Tariff classification of roofing sheets turns on use as structural elements, placing them under other articles of plastics.

Fibre glass reinforced plastic roofing sheets were held classifiable under Heading 3922.90 as other articles of plastics because Chapter Note 11(b) covers articles used as structural elements in roofs, while Chapter Note 10 to Headings 39.20 and 39.21 governs plates and sheets in a broader sense. Applying the Section Notes and Chapter Notes under the tariff interpretation rules, the intended use of the goods as roofing elements prevailed over their physical description as sheets. The product was therefore not classifiable under Heading 3920.31, and the classification under 3922.90 was upheld.

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Issues: Whether fibre glass reinforced plastic roofing sheets are classifiable under Heading 3920.31 as plates, sheets, film, foil and strip, or under Heading 3922.90 as other articles of plastics by application of Chapter Notes 10 and 11(b) of Chapter 39.

Analysis: Chapter Note 10 applies to Headings 39.20 and 39.21 and governs the expression plates, sheets, film, foil and strip. The goods in question were not treated as ordinary sheets for the purpose of those headings, but as roofing products used as structural elements for ceilings or roofs. Chapter Note 11(b) specifically brings within Heading 39.22 articles used as structural elements in floors, walls, partitions, ceilings or roofs. In classification, the Section Notes and Chapter Notes prevail under Rule 1 of the Rules for the Interpretation of the Schedule to the Tariff. Since the goods were admittedly roofing sheets and were used as such, the residuary heading under Heading 39.22 was the proper classification.

Conclusion: The goods were correctly classifiable under sub-heading 3922.90 and not under sub-heading 3920.31; the assessee's classification was upheld.

Final Conclusion: The appeal failed because the product was treated as an article of plastics used as a roofing structural element, falling within the residuary heading under Chapter 39.

Ratio Decidendi: For tariff classification, specific Chapter Notes governing the intended use of an article prevail over a broader description of sheets or plates, and goods used as structural roofing elements fall under the heading covering other articles of plastics.

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