Specific tariff classification prevails over general plastic heading, defeating exemption for tape recorder components

Imported tape deck mechanisms and plastic moulded components were held to be more specifically classifiable as component parts of cassette tape recorders under Heading 92.01/13, rather than as articles of plastic under Chapter 39.07. The more specific customs classification prevailed over the general plastic heading, so the goods did not qualify for exemption under Notification No. 228/76-Cus. The reference to Item 15A(2) of the Central Excise Tariff did not alter the customs classification. Refund was therefore not available.

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Issues: Whether the imported tape deck mechanisms and plastic moulded components were classifiable under the heading for component parts of cassette tape recorders rather than as articles of plastic so as to attract exemption under Notification No. 228/76-Cus.

Analysis: The goods were imported and declared as component parts of cassette tape recorders and were assessed under Heading 92.01/13 with countervailing duty. Notification No. 228/76-Cus. applied only to goods falling under Chapter 39.07. The goods, though made of plastic, had a more specific tariff identity as component parts of tape recorders and radios under Chapter 92. The more specific heading was therefore required to prevail over the general heading for articles of plastic. The reference to Item 15A(2) of the Central Excise Tariff did not assist the importers because a more specific classification was available on the customs side.

Conclusion: The goods were correctly classified under Heading 92.01/13 and were not entitled to exemption under Notification No. 228/76-Cus.; the claim for refund failed.

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