Classification of polyacrylonitrile powder as plastic material under the specific tariff entry, excluding the residuary entry.

Polyacrylonitrile powder used to manufacture acrylic fibre was treated as a polymerisation product with the characteristics of a plastic material. The Tribunal held that solution spinning and extrusion were materially related processing methods for plastic formation, and that the powder could be shaped into fibre through its plasticity and cohesion. On that basis, the specific tariff entry was preferred over the residuary entry, and the distinction sought between the first and second parts of Item 15A(1) was rejected. The goods were therefore classifiable under Tariff Item 15A(1), not Tariff Item 68.

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Issues: Whether polyacrylonitrile powder used in the manufacture of acrylic fibre was classifiable under Tariff Item 15A(1) of the Central Excise Tariff, or alternatively under Tariff Item 68.

Analysis: The product was held to be a polymerisation product with the characteristics of a plastic material. The Tribunal treated solution spinning and extrusion as materially related forms of processing for the purposes of plastic formation, and held that the powder could be shaped into fibre through a process that depended upon its plasticity and cohesion. The residuary tariff entry was held to be unavailable because the goods were found to fall within the more appropriate specific tariff item. The reasoning also rejected the distinction sought to be drawn between the first and second parts of Item 15A(1).

Conclusion: The goods were correctly classifiable under Tariff Item 15A(1) and not under Tariff Item 68.

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