Classification of latex foam bus seats and cushions under Heading 94 followed earlier precedent, favouring revenue classification.

Tapered bus seats, flat bus seats, back rests and seat cushions made of latex foam were classified by applying an earlier Tribunal decision on similar goods. On that reasoning, the goods were treated as falling under Chapter Heading 94 rather than Chapter Heading 4008.19. The departmental challenge succeeded because the classification dispute was resolved in favour of Heading 94.

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Issues: Whether tappered bus seats, flat bus seats, back rests and seat cushions made out of latex foam were classifiable under Chapter Heading 4008.19 or under Heading 9404.00.

Analysis: The Tribunal noted that the classification issue had already been decided in an earlier Tribunal decision concerning similar goods. Following that precedent, the Tribunal applied the same reasoning to the present goods and held that they fell under Chapter Heading 94.

Conclusion: The goods were held classifiable under Chapter Heading 94 and the department's appeal succeeded.

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