Tariff classification for builder hardware follows the more specific product description, not the assessee's claimed drawback entry.

Exported aluminium builder hardware was held to fall under Tariff Entry No. 8302.02 rather than Tariff Item No. 7616.02 for drawback purposes. The classification turned on the product description in the tariff, with base metal mountings and builder hardware treated as covered by the more specific entry for other builder hardware. The assessee's claimed classification was not accepted because goods must be classified under the tariff entry that more appropriately and specifically describes them. The Revenue's classification was therefore upheld.

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Issues: Whether the exported aluminium builder hardware was classifiable under Tariff Item No. 7616.02 or under Tariff Entry No. 8302.02 for the purpose of drawback.

Analysis: The exported goods were described as aluminium builder hardware. Tariff Heading 8301.02 dealt with base metal mountings and brass builder hardware under sub-heading 8302.01, which indicated that other builder hardware fell within Tariff Entry No. 8302.02. On that basis, the classification claimed by the appellant under Tariff Item No. 7616.02 was not accepted.

Conclusion: The goods were correctly classifiable under Tariff Entry No. 8302.02 and not under Tariff Item No. 7616.02.

Final Conclusion: The appeal failed and the Revenue's classification was upheld.

Ratio Decidendi: Where tariff entries specifically cover the goods by description, classification must follow the more appropriate entry rather than the one claimed by the assessee for drawback purposes.

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