Rubber sheets merely cut and not further worked remain classifiable under Heading 4008 despite being ready to use.

Rubber sheets or blanks imported for the printing industry remain classifiable under Tariff Heading 4008 when they are merely cut to rectangular shape and not shown to have been further worked. Chapter Note 9 to Chapter 40 expressly covers plates, sheets and strips that are uncut or simply cut, even if they have the character of articles or are printed or surface-worked, provided they are not otherwise cut to shape or further worked. The goods' ready-to-use condition did not remove them from Heading 4008, because the statutory note itself accommodates such goods. The lower authority's classification was therefore unsustainable.

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Issues: Whether rubber blankets imported for the printing industry, which were simply cut and not shown to have been further worked, were classifiable under Tariff Heading 4008 for CV Duty purposes.

Analysis: Chapter Note 9 to Chapter 40 makes it clear that in Heading 40.08, plates, sheets and strips include goods which are uncut or simply cut to rectangular shape, whether or not they have the character of articles or are printed or surface-worked, so long as they are not otherwise cut to shape or further worked. The record did not show that the goods had been further worked. The reliance placed on their ready-to-use condition was misplaced because that feature does not take the goods out of Heading 4008 when the statutory note expressly covers sheets having the character of articles.

Conclusion: The goods were correctly classifiable under Tariff Heading 4008 and the classification adopted by the lower authority was unsustainable.

Ratio Decidendi: Rubber sheets or blanks that are merely cut and not further worked remain classifiable under Heading 4008 even if they are fit for use as articles.

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