Predominant material governs tariff classification where a plastic product is described by function as a chopper.

Tariff classification of Jiffy Rotary Chopper turned on the material of construction, because the scheme placed plastic articles under Chapter 39 and base-metal articles under Chapter 82. As the product was made predominantly of plastic, that material criterion governed classification, and the article did not lose its plastic character merely because it functioned as a chopper. The correct classification was therefore under Chapter Heading 39, and the competing claim for Heading 8214.00 was rejected.

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Issues: Whether Jiffy Rotary Chopper was classifiable under Tariff Item 3924.90 as a plastic article or under Heading 8214.00 as a chopper of base metal.

Analysis: The classification scheme in the tariff treated articles made of plastic under Chapter 39 and articles made of base metal under Chapter 82. Since the product was made predominantly of plastic, the material of construction was the governing criterion. The article did not cease to fall under the plastic entry merely because it was also a chopper.

Conclusion: The product was correctly classifiable under Chapter Heading 39, and the Revenue's plea for classification under Heading 8214.00 was rejected.

Final Conclusion: The appeal failed and the order-in-appeal was affirmed.

Ratio Decidendi: Where tariff entries classify goods by material of make, the predominant material of construction determines classification over a competing description based on the product's use or form.

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