Classification of self-adhesive insulating tapes favoured the electrical insulator heading over the plastic adhesive tape heading.

Self-adhesive electrical insulating tapes of plastics were treated as electrical insulating tapes rather than ordinary self-adhesive plastic tapes because their commercial identity and market understanding were as insulators, with the self-adhesive feature being incidental. Applying the interpretative rule that, where goods are capable of classification under two headings, the later heading in serial order is preferred, together with prior Tribunal rulings and a trade notice recognising the same treatment, the goods were classified under Heading 8546.00 and not Heading 3919.00.

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Issues: Whether self-adhesive electrical insulating tapes of plastics were classifiable under Heading 3919.00 or under Heading 8546.00.

Analysis: The tapes were found to be marketed and understood as electrical insulating tapes, with their self-adhesive character being incidental. Although Heading 3919.00 covered self-adhesive tapes of plastics and Heading 8546.00 covered electrical insulators of any material, the Tribunal applied the settled interpretative approach that where an item is capable of classification under two headings, the later heading in the serial order is to be preferred. The Tribunal also relied on the commercial understanding of the goods, earlier Tribunal decisions, and the departmental trade notice that had accepted classification under Heading 8546.00.

Conclusion: The goods were held classifiable under Heading 8546.00 and not under Heading 3919.00, in favour of the assessee.

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