Specific tariff classification for zinc plates prevails over residuary entry despite polished finish and printing use

Highly polished zinc plates imported for use in printing blocks remained zinc plates for tariff purposes and were classifiable under the specific entry for zinc plates and sheets. The special finish and intended printing use did not alter their essential character or justify exclusion from the specific tariff item. Because the goods squarely fell within Tariff Item 26B(ii), they could not be shifted to the residuary Tariff Item 68 merely on the basis of intended end use. The classification under the specific entry was therefore upheld.

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Issues: Whether highly polished zinc plates imported for use in printing blocks were classifiable under Tariff Item 26B(ii) of the Central Excise Tariff or could be taken to the residuary Tariff Item 68.

Analysis: Tariff Item 26B specifically covered manufacture of zinc, including plates and sheets. The description did not exclude highly polished zinc plates, and the goods remained zinc plates notwithstanding their special finish and intended use. Since the goods squarely fell within the specific entry, they could not be shifted to the residuary item merely because they were intended for printing purposes.

Conclusion: The zinc plates were correctly classified under Tariff Item 26B(ii) and not under Tariff Item 68.

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