Essential character test directs classification of sanitary napkins under Heading 4818.00, not as apparel.

Sanitary napkins made from cellulose wadding and non-woven fabric were treated as composite goods whose essential character was derived from cellulose wadding, an absorbent sanitary material. Applying Rule 3(b) of the tariff interpretation rules, classification followed the component giving the product its essential character. Chapter 62 was held inapplicable because sanitary napkins are not apparel or clothing accessories, and Section XI excluded the relevant Chapter 48 goods. The product was therefore correctly classified under Heading 4818.00 as sanitary articles, with the classification in favour of the Revenue upheld.

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Issues: Whether sanitary napkins manufactured from cellulose wadding and non-woven fabric were classifiable under sub-heading 6201.00 as articles of apparel or under Heading 4818.00 as sanitary articles of paper pulp, paper or cellulose wadding.

Analysis: The product was a composite article, but its predominant component was cellulose wadding, which imparted its essential character as an absorbent sanitary pad. Applying Rule 3(b) of the Rules for Interpretation of the Excise Tariff, composite goods are classified according to the material or component giving them their essential character. Chapter 62 was also held inapplicable because sanitary napkins are not apparel or clothing accessories and Section XI excludes products of Chapter 48. The classification under Heading 4818.00 was supported by the tariff structure and the corresponding Customs Tariff entry for sanitary napkins.

Conclusion: Sanitary napkins were correctly classifiable under Heading 4818.00 and not under sub-heading 6201.00; the classification in favour of the Revenue was upheld.

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