Composite goods classification turns on essential character, and ear buds were held classifiable as wadding and swabs.

Composite goods are classified by their essential character and commercial identity, not by weight of one constituent alone. Johnson Buds, comprising a polypropylene stick and cotton wadding, were held to be ear buds whose principal functional element was the cotton swab; they therefore fell under Sub-Heading 5601.10 as wadding and swabs, not under Chapter Sub-Heading 3926.90 as an article of plastics. The Revenue's appeal failed.

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Issues: Whether Johnson Buds were classifiable under Chapter Sub-Heading 3926.90 as an article of plastics or under Sub-Heading 5601.10 as wadding and swabs.

Analysis: The product was a composite item consisting of a polypropylene stick and cotton wadding. The decisive consideration was the essential character of the commodity and its identity in the market as ear buds. The component performing the principal functional role was the cotton swab, and the article was not to be classified merely on the basis that the plastic stick was predominant by weight. The interpretative rules did not justify treating the product as an article of plastic when its accepted commercial identity and use pointed to a textile-wadding classification.

Conclusion: The product was correctly classifiable under Sub-Heading 5601.10 and not under Chapter Sub-Heading 3926.90. The Revenue's appeal failed.

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