Tariff classification turns on product composition and predominant character, not end-use alone, for vinyl floor coverings.

Vinyl floor coverings containing asbestos sheet as the major component were treated as classifiable under Tariff Item 22F(4), because the tariff wording did not require mineral fibres to exceed 50 per cent by weight. The composition and predominant character of the product were considered more relevant than end-use alone, and the fact that the goods were used as flooring did not by itself attract the rival entry. The product was therefore held to fall under Tariff Item 22F(4) rather than Tariff Item 22G, in favour of the assessee.

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Issues: Whether vinyl floor coverings manufactured by the appellant were classifiable under Tariff Item 22F(4) of the erstwhile Central Excise Tariff or under Tariff Item 22G.

Analysis: The product was shown by the chemical report to contain asbestos sheet as the major component, with mineral fibre content of 39.1 per cent. The expression used in Tariff Item 22F(4) was treated as not requiring a rigid rule that mineral fibres must exceed 50 per cent by weight. Since the tariff language referred to predominance and the item was not shown to be covered by the rival entry merely because it was used as flooring, the composition and character of the product were considered more relevant than end-use alone.

Conclusion: The product was held to be more appropriately classifiable under Tariff Item 22F(4), and not under Tariff Item 22G, in favour of the assessee.

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