Essential character test governs tariff classification of a glass ornamental article, placing it under glassware rather than printed matter.

Imported graphistone article was examined for tariff classification between Chapter 49, covering printed matter, and Chapter 70, covering glassware. Classification under Chapter 49 depends on printing being the primary feature, not merely incidental to the article's use. The goods were found to be essentially a glass-based ornamental item, with the engraved text playing only an ancillary role. Applying the principle that composite goods are classified by their essential character, the product was treated as glass for tariff purposes. Chapter 70 was therefore held to be the correct classification, and the Revenue's classification was sustained.

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Issues: Whether the imported graphistone article was classifiable under Chapter 49 as printed matter or under Chapter 70 as glassware, and whether the composite nature of the goods required classification according to their essential character.

Analysis: The article consisted of a small crystal with engraved text, supported by borosilicate glass and viewed through an attached magnifying lens. Chapter 49 covers products of the printing industry, and classification thereunder depends on printing being the primary feature rather than merely incidental to the use of the article. The imported goods were found to be essentially a glass-based ornamental article, with printing serving only an ancillary role. In a composite article made of different materials, the applicable tariff principle is to classify it according to the material that gives it its essential character. On that basis, the essential character of the product was held to be that of glass, making Chapter 70 the appropriate classification.

Conclusion: The article was not classifiable under Chapter 49 and was correctly classifiable under Chapter 70, so the classification adopted by the Revenue was upheld.

Final Conclusion: The appeal failed and the impugned classification under Chapter 70 was sustained.

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