Bituminous product classification follows composition: without paint-like ingredients, the goods fall under Heading 27.15, not paints and varnishes.

A bituminous product is classifiable under Heading 27.15 when it is not shown to contain fillers, film-forming agents, or other paint-like ingredients that would make it suitable as a paint or varnish. Applying prior classification rulings, the tribunal held that Gouremastic Bituminous Black and Chassis Black fell under Heading 2715.90 as a bituminous mixture, not under Heading 3210.90 as paints and varnishes. The impugned classification was set aside and consequential relief followed.

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Issues: Whether the appellants' product, Gouremastic Bituminous Black and Chassis Black, was classifiable under Heading 2715.90 as a bituminous mixture or under Heading 3210.90 as paints and varnishes.

Analysis: The classification dispute turned on the character of the product. The earlier decisions referred to held that bituminous mixture is properly classifiable under Heading 27.15 and not under Heading 32.10, and that bituminous material not containing fillers, film-forming agents, or other substances making it suitable for use as paints or varnishes falls under Heading 27.15. Those authorities squarely covered the present product.

Conclusion: The product was classifiable under Heading 2715.90 and not under Heading 3210.90, and the appellant succeeded.

Final Conclusion: The impugned classification was set aside and the appeal was allowed with consequential relief.

Ratio Decidendi: A bituminous product that is not shown to contain paint-like ingredients or film-forming materials is classifiable as a bituminous mixture under Heading 27.15 rather than as paints and varnishes under Heading 32.10.

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