Commercial parlance test guided classification of scooter and motorcycle saddles, placing them under the residuary tariff item.

Scooter and motorcycle saddles made by single-shot injection moulding were held not to fall within Tariff Item 15A(4), because that entry covers only articles made of polyurethane foam. The manufacturing process and the finished condition of the goods showed that they emerged as ready-to-use saddles or seats, not as polyurethane foam articles in the tariff sense. Applying the commercial parlance test, the products were understood in trade as vehicle saddles or seats, identified by their function rather than by the material used. As no further processing was required and the goods were not commonly known as polyurethane foam articles, classification under Tariff Item 68 was correct.

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Issues: Whether scooter and motorcycle saddles manufactured by the assessee through single-shot injection moulding are classifiable under Tariff Item 15A(4) as articles made of polyurethane foam, or under Tariff Item 68.

Analysis: Tariff Item 15A(4) covers only articles made of polyurethane foam. The manufacturing process and the nature of the finished product showed that the goods emerged as ready-to-use saddles or seats, not as polyurethane foam articles in the sense contemplated by the tariff entry. The commercial parlance test was also relevant: in trade and consumer understanding, the product was bought as a saddle or seat for a scooter or motorcycle, and its identity was associated with its functional character rather than with the material used. The product did not require further processing and was not commonly known as an article of polyurethane foam.

Conclusion: The goods were not classifiable under Tariff Item 15A(4) and were correctly classifiable under Tariff Item 68.

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