Wooden shutters classification turned on completed articles of wood, not continuously shaped wood under the tariff heading.

Wooden shutters manufactured by cutting, finger-jointing, grooving and planing wood for use in windows and doors were held not to fall under Heading 44.05 as merely continuously shaped wood. The goods were treated as completed articles of wood under Heading 44.10, because the record showed no basis to disturb the classification accepted by the appellate authority. On that footing, the Revenue's challenge to classification under Heading 4405.00 failed and was rejected.

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Issues: Whether wooden shutters for windows and doors were classifiable under Heading 44.05 as wood continuously shaped along any of its edges or faces, or under Heading 44.10 as articles of wood not elsewhere specified.

Analysis: The goods were wooden shutters manufactured by cutting wood into sizes and by further processes such as cutting, finger-jointing, grooving and planing for use in windows and doors. Heading 44.05 covered wood continuously shaped along its edges or faces, whether or not planed, sanded or finger-jointed, while Heading 44.10 covered articles of wood not elsewhere specified. On the admitted nature of the goods, the shutters were not merely continuously shaped wood falling under Heading 44.05, and the record did not show any basis to disturb the classification accepted by the appellate authority.

Conclusion: Wooden shutters for windows and doors were not classifiable under Heading 44.05 and the Revenue's appeal for classification under Heading 4405.00 was rejected.

Ratio Decidendi: Where wooden goods are manufactured into completed shutters for doors and windows, they are classifiable as articles of wood and not as merely continuously shaped wood under the tariff heading for shaped wood.

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