Predominant material test determines classification of rubber-coated bead wire end cuttings as steel scrap, not rubber scrap.

End cuttings of bead wire rings coated with rubber were classified by reference to their dominant and essential constituent. Because the goods consisted of steel wire with only a rubber coating, the product was to be classified according to the predominant material and not the surface coating alone. On that basis, the end cuttings were correctly treated as steel scrap under Heading 72.04 rather than rubber scrap under Heading 40.04.

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Issues: Whether the end cuttings of bead wire rings coated with rubber were classifiable as rubber scrap under Heading 40.04 or as steel scrap under Heading 72.04.

Analysis: The goods consisted of steel wire with a rubber coating, and the steel component was found to be the dominant and essential constituent. Applying the rules of interpretation, the product had to be classified according to its predominant material rather than the coating alone.

Conclusion: The end cuttings were correctly classifiable as steel scrap under Heading 72.04 and not as rubber scrap under Heading 40.04.

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