Printing essential to goods' character supports classification as products of the printing industry over a general paper goods heading.

Printed paper boards used as wrappers were held classifiable under SH 4901.90 as products of the printing industry, not under SH 4823.90. The decisive question was whether the printing was merely incidental to the wrappers' use or an essential feature giving them their character. Applying the relevant tariff entries and Note 2 to Section XI of the CETA Schedule, the Tribunal found that the printing was essential rather than incidental. The department's challenge to the classification therefore failed, and the lower appellate authority's view was sustained.

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Issues: Whether printed paper boards used as wrappers are classifiable under SH 4901.90 as products of the printing industry or under SH 4823.90.

Analysis: The goods were printed paper boards used as wrappers. Classification turned on whether the printing activity was merely incidental to the primary use of the goods or whether it was an essential feature giving the goods their character as products of the printing industry. The Tribunal followed its earlier final order in similar matters and applied the relevant tariff entries and Note 2 to Section XI of the CETA Schedule. On the facts, the printing was found to be essential rather than incidental.

Conclusion: The goods were correctly classifiable under SH 4901.90 as products of the printing industry and not under SH 4823.90.

Final Conclusion: The department's challenge to the classification failed and the lower appellate authority's view was sustained.

Ratio Decidendi: Where printing is essential to the identity of the goods, and not merely incidental to their use, the goods are classifiable as products of the printing industry.

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