Specific tariff entry prevails over generic plastics heading for cable jointing kit components classified as insulating fittings.

Imported cable jointing kit components were held to be classifiable as insulating fittings under Heading 85.47, because their essential character and technical use were for cable jointing and insulation work. Heading 39.26 was treated as a generic, omnibus entry, while Heading 85.47 was the more specific description; the specific entry therefore prevailed. The commercial identity of the goods and the understanding of users, supported by departmental advice, also favoured classification under Chapter 85. The goods were accordingly classified under Heading 85.47 and not under Heading 39.26.

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Issues: Whether the imported articles described as components for cable jointing kits were classifiable under Heading 85.47 as insulating fittings or under Heading 39.26 as articles of plastics.

Analysis: The articles were used for highly technical cable jointing and insulation work, and their essential character was that of insulating fittings rather than ordinary plastic articles. Heading 39.26 was an omnibus and generic entry, while Heading 85.47 was a more specific description covering insulating fittings. The principle that a specific entry prevails over a general entry applied to the tariff classification. The understanding of the goods by those using them and departmental advice also supported classification under Chapter 85.

Conclusion: The goods were correctly classifiable under Heading 85.47 and not under Heading 39.26, in favour of the assessee.

Ratio Decidendi: For tariff classification, a specific entry describing the essential character of the goods prevails over a generic or omnibus entry, and the commercial identity and use of the goods are relevant in determining the proper classification.

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