Tariff classification of composite battery component turned on essential character and Interpretative Rule 3, not Rule 2(b).

Classification of a composite imported article depended on its essential character and the proper use of the tariff interpretative rules. The goods comprised a carbon layer, zinc sheet and laminated paper carrying electrolyte, and were not understood as carbon electrodes or battery carbons. Interpretative Rule 2(b) was held inapplicable because it does not govern composite goods made of different materials. The correct approach was under Interpretative Rule 3, under which the article was treated as more akin to a complete primary cell without its jacket. It was therefore classified under Heading 85.03 and not under Heading 85.18/27(1).

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Issues: Whether the imported product was correctly classifiable under Heading 85.03 of the Customs Tariff or under Heading 85.18/27(1).

Analysis: The product was a composite article consisting of carbon layer, zinc sheet and laminated paper carrying electrolyte. It was not described or understood as carbon electrodes or battery carbons. Interpretative Rule 2(b) did not assist classification because it does not govern composite goods made of different materials. The proper approach was under Interpretative Rule 3, and the goods were treated as more akin to a complete primary cell without the jacket, falling within the specific entry covering primary cells and parts thereof.

Conclusion: The product was classifiable under Heading 85.03 and not under Heading 85.18/27(1); the assessee's challenge failed.

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