Optical fibre cable classification turns on whether fibres are individually sheathed, not merely coated under tariff law.

Optical fibre cables with dual acrylate coating were examined for tariff classification under the distinction between Heading 8544 and Heading 9001. The tariff text and HSN were read contextually, and the ative question was whether the fibres were individually sheathed, as required by Heading 8544, or merely coated. The expressions "sheath" and "coating" were treated as different in ordinary, scientific and tariff usage, and technical material, foreign rulings and supplier views were found insufficient to equate acrylate coating with sheathing. The cables were therefore excluded from Heading 8544 and classified under Heading 9001.

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Issues: Whether optical fibre cables imported for telecommunication, having dual acrylate coating on the fibres, are classifiable under Heading 8544 as optical fibre cables made up of individually sheathed fibres and eligible for exemption, or under Heading 9001 as optical fibre cables other than those of Heading 8544.

Analysis: The tariff and HSN were read contextually, and the decisive distinction was held to be whether the fibres were individually sheathed, not merely whether the cables were used for telecommunications. The expressions "sheath" and "coating" were treated as different in ordinary, scientific and tariff usage. The technical literature, HSN notes, foreign rulings and supplier opinions relied upon for the proposition that dual acrylate coating amounted to sheathing were found insufficient to show that the coating itself was a sheath. The materials instead indicated that the protective outer layers around the fibre or buffer tubes were the relevant sheaths, while the acrylate layer remained a coating. The references to colour coding and telecommunication use did not override the tariff text, which specifically limits Heading 8544 to optical fibre cables made up of individually sheathed fibres.

Conclusion: The cables were held not classifiable under Heading 8544 and were held classifiable under Heading 9001.

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