Tariff classification of foam sheets as plastic sheets upheld; Rule 2(a) did not convert raw material into finished paint pads.

Foam sheets imported in running length and meant to be cut to size for use as paint pads were held classifiable as plastic sheets under Chapter 39, not as paint pads under sub-heading 9603.40. Rule 2(a) of the Tariff Rules did not apply because the goods were not shown to be incomplete or unfinished versions of finished articles covered by that heading. Sub-heading 9603.40 was confined to finished articles, and raw material requiring further fabrication before becoming the claimed article could not be classified as such. The lower authority's classification was therefore sustained.

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Issues: Whether foam sheets imported in running length and intended to be cut to size for use as paint pads were classifiable under sub-heading 9603.40 or under Chapter 39 of the Customs Tariff Act, and whether Rule 2(a) of the Rules for Interpretation of the Tariff applied.

Analysis: The imported goods were foam sheets in running length, meant to be cut and fitted before use. They were not shown to be paint pads, brushes or rollers in an incomplete or unfinished state. Sub-heading 9603.40 covers the finished articles falling within that entry and does not extend to the raw material from which such articles may later be fabricated. The goods were therefore correctly treated as plastic sheets under Chapter 39, and Rule 2(a) did not assist the appellants because the goods were not articles having the character of the claimed finished product.

Conclusion: The classification under Chapter 39 was upheld and the claim for classification under sub-heading 9603.40 was rejected.

Final Conclusion: The appeal failed on the classification issue, and the order of the lower authority was sustained.

Ratio Decidendi: Raw material imported in sheet or roll form, which requires further fabrication before it can become the claimed article, is not classifiable as an incomplete or unfinished version of that article for tariff purposes.

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