Classification of laminated paper sheets as plastic articles rejected because paper remained the dominant material and resin served only as a binder.

Decorative laminated paper sheets and boards manufactured by impregnating base paper with resin and laminating under heat and pressure were not articles made of plastic. The paper remained the predominant material, while the resin acted as a binder and did not give the product its essential character as plastic. Applying the commercial and trade meaning of "articles made of plastic," classification under Tariff Item 15(A)(2) was rejected and the contrary orders were set aside.

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Issues: Whether Decorative Laminated Paper Sheets/Boards are classifiable under Tariff Item 15(A)(2) as articles made of plastic.

Analysis: The product was manufactured by impregnating base paper with a resin solution and then laminating the sheets under heat and pressure. The paper retained a predominant role in the final product, and the material functioned as a binder rather than giving the article its essential character as plastic. Applying the commercial and trade understanding of the expression "articles made of plastic", the product could not be treated as one made wholly of plastic material or as a plastic article merely because resin was used in the process.

Conclusion: The classification under Tariff Item 15(A)(2) was rejected and the impugned orders to that extent were set aside.

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