Essential character test failed for laminated aluminium sheets; classification followed the rule for equally applicable headings.

Glossy aluminium sheets laminated with kraft paper and resin were held not classifiable under the plastics heading on an essential-character basis. The product combined aluminium, paper and resin, and each constituent contributed to its intended use: the aluminium surface served the decorative function, while paper and resin supplied hardness, rigidity and lamination. Because the plastics chapter notes did not extend to a metal-plastic combination, and the commodity did not derive its essential character solely from one material, classification had to be determined under the rule for equally applicable headings. The classification adopted under the latter heading was upheld, and the departmental appeal was rejected.

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Issues: Whether glossy aluminium sheets laminated with kraft paper and resin were classifiable under the aluminium heading or under the plastics heading.

Analysis: The product consisted of aluminium sheet laminated with paper and resin, and each material contributed to its use. The aluminium surface was exploited for the decorative application, while the paper and resin provided the hardness, rigidity, and lamination necessary for the product's intended use. The specific chapter notes for plastics did not cover a combination of plastic and metal, and the commodity did not derive its essential character solely from one constituent. As the materials were equally relevant, classification had to fall back on the rule for equally applicable headings.

Conclusion: The product was not classifiable under the plastics heading on the basis of essential character, and classification under the heading for the latter of equally applicable headings was upheld. The departmental appeal was therefore rejected.

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