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Issues: (i) whether the imported educational audio picture cards were classifiable under Chapter 85 as recorded media or under Chapter 49 as printed matter; (ii) whether, if classifiable under Chapter 49, they fell under Heading 49.03 as children's picture books rather than under Heading 49.11 as other printed matter.
Issue (i): whether the imported educational audio picture cards were classifiable under Chapter 85 as recorded media or under Chapter 49 as printed matter.
Analysis: The goods were composite articles consisting of pictorial and textual cards with an affixed audio tape. Their intrinsic character was held to be supplied by the picture and lettering, which gave them educational value and attracted children, while the tape was only an accessory component. Applying Rule 3(b) of the General Rules for the Interpretation of the First Schedule to the Customs Tariff Act, the component giving the goods their essential character had to determine classification. Since that essential character was not imparted by the tape, Chapter 85 was held inapplicable.
Conclusion: The goods were not classifiable under Chapter 85.
Issue (ii): whether, if classifiable under Chapter 49, they fell under Heading 49.03 as children's picture books rather than under Heading 49.11 as other printed matter.
Analysis: The cards were treated as books in trade understanding and in the supplier's literature, and Chapter Note 4 to Chapter 49 supported a broad understanding of books. The goods were compiled for the interest and amusement of children and for guidance in early education, with pictures forming the principal interest. Heading 49.11 was only a residuary entry, and Rule 3(c) could not displace the more specific description in Heading 49.03. The goods therefore answered the description of children's picture books.
Conclusion: The goods were classifiable under Heading 49.03 and not under Heading 49.11.
Final Conclusion: The imported goods were held to be children's picture books falling under Chapter 49, and the assessee succeeded in the classification dispute.
Ratio Decidendi: For composite goods, classification must follow the component giving the article its essential character, and where a specific tariff description squarely applies, a residuary heading cannot be invoked.
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