Tariff classification burden of proof failed where chemical analysis did not conclusively show acrylic polymers over prepared chemicals.

Classification of imported goods turned on whether Metablen P-551 and Metablen C-201 were prepared chemicals under Heading 3823.90 or acrylic polymers under Heading 3906.90. The test report and supporting material did not conclusively establish the goods as acrylic polymers, because the analytical data did not answer the relevant composition issue and the laboratory notes were not categorical. The Department therefore failed to discharge the burden of proving the correct tariff entry by clear and clinching evidence, and the classification under Heading 3823.90 was accepted.

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Issues: Whether the imported goods, described as Metablen P-551 and Metablen C-201, were classifiable as prepared chemicals under Heading 3823.90 or as acrylic polymers under Heading 3906.90.

Analysis: The classification dispute turned on the chemical nature of the goods and the evidentiary value of the test report. The analytical material did not answer the relevant query on composition, the report was not categorical, and the available literature and laboratory notes did not conclusively establish that the goods were acrylic polymers. A classification demand could not be sustained where the Department had not discharged the burden of proving the correct tariff entry by clear and clinching evidence.

Conclusion: The goods were not proved to be classifiable under Heading 3906.90, and the appellants' classification under Heading 3823.90 was accepted.

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