Tariff classification of rubberised undercoat turned on bitumen predominance, placing the product under bituminous and coal-tar blacks.

'ESSO Rubberised Under coat' was treated as a dark coloured liquid mainly composed of asphalt, rubber and solvent, and the decisive classification factor was the predominance of bitumen in its composition. The presence of a small quantity of rubber did not take the product outside the specific entry for bituminous and coal-tar blacks, because no requirement was shown that such goods must contain only bitumen and no rubber. The product was therefore classifiable under Tariff Item 14-II(ii) as bituminous and coal-tar blacks, and not under Tariff Item 14-II(i) as varnishes.

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Issues: Whether the product 'ESSO Rubberised Under coat' was classifiable under Tariff Item 14-II(i) as varnishes or under Tariff Item 14-II(ii) as bituminous and coal-tar blacks.

Analysis: The goods were found to be a dark coloured liquid mainly composed of asphalt, rubber and solvent. The decisive consideration was the predominance of bitumen over rubber in the composition of the product. The presence of a small quantity of rubber did not exclude the goods from the scope of the specific entry for bituminous and coal-tar blacks, and there was no authority requiring that such blacks must contain only bitumen and no rubber.

Conclusion: The product was classifiable under Tariff Item 14-II(ii) as bituminous and coal-tar blacks and not under Tariff Item 14-II(i) as varnishes.

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