Art paper classification under Heading 48.01/21(3) confirmed on identical technical facts and prior tribunal reasoning.

Imported art paper with a grammage of 210 grams per square metre was held to fall under Heading 48.01/21(3), as the classification dispute was identical to an earlier tribunal ruling on the same goods and technical basis. Applying that earlier decision, the Tribunal accepted the claimed classification and rejected the contrary classification under Heading 48.01/21(1).

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Issues: Whether the imported art paper was correctly classifiable under Heading 48.01/21(3) rather than Heading 48.01/21(1).

Analysis: The appeals involved consignments of art paper imported with a grammage of 210 grams per square metre. The dispute on classification was identical to an earlier tribunal decision on the same goods and on the same technical basis. Following that decision, the Tribunal accepted that the proper classification of the goods was under Heading 48.01/21(3).

Conclusion: The goods were correctly classifiable under Heading 48.01/21(3), and the contrary classification was rejected.

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