Classification of decorative paper turns on the paper base and essential character, not the PVC embossing percentage.

Imported goods described in the bill of entry and invoice as decorative paper were held to fall under Item 48.01/21 rather than Item 39.01/06, because the decisive feature was the paper base with PVC embossing on one side, not the proportion of PVC used in the embossing process. The product retained the essential character of wallpaper or decorative paper, and the department had the burden of showing that it was outside the licence description. Unsupported characterisations as plastic wall covering or imitation leather were rejected for lack of technical or trade evidence, and the goods were treated as covered by the import licence for decorative paper.

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Issues: Whether the imported goods, described as decorative paper, were correctly classifiable under Item 48.01/21 rather than Item 39.01/06, and whether they were covered by the import licence for decorative paper.

Analysis: The goods were described in the bill of entry and invoice as decorative paper, and the department therefore bore the burden of showing that they were outside the licence and not decorative paper. The laboratory report showed a paper base with PVC embossing on one side. The determining feature was the base material on which the embossing was done, not the percentage of PVC used in the embossing process. The product retained the essential character of wallpaper or decorative paper, and the descriptions adopted by the lower authorities as plastic wall covering or imitation leather were unsupported by technical or trade evidence.

Conclusion: The goods were correctly classifiable under Item 48.01/21 and were covered by the import licence.

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