Specific tariff description controls classification where PVC tape remains capable of electric insulation despite incidental identification use.

Rigid grade PVC non-adhesive tape capable of electric insulation was held to fall within Item 59 as electric insulating tape because classification turned on whether the goods answered that specific description and possessed that functional character. Its manufacture in different colours and incidental use for cable identification or binding did not alter its essential character. The predominant or primary use test was inapplicable where the tariff entry itself specifically described the goods by function. Goods remaining capable of use as electric insulating tape continued to fall within the entry even if that use was secondary.

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Issues: Whether rigid grade PVC non-adhesive tape, capable of being used for electric insulation, fell within Item 59 as electric insulating tape, and whether its primary use for identification or binding excluded it from that entry.

Analysis: Item 59 was a specific tariff entry for electric insulating tapes. The tape manufactured by the petitioners possessed insulating properties and was used in the transmission of electricity. The fact that the tape was manufactured in different colours and could also serve for identification of cables did not affect its essential character for classification. The rule of predominant or primary use did not apply where the tariff entry itself specifically covered the goods by description. A product capable of use as an electric insulating tape remained within the entry even if its use was also secondary or incidental for other purposes.

Conclusion: The tape was correctly classified under Item 59, and the petitioners' challenge failed.

Ratio Decidendi: Where a tariff entry specifically describes goods by function or character, classification depends on whether the goods answer that description and are capable of that use, and not on whether that use is primary or secondary.

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