Molybdenum goods classification turns on whether curved lamp parts remain sheet material or become articles of molybdenum.

Imported molybdenum mirror and shield were treated as articles of molybdenum rather than flat plates, sheets, strips or foils because the tariff concept of those products requires a flat surface and uniform thickness. Once the goods were cut, curved and fashioned into specialised automobile lamp reflectors or shields, they lost the character of sheet material and acquired the identity of a finished article. Applying the residual classification entry and the interpretive rule that the heading occurring last in numerical order prevails where competing entries equally apply, the goods were classifiable under CTH 81029900, not CTH 81029590.

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Issues: Whether imported molybdenum mirror and shield are classifiable under CTH 81029590 as plates, sheets, strips and foils, or under CTH 81029900 as other articles of molybdenum.

Analysis: The relevant tariff structure and Chapter Note 1(g) to Chapter 74, applied mutatis mutandis to Chapter 81, show that plates, sheets, strips and foils must be flat-surfaced products of uniform thickness and should not assume the character of articles of other headings. The imported goods were admitted to be curved and shaped to function as shields or reflectors in automobile lamps. Once the material was cut, curved and fashioned for that specialised use, it ceased to retain the character of a flat sheet and acquired the identity of an article of molybdenum. The classification therefore fell to be determined under the residual and later entry, and the Tribunal accepted the department's application of the interpretive rule placing goods in the heading occurring last in numerical order where competing entries equally apply.

Conclusion: The goods are classifiable under CTH 81029900 and not under CTH 81029590, and the department's classification stands upheld.

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