Classification of imported film ribbons turns on import condition, with jumbo rolls held to be coated plastic film, not ribbons.

Imported correctable film ribbons in 660 mm jumbo roll form were classified by reference to their condition on import, not their intended use after further slitting or manufacturing. Because the goods entered as plastic film and not as ribbons, Heading 96.12 for typewriter or similar ribbons did not apply. Heading 39.20, read with Note 10 to Chapter 39, covered coated plastic film, including film that is printed or otherwise surface worked, and coating was treated as surface working. The goods were therefore correctly classifiable under Heading 39.20, and the competing claim under Heading 96.12 failed.

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Issues: Whether the imported correctable film ribbons jumbo rolls were classifiable under Heading 96.12 as typewriter or similar ribbons, or under Heading 39.20 as coated plastic film.

Analysis: The decisive factor was the form and condition in which the goods were imported. The goods were 660 mm wide jumbo rolls and, on import, were not ribbons but plastic film. The heading for typewriter or similar ribbons did not extend to articles that required further slitting and manufacturing before becoming ribbons. The condition at the time of importation governed classification. Heading 39.20, read with Note 10 to Chapter 39, covered plastic film whether or not printed or otherwise surface worked, and coating was treated as a form of surface working. The competing heading 96.12 was therefore inapplicable.

Conclusion: The goods were correctly classifiable under Heading 39.20 and not under Heading 96.12; the classification claim of the appellant failed.

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