Printed plastic films stay under Heading 39.20; printing does not change classification or trigger extra duty on duty-paid goods.

Printed plastic films remain classifiable under Heading 39.20 because Chapter Note 10 applies to plates, sheets, film, foil and strip whether or not printed. Printing therefore does not move the goods out of the tariff entry or create a separate classification. Where duty has already been paid on the films, no further duty arises merely because the films are printed. On that construction, the departmental challenge to the Collector (Appeals) order failed and the classification in Heading 39.20 was maintained.

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Issues: Whether printed plastic films fall within Heading 39.20 in view of Chapter Note 10, and whether printing attracts further duty when duty has already been paid once on the films.

Analysis: Heading 39.20 covers films of plastics, and Chapter Note 10 states that the expression "plates, sheets, film, foil and strip" applies to such goods whether or not printed. On that construction, printing does not take the goods out of the heading. The further consequence noted was that, where duty has already been discharged on the films, no additional duty arises merely because they are printed.

Conclusion: Printed plastic films remain classifiable under Heading 39.20, and the departmental challenge to the Collector (Appeals)' order fails.

Ratio Decidendi: Where the tariff entry expressly includes films whether or not printed, printing does not alter the classification or create a separate duty liability if the goods are otherwise already duty paid.

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