Electrical insulating material classification upheld for imported strips despite cutting and punching required before use.

Blue glass filled polycarbonate strips imported in running length were treated as electrical insulating material because they possessed insulating properties and were intended for use as insulators in relays. The need for cutting and punching before use did not alter their essential character, and such limited processing was not enough to take them out of the classification for electrical insulators. Applying earlier decisions on laminated sheets and paper-based insulators, the goods were classified under Heading 8546.90 and excluded from Heading 3926.90 as material requiring further working.

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Issues: Whether blue glass filled polycarbonate strips imported in running length were classifiable under Heading 8546.90 as electrical insulating material or under Heading 3926.90 as material requiring further working.

Analysis: The imported strips possessed insulating properties and were intended for use as insulators in relays. The fact that they required cutting and punching before use did not change their essential character as electrical insulators. Mere cutting or punching, without more, does not amount to manufacture or take the goods out of the category of electrical insulators. The earlier decisions on laminated sheets and paper based insulators were applied as directly governing the classification issue.

Conclusion: The goods were held classifiable under Heading 8546.90 and not under Heading 3926.90.

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