Tariff classification turns on imported goods' commercial identity, not intended use; plain polyester film fell outside the insulator heading.

Plain polyester film imported as Melinex-226 was treated as a distinct multi-purpose article, not as an identifiable finished electrical insulator. Classification depended on the condition, description and commercial identity of the goods at import, not on intended use, subsequent fabrication, or technical insulating properties. On that basis, the goods fell under sub-heading 3920.69 rather than sub-heading 8546.90. As the classification did not place the goods within the insulator heading, exemption under Notification No. 60/87-Cus. dated 1-3-1987 was not available.

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Issues: Whether plain polyester film imported as Melinex-226 was classifiable as electrical insulators under sub-heading 8546.90, or as polyester film under sub-heading 3920.69, and whether it was entitled to the benefit of Notification No. 60/87-Cus. dated 1-3-1987.

Analysis: The imported goods were shown throughout the purchase order, invoice and bill of entry as plain polyester film. The product literature indicated that the film had several uses, including applications in the electrical industry, and was not limited to use as an electrical insulator. The Tribunal held that classification must be determined by the condition and description of the goods at the time of import, and by the manner in which they are known in trade and commerce, rather than by intended use or subsequent fabrication. The authorities had also found that the goods, as imported in running length, were not identifiable finished insulators of the kind covered by Heading 8546.

Conclusion: The goods were not classifiable as electrical insulators under sub-heading 8546.90 and were correctly assessed under sub-heading 3920.69. The exemption under Notification No. 60/87-Cus. dated 1-3-1987 was therefore not available.

Ratio Decidendi: For tariff classification, the decisive factors are the description and commercial identity of the goods in the condition in which they are imported; intended use or technical insulating properties do not control classification where the goods are known and traded as a distinct multi-purpose article.

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