Self-adhesive plastic film classification turns on goods as presented, not intended use; specific tariff heading applies over residuary entry.

Imported self-adhesive reflective film was classified by reference to its character as presented for assessment, not its proposed post-import processing. Because the goods were self-adhesive plastic film in jumbo rolls, Heading 3919.90 applied as the specific entry for self-adhesive plastic film, while Heading 3926.90 remained a residuary category for articles of plastic not elsewhere specified. The residuary heading could not be used where the specific heading squarely covered the goods, and the contrary view lacked supporting material such as a test report. On that basis, the goods were also eligible for clearance under OGL.

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Issues: Whether the imported self-adhesive reflective film was classifiable under Customs Tariff Heading 3919.90 or under the residuary Customs Tariff Heading 3926.90, and whether it could be cleared under OGL.

Analysis: The imported goods were self-adhesive plastic film in jumbo rolls with metallic pieces embedded to provide reflectivity. Heading 39.19 covered self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes of plastics, while Heading 39.26 was a residuary entry for other articles of plastic not elsewhere specified. Classification had to be determined on the basis of the goods as presented for assessment, not on the basis of their intended end-use after processing in the importer's factory. On that test, the goods were plainly self-adhesive plastic films and did not fall within the residuary heading. The contrary finding was unsupported by material such as a test report.

Conclusion: The goods were classifiable under Customs Tariff Heading 3919.90 and were eligible for clearance under OGL; the contrary classification under Heading 3926.90 was rejected.

Final Conclusion: The classification adopted by the departmental authorities was set aside and the importer succeeded on merits.

Ratio Decidendi: Imported goods must be classified according to their character and description at the time of presentation for assessment, and a residuary heading cannot be applied where a specific heading squarely covers the goods.

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