Composite duplex electrodes classified as parts of primary cells and batteries, not carbon electrodes, under the Customs Tariff.

Imported duplex electrodes were held to be composite articles in which zinc supplied the electro-chemical function, the film laminate served as the electrolyte, and the carbonaceous coating acted as the carbon electrode. Their composite character did not change the tariff position, and following earlier Tribunal reasoning on similar film-lined electrodes, the goods were correctly classified as parts of primary cells and primary batteries under Tariff Item 8506.90. Classification under Heading 8545.90 as carbon electrodes was rejected.

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Issues: Whether the imported duplex electrodes were classifiable under Tariff Item 8506.90 as parts of primary cells and primary batteries, or under Heading 8545.90 as carbon electrodes.

Analysis: The goods were composite articles consisting of zinc, a carbonaceous coating and a film laminate. The zinc provided the electro-chemical function, the film laminate served as the electrolyte, and the carbonaceous coating functioned as the carbon electrode. On the material before it and following the earlier Tribunal decision on similar film lined electrodes, the composite character of the goods did not alter the classification adopted by Customs.

Conclusion: The goods were correctly classified under Tariff Item 8506.90 of the Customs Tariff, 1986, and the assessee's claim for classification under Heading 8545.90 was rejected.

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