Classification of faceted glass beads as beads under tariff entry 7018 10 20 confirmed, with no countervailing duty.

Faceted glass beads or chatons were treated as classifiable under Tariff Item 7018 10 20 as beads, rather than under Tariff Item 7018 10 90, because prior Tribunal decisions had consistently regarded chatons as a form of glass bead even when not pierced. The Tribunal relied on earlier rulings and the Supreme Court's affirmation in VMB Impex, and found no reason to disturb the settled classification adopted by the adjudicating authority. On that basis, the Revenue's challenge failed and the classification did not attract countervailing duty.

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Issues: Whether the imported goods described as faceted glass beads or chatons were classifiable under Tariff Item 7018 10 20 as beads, or under Tariff Item 7018 10 90, and whether such classification attracted countervailing duty.

Analysis: The Tribunal noted that earlier decisions had consistently held chatons to be a of glass beads, even if they were not pierced, and had classified them under the bead entry. It relied on prior Tribunal rulings and the Supreme Court's affirmation of the view taken in VMB Impex. On that basis, the Tribunal found no reason to depart from the settled classification adopted by the adjudicating authority.

Conclusion: The goods were correctly classified under Tariff Item 7018 10 20 as beads and not under Tariff Item 7018 10 90; the Revenue's challenge failed, and the classification did not attract countervailing duty.

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