Predominant character governs tariff classification where a minor vegetable component cannot override the mineral composition.

Tariff classification of imported master boards turned on their predominant composition: the goods were a calcium silicate matrix reinforced with only 9% cellulose fibre. On first principles, articles of vegetable material must consist mainly, if not wholly, of vegetable material, so a minor vegetable component could not justify classification as articles of vegetable materials agglomerated with mineral binders. The competing Chapter 38 claim also failed because the mineral element was predominant. The goods were therefore classified under Heading 68.01/16(1) of the Import Customs Tariff Schedule, 1975, according to their principal character.

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Issues: Classification of imported master boards under the Import Customs Tariff Schedule, 1975, and whether goods containing only 9% cellulose fibre could be treated as articles of vegetable materials agglomerated with mineral binders.

Analysis: The goods consisted of a calcium silicate matrix reinforced with cellulose fibre, but the cellulose content was only 9% and the mineral component was predominant. On first principles, an article of vegetable materials must consist mainly, if not wholly, of vegetable material. Applying that approach, the goods could not be regarded as articles of vegetable material agglomerated with mineral binders. The reasoning was supported by the principle that where the alleged constituent is only a minor component and does not constitute the principal ingredient, classification under the claimed heading is not justified. The alternative contention based on Chapter 38 was not accepted because the goods were found to fall within Heading 68.01/16(1).

Conclusion: The goods were correctly classifiable under Heading 68.01/16(1) of the Import Customs Tariff Schedule, 1975, and not under the claimed competing heading.

Ratio Decidendi: For tariff classification, a product cannot be treated as an article of vegetable material where the vegetable constituent is only a small minority and the mineral component is predominant; classification must follow the predominant character of the goods.

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