Classification of multiwall paper bags under Heading 48.18: flexible bags were held outside the specific carton and box entries.

Multiwall paper bags, whether printed or unprinted, were held not to fall within the specific tariff sub-headings for cartons, boxes, containers or cases under Heading 48.18. Those expressions were construed in a narrower, cognate sense, covering rigid or enclosed packing receptacles analogous to cartons and boxes, so flexible paper bags open on one side could not be treated as covered by the specific entries. The later amendment expressly including bags reinforced that they were not then classifiable under the cited sub-headings. They were therefore correctly classified under the residuary sub-heading 4818.90.

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Issues: Whether multiwall paper bags, printed or unprinted, were classifiable under sub-heading 4818.12 or 4818.19 of Heading 48.18, or under the residuary sub-heading 4818.90.

Analysis: The tariff heading covered cartons, boxes, containers and cases, which had to be read in the cognate sense of packing containers analogous to boxes and cartons. The technical literature showed that a bag may be a container, but the expression in the tariff was used in a narrower sense to denote receptacles similar to cartons, boxes and cases, generally of a rigid or enclosed character. Applying the Supreme Court's interpretation in the analogous context and the principle that associated words take colour from each other, flexible paper bags open on one side could not be treated as cartons, boxes or cases for the specific sub-headings. The later amendment specifically including bags also supported the view that they were not then covered by the relevant specific entries.

Conclusion: Multiwall paper bags were not classifiable under sub-heading 4818.12 or 4818.19 and were correctly classified under sub-heading 4818.90.

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