Tariff classification of imported goods turns on importer's own description and commercial understanding of metallic yarn.

Imported goods described by the importer in the import licence, invoices and bill of entry as metallic yarn were correctly classified under Heading 52.01. The importer could not later dispute that description after initially claiming classification under a yarn entry, and the Tribunal's reliance on technical material showing metallised polyester film as commercially known as metallic yarn supported that result. Classification under Heading 39.07 or Heading 51.01/03 was rejected because the commercial description adopted in the import documents justified the tariff entry corresponding to metallic yarn.

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Issues: Whether the imported goods, described in the import documents as metallic yarn, were correctly classified under Heading 52.01 of the Customs Tariff rather than under Heading 39.07 or Heading 51.01/03.

Analysis: The goods were imported on the basis of an import licence, invoices and bill of entry describing them as metallic yarn. The appellant itself had initially claimed classification under a yarn entry. In the circumstances, the appellant was not permitted to contend that the goods were not yarn. The Tribunal's reliance on technical material showing that metallised polyester film is commercially known as metallic yarn supported the classification under Heading 52.01.

Conclusion: The goods were rightly classified under Heading 52.01 and not under Heading 39.07 or Heading 51.01/03.

Ratio Decidendi: For tariff classification, the description adopted by the importer in the import documents and the commercial understanding of the product may justify classification under the tariff entry corresponding to that description.

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