Tariff classification of Electrical Grade Industrial Insulation Board confirmed under Heading 8546.00, not Heading 3920.31.

Electrical Grade Industrial Insulation Board was held to fall under Heading 8546.00 of the new Tariff rather than Heading 3920.31. The Tribunal confined the dispute to tariff classification and followed its earlier precedent, which had already considered the rival contentions on the same goods and concluded that the correct classification was under Heading 8546.00. The operative effect is that the product is to be classified as electrical insulation material under the new Tariff, excluding classification under Heading 3920.31.

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Issues: Whether Electrical Grade Industrial Insulation Board is classifiable under Heading 8546.00 or Heading 3920.31 of the tariff.

Analysis: The dispute was confined to tariff classification of Electrical Grade Industrial Insulation Board. The Tribunal followed its earlier in the cited precedent, which had already considered the rival contentions and held that such goods fall under Heading 8546.00 under the new Tariff.

Conclusion: The goods are classifiable under Heading 8546.00 under the new Tariff, not under Heading 3920.31.

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