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Issues: Whether the respondents' products were classifiable under Tariff Item 22F(iv) on the basis that mineral fibres predominated in weight.
Analysis: The relevant tariff entry turned on whether mineral fibres or yarn predominated in the composite product by weight. The governing principle, as applied from the binding precedent, was that predominance means a larger weight percentage of the relevant constituent than the other constituents. The earlier view that the particular fibre must constitute the bulk of the product could not prevail against this interpretation.
Conclusion: The products were covered by Tariff Item 22F(iv) on the basis of predominance in weight, and the Tribunal's contrary view was not sustainable.
Ratio Decidendi: For tariff entries using the expression 'predominate in weight', classification depends on whether the relevant constituent has greater weight than the other constituents of the composite product.