Customs classification of imported spring plates confirmed under Heading 7320.90 after prior Tribunal ruling on the same goods.

Imported spring plates were held classifiable under Heading 7320.90 rather than Heading 8414.90, because the same classification issue had already been decided in the importer's earlier case. The Tribunal followed that prior ruling and treated the matter as covered against the appellants, rejecting the claim that the goods fell under the heading for the importer's proposed classification. The operative effect was confirmation of customs classification under Heading 7320.90.

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Issues: Whether the imported spring plates were classifiable under Heading 8414.90 as claimed by the importer or under Heading 7320.90 as assessed by the customs authorities.

Analysis: The imported goods had already been considered in the appellant's own earlier case. The earlier Tribunal order held that the impugned goods were classifiable under Tariff Heading 73.20, and the same issue was found to be covered against the appellants. The present appeal was therefore decided by following that prior classification ruling.

Conclusion: The spring plates were held to be correctly classifiable under Heading 7320.90, and the claim for classification under Heading 8414.90 was rejected.

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