its facts and specific classification context. The goods were therefore classifiable under Heading 39.21 of the Customs Tariff, not Heading 84.21, and the claim to treat them as parts of filters failed.

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Issues: Whether the imported polyurethane foam rolls, declared as filter segments, were classifiable as parts of filters under Heading 84.21 or as articles of plastics under Heading 39.21, and whether exemption under Notification No. 59/87 was available.

Analysis: The imported goods were examined in the form in which they were presented for customs assessment. Their essential character was found to be polyurethane foam rolls, not cut-to-shape filter parts ready for fitment. The intended ultimate use as filter elements was held not to govern classification where the goods, as imported, answered the description of plastic articles under the tariff. The cited earlier decision on filter-related material was distinguished because it turned on a specific classification ruling and on facts not shown to exist in the present matter.

Conclusion: The goods were correctly classified under Heading 39.21 of the Customs Tariff and not under Heading 84.21. The claim for classification as filter parts failed.

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