Tariff classification by true description and commercial identity rejects residuary entry for coated sheets and off-cuts.

Tariff classification turns on the true description and commercial identity of the goods as cleared. Epoxy polyester coated sheets and strips were held not to fall within the lacquered or varnished sheet sub-headings, and the residuary sub-heading within that category could not be used where the goods did not answer the specific tariff description. Slitter edges and side trims were treated as off-cuts assessed in their cleared form and classified as shapes of iron and steel, not as strips. The note therefore confirms that residuary entries cannot displace the proper classification of goods under the tariff scheme.

---

---

Issues: (i) Whether epoxy polyester coated sheets/strips were classifiable under sub-heading 7212.31 or 7212.39, or under a different tariff sub-heading. (ii) Whether slitter edges and side trims were classifiable as strips under the claimed heading or as shapes of iron and steel under the tariff.

Issue (i): Whether epoxy polyester coated sheets/strips were classifiable under sub-heading 7212.31 or 7212.39, or under a different tariff sub-heading.

Analysis: The relevant tariff entry covered lacquered or varnished sheets, including specified cuttings, and the residuary sub-heading operated only within that category. Plastic-coated goods were not treated as lacquered or varnished goods. Since the product did not answer the description of the cited sub-headings, classification under the residuary sub-heading was rejected, and the product was held to fall under the appropriate other sub-heading in the tariff scheme.

Conclusion: The epoxy polyester coated sheets/strips were not classifiable under sub-heading 7212.31 or 7212.39 as claimed.

Issue (ii): Whether slitter edges and side trims were classifiable as strips under the claimed heading or as shapes of iron and steel under the tariff.

Analysis: Off-cuts and similar cut pieces are to be assessed according to their form at the time of clearance. Applying that principle, slitter edges and side trims were treated as off-cuts with the character of shapes of iron and steel rather than usable strips.

Conclusion: Slitter edges and side trims were classifiable as shapes of iron and steel under the appropriate tariff heading, and not as strips.

Final Conclusion: The appeal succeeded only to the extent of the correct classification exercise and failed on the specific classifications claimed; the matter was disposed of accordingly.

Ratio Decidendi: Tariff classification depends on the true description and commercial identity of the goods as cleared, and a residuary entry cannot be used where the goods do not fall within the scope of the specific tariff description.

---