Printed plastic sheets retain Chapter 49 classification despite use in illuminated advertisement displays, not Heading 94.05 parts of signs.

Translucent plastic sheets screen-printed with graphics and text for illuminated advertisement displays retained their character as printed goods under Chapter 49. The fact that they were placed in a frame and illuminated for use in a sign did not convert them into parts of illuminated signs under Heading 94.05, because subsequent use in an advertising display does not displace the specific classification of the printed material. The broader heading for illuminated signs could not override the more specific printed character of the sheets, so the assessee's classification under Chapter 49 was upheld.

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Issues: Whether the translucent plastic sheets printed with graphics and text for use in illuminated advertisement displays were classifiable as products of the printing industry under Chapter 49 or as parts of illuminated signs under Heading 94.05.

Analysis: The printed sheets were produced by screen-printing and were meant to be placed in a frame and illuminated for display. Their importance in the final advertisement medium did not alter their character as printed sheets. The fact that they were essential to the working of the sign did not mean that printing itself created the illuminated sign. A product does not cease to be classifiable under Chapter 49 merely because it is subsequently used as an element in an advertising display, and the broader heading for illuminated signs could not be invoked to override the specific character of the printed material.

Conclusion: The sheets were correctly classifiable under Chapter 49 and not under Heading 94.05, so the classification adopted by the assessee was upheld.

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