Tariff classification of composite bullet proof doors and windows follows commercial identity, not the filler material used in construction.

Imported bullet proof doors and windows with aluminium frames were classified by reference to the article as commercially described and the tariff entry most specifically covering the complete product. The aluminium component was limited to the frame, while the bullet proof function was provided by the glass, so classification could not turn on the filler material alone. Heading 7610 for aluminium doors, windows and their frames was treated as the appropriate entry, and Heading 7020 for articles of glass was held inapplicable because the goods were not wholly glass articles. The lower classification was set aside in favour of the importer.

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Issues: Whether imported bullet proof doors and windows with aluminium frame were classifiable under Heading 7610 as aluminium doors and windows, or under Heading 7020 as articles of glass.

Analysis: The goods were commercially described in the invoice and in the importer's correspondence as bullet proof doors and windows, and the record showed that the aluminium component was confined to the frame while the bullet proof quality was imparted by the glass. The competing tariff entries were considered in the light of the interpretative rules and the principle that classification must follow the article's commercial identity and the description most apt to the goods. The residuary or broader glass entry was held inapposite because the goods were not wholly made of glass, while the tariff entry for doors, windows and their frames specifically covered the article in question.

Conclusion: The goods were classifiable under Heading 7610 as aluminium doors and windows, and not under Heading 7020 as articles of glass.

Final Conclusion: The appeal succeeded, and the classification adopted by the lower authorities was set aside in favour of the appellant.

Ratio Decidendi: A composite imported article is to be classified by its commercial identity and the tariff description most specifically applicable to the complete article, rather than by the material of a filler component that does not define its essential classification.

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