Tariff classification by predominant use: antioxidants used mainly in non-rubber applications were not dutiable as rubber processing chemicals.

Imported antioxidant chemicals were held not to be classifiable as rubber processing chemicals under Tariff Item 65 because the Department did not prove their sole or predominant use in rubber processing. Mere proof that the goods were antioxidants or could also be used in rubber applications was insufficient. The record showed principal use in polyethylene and other non-rubber applications, and the broader polymer usage did not justify inferring a rubber-processing character. The goods were therefore correctly classified under Tariff Item 68, with the burden resting on the Department to establish the specific tariff heading by reference to the goods' predominant function.

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Issues: Whether imported antioxidant chemicals were classifiable under Tariff Item 65 as rubber processing chemicals on the basis of a possible or alternative rubber use, or whether they fell under Tariff Item 68.

Analysis: Tariff Item 65 covered rubber processing chemicals, including antioxidants, but the decisive consideration was whether the goods had their sole or predominant use as rubber processing chemicals. The Department had to establish that the goods were covered by that item. Mere evidence that the goods were antioxidants or that they could also be used in rubber processing was insufficient. The material showed that the goods were used mainly in polyethylene and other non-rubber applications, and the record did not establish predominant use in rubber processing. The reasoning that a rubber-related use could be inferred from broader polymer usage was rejected.

Conclusion: The goods were not proved to fall within Tariff Item 65 and were correctly classifiable under Tariff Item 68.

Ratio Decidendi: Where tariff classification turns on the function of goods, the Department must prove that the relevant function is the sole or predominant use; a mere possible or secondary use is not enough to attract the specific tariff item.

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