Tariff classification of an identical material follows earlier Tribunal classification unless a material distinction is shown.

An identified grade of Tosoh CSM material was treated as governed by the Tribunal's earlier classification of the same product family. Because no legally material distinction was shown from the prior ruling on T.S. 430, the same tariff treatment applied. The claim for classification under sub-heading 3901.99 as a modified polymer was rejected, and the product was classified under Heading 40.02 of the Customs Tariff Act as synthetic rubber.

---

---

Issues: Whether the imported product T.S. 530 was classifiable under Heading 40.02 of the Customs Tariff Act as synthetic rubber, or under sub-heading 3901.99 as a modified polymer.

Analysis: The decisive consideration was that the product in dispute was another grade of the same Tosoh CSM material that had already been examined in the earlier Tribunal decision involving T.S. 430. The Tribunal treated that earlier ruling as directly applicable, and held that the present grade did not warrant a different tariff treatment. On that basis, the view that the goods were classifiable under sub-heading 3901.99 was rejected.

Conclusion: The imported product was held classifiable under Heading 40.02 of the Customs Tariff Act, and not under sub-heading 3901.99.

Ratio Decidendi: Where the imported product is an identified grade of the same material already classified by the Tribunal, the earlier classification governs unless a legally material distinction is shown.

---