Tariff classification of blended yarn upheld under residuary entry after competing specific entries were found inapplicable.

Blended yarn composed of polyester, cotton and polynosic was held not to fall within either Item 18E as non-cellulosic spun yarn or Item 18-III(ii) as yarn of cellulosic origin. Applying the recognised classification principles, the SC accepted the Tribunal's assessment of the yarn composition and found no reason to depart from its view that the competing specific tariff entries were inapplicable. The residuary entry was therefore upheld, and the claims under both specific items failed.

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Issues: Whether the blended yarn, having regard to its composition, was classifiable under Item 18E as non-cellulosic spun yarn, under Item 18-III(ii) as yarn of cellulosic origin, or under the residuary entry.

Analysis: The yarns contained mixed constituents of polyester, cotton and polynosic. The Tribunal examined the composition and held that the goods did not fall within either of the competing specific tariff entries. Applying the classification principles recognised in the cited precedent, the Court found no reason to differ from the Tribunal's approach and accepted the resort to the residuary entry.

Conclusion: The classification under the residuary entry was upheld and the competing claims under Item 18E and Item 18-III(ii) failed.

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