Composite mica-based products classified as electrical insulators where essential character and end-use showed insulation function.

Composite Nomex Mica Paper and mica paper-based products made with insulating paper, adhesives and other materials were treated as electrical insulators because, as cleared, they had acquired the essential character of insulation goods and were used for insulating cables and machine parts. Heading 68.07 was confined to articles of mica or similar materials and did not extend to composite articles made with other materials. Later processes such as cutting, winding, heating, pressing or curing did not change the classification. On that basis, the goods were classifiable under Heading 85.46 as electrical insulators, supported by the HSN Explanatory Notes and prior classification practice.

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Issues: Whether Nomex Mica Paper and Mica Paper based composite products were classifiable as articles of mica under Heading 68.07 or as electrical insulators under Heading 85.46 of the Central Excise Tariff.

Analysis: The products were composite goods made from mica paper combined with insulating paper, adhesives and other materials, and were used for insulation of electrical cables and machine parts. Goods of Heading 68.07 covered articles of stone, plaster, cement, asbestos, mica or similar materials, and did not extend to composite articles made with other materials. The goods, as cleared, had acquired the essential character of electrical insulators and were used as such, so later cutting, winding, heating, pressing or curing did not alter their classification. The reasoning was supported by the HSN Explanatory Notes and prior decisions treating goods with insulating properties and use as insulators as falling under Heading 85.46.

Conclusion: The products were correctly classifiable under Heading 85.46 as electrical insulators, and not under Heading 68.07 as articles of mica.

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