Tariff classification of composite protective covers turned on HSN notes and the character of glass-fibre articles.

Composite protective covers for textile machinery, lathes and tanks were examined for tariff classification where plastic predominated by weight and glass fibre formed the lesser component. Heading 70.14 was held inapplicable because the goods had to answer that description, and the Harmonised System notes excluded semi-finished products and articles made by compressing glass fibres with plastics that had lost the character of glass-fibre articles. Rule 3(a) of the Interpretation Rules was considered, but it did not support the Revenue's preferred heading on these facts, so the articles were not classifiable under Tariff Heading 70.14.

---

---

Issues: Whether protective covers for textile machinery, lathes and tanks, made of composite material comprising glass fibre and plastic, were classifiable under Tariff Heading 70.14 or under the headings adopted by the lower authority.

Analysis: The goods were composite articles with plastic predominating by weight and glass fibre forming a lesser part. For classification under Heading 70.14, the articles had to answer that description. The Harmonised System of Nomenclature notes were relied upon to understand the scope of the corresponding heading, and those notes excluded semi-finished products and articles obtained by compressing glass fibres with plastics where they had lost the character of glass-fibre articles. Rule 3(a) of the Interpretation Rules was also considered, but the heading claimed by the Revenue was found inapplicable on the facts.

Conclusion: The goods were not classifiable under Tariff Heading 70.14, and the Revenue's appeal failed.

---