Tariff context controls meaning of paperboard, so corrugated board was correctly excluded from exemption.

Corrugated board was treated as paperboard for the amended exemption notification because the tariff schedule expressly placed corrugated board within the class of paperboards. On that consistent tariff context, the later notification excluding paperboards from exemption applied to corrugated board as well, so exemption was unavailable. Dictionaries and technical publications did not support a narrower meaning; they instead confirmed that corrugated fibreboard is a form of paperboard. The operative principle is that the same expression in a later exemption notification should be construed consistently with the tariff schedule where that schedule has already classified the product.

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Issues: Whether corrugated board fell within the expression "paperboard" in the amended exemption notification, and therefore stood excluded from the exemption.

Analysis: The relevant tariff entry for paper, all sorts, expressly mentioned corrugated board among the kinds of paperboard covered by the schedule. The later notification excluded paperboards from the exemption, and the context of the tariff item showed that corrugated board was one of the paperboards contemplated by that expression. The dictionaries and technical publications relied upon by the appellant did not support the contrary view; rather, they confirmed that corrugated fibreboard is a form of paperboard.

Conclusion: Corrugated board is paperboard for the purpose of the amended exemption notification, and the denial of exemption was correct.

Ratio Decidendi: Where the tariff schedule itself places corrugated board within the class of paperboards, the same expression in a later exemption notification must be construed consistently with that tariff context.

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