Tariff classification of ice-boxes as plastic household articles, not furniture, with remaining issues remanded for reconsideration.

Ice-boxes were treated as household articles of plastics rather than furniture because they lacked the ordinary attributes of furniture and were used for keeping ice. Classification under Heading 94.03 was therefore rejected, and Heading 39.24 was held to be the proper tariff heading. As the Tribunal had decided only the classification issue and had not examined the remaining contentions raised before it, those unresolved questions were required to be considered on remand.

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Issues: Whether ice-boxes were correctly classified under Heading 39.24 as household articles of plastics, or under Heading 94.03 as furniture, or under Heading 39.26 as builder's ware of plastics.

Analysis: Ice-boxes do not possess the attributes of furniture as commonly understood and cannot be classified under Heading 94.03. They are household articles used for keeping ice, and the proper classification was held to be under Heading 39.24. Since the Tribunal had decided the matter only on the classification issue and had not examined the other contentions raised before it, those questions required consideration on remand.

Conclusion: The classification under Heading 94.03 was held to be incorrect and the proper classification was held to be Heading 39.24. The matter was remanded to the Tribunal for decision on the remaining questions.

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