Paper-based composite packing material classified under Chapter 4811.29; exemption denied after tariff interpretation favored the most specific heading.

Imported composite packing material was held classifiable under Chapter Heading 4811.29 because paper was the predominant component, with aluminium foil and polyethylene serving as backing and coating materials. Chapter Note 1(f) to Chapter 48 did not exclude the goods, and Note 1(m) was inapplicable because the product was not metal foil backed with paper in the relevant sense. Classification under Chapter 39 was rejected since the goods were not plastic plates, sheets, films, foil or strip, and Chapter 76.07 was also rejected because aluminium did not give the product its essential character. Applying Rule 3(a), the most specific paper-based heading prevailed, and exemption under Notification No. 125/86-Cus. was not available.

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Issues: Whether the imported composite packing material was correctly classified under Chapter Heading 4811.29 of the Customs Tariff Act rather than under Chapter Heading 3921.90 or Chapter 76.07, and whether it was entitled to the benefit of Notification No. 125/86-Cus. dated 17-02-1986.

Analysis: The composition of the goods showed that paper was the predominant component, with aluminium foil and polyethylene used as backing and coating materials. Chapter Note 1(f) to Chapter 48 did not exclude the goods because the paper component predominated over plastics, and Chapter Note 1(m) was inapplicable because the goods were not metal foil backed with paper in the sense contemplated by that note. Chapter 39 was ruled out because the goods were not plastic plates, sheets, films, foil or strip. Chapter 76.07 was also rejected because, on the facts, aluminium was not the essential characteristic of the product. Applying Rule 3(a) of the Rules for the Interpretation of the Customs Tariff Act, the heading giving the most specific description, namely the paper-based heading, had to be preferred.

Conclusion: The goods were correctly classifiable under Chapter Heading 4811.29, and the exemption under Notification No. 125/86-Cus. was not available.

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