Classification of P.U. foam sheets under Chapter 39 upheld where cut sheets were not further worked as mattresses.

P.U. foam sheets cut for use as mattresses remained classifiable as plastic sheets under Heading 39.21 because Note 10 to Chapter 39 covers plates, sheets, film, foil and strip of plastics, including regular geometric shapes, so long as they are not further worked. The Revenue produced no evidence that the goods had been further worked, and the record showed no reinforcing or edge support that would give them the character of finished mattresses. On that basis, Heading 94.04 for mattresses was not attracted, and the goods were correctly classified under Heading 39.21.

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Issues: Whether P.U. foam mattresses sheets were classifiable under Heading 39.21 or Heading 94.04 of the Central Excise Tariff.

Analysis: Note 10 to Chapter 39 applies Heading 39.21 to plates, sheets, film, foil and strip of plastics, including blocks of regular geometric shape whether or not cut into rectangles, so long as they are not further worked. The Revenue produced no evidence that the goods had been further worked. The material on record showed that the goods were P.U. foam sheets merely cut for use as mattresses, and the absence of reinforcing or edge support meant they had not acquired the character of finished mattresses. On that basis, the classification under Chapter 39 was supported, and the competing heading for mattresses was not attracted.

Conclusion: The goods were correctly classifiable under Heading 39.21 and not under Heading 94.04; the Revenue's appeal failed.

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