Short-length nylon monofilaments are not yarn; continuity is essential, so they fall outside textile yarn classification.

Nylon monofilament bristles cut into short lengths were treated as a distinct commodity rather than yarn because they were cleared only in short lengths and lacked the continuity essential to yarn for textile use. Trade understanding, technical specifications and prior Tribunal authority showed that short monofilament lengths are not regarded as yarn in the textile sense, and mere cutting did not change their character. On that basis, the goods were held not classifiable as yarn under Tariff Item 18 and were correctly placed under Tariff Item 68, with the claimed excise classification and exemption not available.

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Issues: Whether nylon monofilament bristles cut into short lengths were classifiable as yarn under Tariff Item 18 or as a distinct commodity under Tariff Item 68, with consequential eligibility to the claimed excise classification and exemption.

Analysis: The goods were cleared only in short lengths and were not in running length. The essential feature of yarn for textile use is continuity, because it must remain in continuous length for weaving or knitting. The evidence of trade understanding, technical specifications, and prior Tribunal authority showed that nylon monofilaments in short lengths are recognised as distinct from continuous filament yarn and are not treated as yarn in the textile sense. Cutting a monofilament into short lengths did not convert it into yarn.

Conclusion: The goods were not classifiable as yarn under Tariff Item 18 and were correctly treated as a different commodity under Tariff Item 68. The appeal was dismissed, in favour of the assessee.

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