Tariff classification of polyester-based insulating varnish turned on competing headings, with the later entry controlling the result.

Insulating varnish based on polyester was classified by applying the general interpretative rules because the tariff created a conflict between classification by composition and by use, and the competing sub-headings were treated as equally specific. The later competing entry in numerical order controlled, so the goods fell under sub-heading 3208.40 as insulating varnish rather than sub-heading 3208.10 as varnish based on polyester.

---

---

Issues: Whether insulating varnish based on polyester was classifiable under sub-heading 3208.10 as varnish based on polyester or under sub-heading 3208.40 as insulating varnish.

Analysis: The competing sub-headings were found to be equally specific, and neither description was treated as inherently superior to the other. Because the tariff wording created a conflict between classification by composition and classification by use, the general interpretative rules were applied. The relevant rules did not resolve the dispute in favour of the polyester-based entry, and the last occurring competing entry in numerical order was taken as controlling.

Conclusion: The goods were held classifiable under sub-heading 3208.40 as insulating varnish, and not under sub-heading 3208.10.

---