Essential character test governs classification of composite photo frames; plastic content prevails over visible steel surface.

Composite goods are classified by the component that imparts their essential character. Decorative photo frames made of plastic and steel were analysed on that basis: the plastic outer boundary was treated as the dominant element, while the steel portion was regarded as merely decorative. Heading 83.06, which applies to photograph frames of base metal, was held inapplicable because the frames were not of base metal. The goods were therefore classified under sub-heading 3926.90 as articles of plastic.

---

---

Issues: Whether decorative plastic photo frames composed of plastic and steel were classifiable under Heading 83.06 as photograph frames of base metal or under sub-heading 3926.90 as articles of plastic.

Analysis: Heading 83.06 covers photograph, picture or similar frames of base metal. The goods in question were composed of both plastic and steel, with the outer boundary made of plastic and covered with velvet, while the visible front portion was steel. Applying the rule for composite goods, classification turns on the material or component giving the essential character. The steel portion was found to be merely decorative, whereas the plastic portion gave the article its essential character. The note below Heading 83.06 concerning frames fitted with supports or backings of other material did not assist the Revenue because the frames were not of base metal.

Conclusion: The photo frames were rightly classifiable under sub-heading 3926.90 and not under Heading 83.06, and the appeals succeeded.

Final Conclusion: Composite goods are to be classified by the component that imparts their essential character, and a frame that is not of base metal cannot be brought within Heading 83.06 merely because a steel surface is visible.

Ratio Decidendi: For classification of composite goods, the decisive test is the material or component imparting essential character, and where the article is not of base metal, it cannot be classified as a base-metal frame under Heading 83.06.

---