Zip tape classification under customs notification preferred for beaded zipper chain component over parts of zip fasteners.

Imported beaded tape described as a component of zipper chain was treated as zip tape under Serial No. 2 of Notification No. 190/90-Cus., because it was a dyed, narrowed woven fabric tape with corded beading on one side and remained in tape form before teeth were affixed. Serial No. 4, covering parts of zip fasteners such as sliders, stoppers and teeth, applied only to items at a later processing stage and not to the imported goods. The classification therefore fell under Serial No. 2 rather than Serial No. 4, and the Revenue's appeal succeeded.

---

---

Issues: Whether the imported beaded tape, described as a component of zipper chain, fell under Serial No. 2 of Notification No. 190/90-Cus. as zip tapes or under Serial No. 4 as parts of zip fasteners.

Analysis: The imported product was found to be a dyed, narrowed woven fabric tape with corded beading on one side, capable of later attachment of metal or plastic teeth. On the manufacturing flow chart, it corresponded to zipper raw chain or dyed zipper chain, which at that stage remained a tape form without teeth. The description in Serial No. 2 covered zip coils, zip rolls or zip tapes, and the goods were shown to be in roll form and suited to that description. Serial No. 4 applied to parts of zip fasteners arising at the posterior processing stage, such as sliders, stoppers and teeth affixed to tape, and not to the goods in question.

Conclusion: The imported goods were classifiable under Serial No. 2 of Notification No. 190/90-Cus. and not under Serial No. 4, and the Revenue's appeal succeeded.

---