Tariff classification of yarn followed sample test results showing non-cellulosic man-made fibres in the remaining stock.

Yarn containing man-made fibres of non-cellulosic origin was held classifiable under Tariff Entry 18(iii)(ii) rather than 18(iii)(i), because the sample test results showed the presence of such fibres. Those results were treated as applicable to the remaining quantity for the relevant period, as no fresh sample was drawn to displace them and no substantial evidence showed that the balance goods differed in composition. The contrary authorities relied on by the assessee were considered inapplicable on the facts, and the tariff distinction between yarn with and without non-cellulosic man-made fibres controlled the classification.

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Issues: Whether the sample test results showing the presence of man-made fibres of non-cellulosic origin could be applied to the remaining quantity for the relevant period, and whether the yarn was classifiable under Tariff Entry 18(iii)(ii) instead of 18(iii)(i).

Analysis: The relevant tariff entry distinguished between yarn not containing man-made fibres of non-cellulosic origin and yarn containing such fibres. The sample results indicated that the goods contained man-made fibres of non-cellulosic origin. No fresh sample was drawn to displace that result, and no substantial evidence was produced to show that the remaining quantity differed in composition. On that basis, the sample results were treated as applicable to the remaining quantity until a new sample was drawn, and the contrary line of cases relied on for the assessee was found inapplicable on the facts.

Conclusion: The yarn was correctly classifiable under Tariff Entry 18(iii)(ii), and the sample results could be applied to the remaining quantity for the period in question.

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