Tariff classification of Nomex Aramid Paper: running-length supply did not prevent treatment as electrical insulators under Heading 85.46.

Nomex Aramid Paper imported in running length was held classifiable as electrical insulators under Heading 85.46, not as insulating material under Chapter 39. The insulating character of the goods was not disputed, and supplying them in running length rather than cut-to-size form did not alter the tariff classification. The Tribunal applied the ratio of earlier decisions on similar insulating goods and set aside the contrary finding against the assessee.

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Issues: Whether Nomex Aramid Paper imported in running length was classifiable under Heading 85.46 as electrical insulators, or under Chapter 39 as insulating material.

Analysis: The insulating character of the goods was not in doubt. The mere fact that the goods were supplied in running length and not in cut-to-size form did not take them out of Heading 85.46. The classification was covered by the ratio of the earlier decisions relied upon, including the Tribunal's ruling on similar insulating goods.

Conclusion: The goods were correctly classifiable under Heading 85.46 and not under Chapter 39. The finding against the assessee was set aside.

Final Conclusion: The appeal succeeded and the imported goods were held eligible for classification as electrical insulators under Heading 85.46.

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