Tariff classification of plastic-working machines upheld under Heading 8477.80, with plain wording prevailing over narrow reading of notes.

Tariff classification of machines used to shape, drill and turn plastic blanks for buttons turned on the scope of Heading 84.77. The heading was applied according to its plain wording, read with the Explanatory Notes as illustrative only, so it was not confined to listed examples. The department failed to produce material showing that the blanks were hard plastics or that soft plastic could not be drilled, and there was no basis to disturb the concurrent classification already accepted below. The machines were classified under Heading 8477.80, and the departmental challenge failed.

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Issues: Whether the imported machines used for shaping, drilling and turning plastic blanks for buttons were classifiable under Heading 8477.80 of the Customs Tariff or under Heading 84.65.

Analysis: Heading 84.77 covers machinery for working rubber or plastics or for manufacturing products from such material, and the Explanatory Notes are illustrative and not exhaustive. Classification must be determined primarily from the wording of the heading, read with the Explanatory Notes, and not by confining the entry to only the listed examples. The department failed to produce any material to show that the blanks were hard plastics, and the contention that soft plastic cannot be drilled was unsupported and unacceptable. On the available material, there was no basis to disturb the concurrent classification accepted below.

Conclusion: The machines were held classifiable under Heading 8477.80, and the department's challenge to that classification failed.

Final Conclusion: The departmental appeal was rejected, and the classification in favour of the importer remained undisturbed.

Ratio Decidendi: Tariff entries must be construed according to their plain scope, assisted by but not confined to illustrative Explanatory Notes, and the challenger to classification must adduce material supporting the claimed alternative entry.

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