Functional classification of imported press mould plates upheld as moulds rather than stainless steel sheets.

Imported press mould plates were classified by their true commercial and functional character, not by their mere physical form. The Tribunal found the goods identical in substance to earlier mould-press plates, relied on the examination report describing them as stainless steel press mould plates, and held that moulds need not necessarily contain cavities, contours or hollows. Because the goods functioned as moulds for the intended end product and were not shown to fall outside the specific tariff description, they were classifiable under Tariff Item 84.60 and not under Tariff Item 73.15.

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Issues: Whether the imported press mould plates or sheets were classifiable under Tariff Item 84.60 as moulds or under Tariff Item 73.15 as stainless steel sheets.

Analysis: The dispute turned on the true description and character of the imported goods. The Tribunal compared the present goods with the earlier decision concerning mould-press plates and found them to be identical in substance. It noted that the examination report described the goods as stainless steel press mould plates, not ordinary stainless steel sheets, and that the goods were akin to moulds used for the intended end product. In the earlier decision, moulds were held not necessarily to require cavities, contours, or hollows, and plates or sheets could fall within the mould entry where the specific description and function so indicated. The absence of technical literature or catalogue from the importer did not displace the classification indicated by the goods' description and examination report.

Conclusion: The goods were held classifiable under Tariff Item 84.60 and not under Tariff Item 73.15.

Ratio Decidendi: Goods are to be classified according to their true commercial and functional character, and a plate or sheet may fall under the mould entry where it serves as a mould and is not shown to be excluded from that specific tariff description.

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