Tariff classification of car MP3 players limited valuation benefit to the specific MP3 player entry and 30% abatement.

Car MP3 players were treated as falling within the specific tariff entry for MP3 players, as the description of the imported goods matched the heading and the distinction drawn between a car MP3 player and an MP3 player was rejected. On that basis, the valuation benefit could not be extended beyond the applicable notification, and only 30% abatement was available instead of 35%. The note emphasizes that classification follows the plain description of the goods and the specific entry, not a broader or differently framed category.

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Issues: Whether car MP3 players were classifiable as MP3 players under the relevant tariff entry and, consequently, entitled only to 30% abatement instead of 35%.

Analysis: The goods imported were described as car MP3 players, but the tariff entry specifically covered MP3 players. The distinction suggested by the appellant between a car MP3 player and an MP3 player was held to be untenable in view of the plain description of the goods and the tariff heading. Since the goods answered the specific entry and not the residuary or other claimed category, the valuation benefit could not be extended beyond what the applicable notification provided.

Conclusion: The goods were held to fall within the MP3 player entry and were entitled only to 30% abatement. The appeal failed.

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