Composite product classification follows the principal article where aluminium foil serves only as packing, not a reusable container.

A composite product consisting of a sugar cone placed inside an aluminium foil cone was held classifiable under Chapter 19 rather than Chapter 76. The aluminium foil cone, though separately classifiable under Chapter 76, was treated as a wrapper or packing used to hold the sugar cone for filling ice cream, not as a container in the relevant sense. Applying the interpretative rules for packing material presented with goods, the product was classified with the principal article because the packing was of a kind normally used for such goods and was not suitable for repetitive use. The assessee's classification was accepted.

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Issues: Whether sugar cones placed inside aluminium foil cones are classifiable under Chapter 19 as claimed by the assessee, or under Chapter 76 as contended by the Revenue.

Analysis: The aluminium foil cone, when cleared separately, was admittedly classifiable under Chapter 76, while the sugar cone was classifiable under Heading 1905.3290. The dispute concerned only the composite product. The aluminium foil cone was held not to be a container in the relevant sense, but merely a wrapper or packing meant to hold the sugar cone for filling ice cream. Applying the interpretative rules, the packing material presented with the goods was required to be classified with the goods when it was of a kind normally used for packing such goods and was not suitable for repetitive use. The predominance of the sugar cone in the composite product also supported classification with the principal article.

Conclusion: The composite product was classifiable under Chapter 19 and not under Chapter 76. The assessee's classification was accepted.

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