Tariff classification of rubber sheets cut to size favoured the specific later heading for surgical use.

Corrugated rubber sheets cut to size were held classifiable under Heading 40.14 as hygienic or pharmaceutical articles, not under Heading 40.08 as plates, sheets and strips. The Tribunal noted that Note 9 to Chapter 40 keeps uncut or simply rectangularly cut material within Heading 40.08, but the chapter scheme separately covers specific articles in Headings 40.10 to 40.15. The goods were admitted to be used in surgery, and there was no evidence of decorative use or special treatment. In any event, where the goods were equally classifiable under competing headings, Rule 3(c) required adoption of the heading occurring later in numerical order, namely Heading 40.14.

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Issues: Whether corrugated rubber sheets cut to size 12" x 6" were classifiable under Heading 40.08 as plates, sheets and strips, or under Heading 40.14 as hygienic or pharmaceutical articles.

Analysis: The goods were found to be articles of rubber cut to specific size. Note 9 of Chapter 40 permits plates, sheets and strips that are uncut or simply cut to rectangular shape to remain within Heading 40.08, but the Tribunal held that the chapter scheme separately carves out specific articles from Headings 40.10 to 40.15. On the facts, the appellants' own classification list and the admitted use of the goods in surgery, together with the absence of evidence of decorative use or special treatment, supported classification under Heading 40.14. The Tribunal further held that even if the goods could also satisfy Heading 40.08, Rule 3(c) required classification under the heading occurring last in numerical order among equally competing headings, namely Heading 40.14.

Conclusion: The goods were classifiable under Heading 40.14 and not Heading 40.08.

Final Conclusion: The appeal failed and the classification adopted by the lower appellate authority was sustained.

Ratio Decidendi: Where goods answer to both a general and a more specific tariff description, or remain equally classifiable between competing headings, classification must follow the specific/later heading under the tariff interpretation rules.

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