Chemical classification of calcium nitrate solution turns on true composition, not commercial use, and requires fresh adjudication.

Classification of imported calcium nitrate solution had to be determined from the tariff headings and chapter notes, not by commercial description or prior assessment orders. Heading 31.02 covered nitrogenous fertilizers, including mixtures of calcium nitrate and ammonium nitrate, while Heading 31.05 was residuary and did not cover separate chemically defined compounds. The record did not conclusively show whether the ammonium nitrate was only an impurity from manufacture; if so, the product would be treated as calcium nitrate, a separate chemically defined compound classifiable in Chapter 28. Because that factual issue had not been properly examined, the matter was remanded for fresh adjudication with evidence from both sides.

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Issues: Whether the imported calcium nitrate solution was classifiable under Heading 31.02 as a mixture of calcium nitrate and ammonium nitrate, under Heading 31.05 as other fertilizers, or was liable to be considered as a separate chemically defined compound falling in Chapter 28; and whether the matter required fresh adjudication on the nature of the ammonium nitrate present in the product.

Analysis: The classification had to be determined strictly from the tariff headings and chapter notes, and not by prior assessment orders or commercial nomenclature alone. Heading 31.02 covered nitrogenous fertilizers and specifically included double salts or mixtures of calcium nitrate and ammonium nitrate, while Heading 31.05 was residuary and excluded separate chemically defined compounds not specified in Chapter 31 notes. The material on record did not satisfactorily establish that the ammonium nitrate content arose only as an impurity from the manufacturing process. If that factual position were proved, the product would have to be treated as calcium nitrate, a separate chemically defined compound, and classified in Chapter 28. Since that question had not been properly investigated and Chapter 28 had not been examined in the earlier proceedings, both sides needed an opportunity to adduce evidence before the adjudicating authority.

Conclusion: The classification dispute was not finally decided on the existing record, and the matter was remanded for fresh consideration after giving both sides an opportunity to place evidence on the nature of the product.

Ratio Decidendi: A product that is a separate chemically defined compound cannot be classified as a fertilizer merely because it contains an incidental impurity or is commercially used as a fertilizer; classification must follow the tariff headings and chapter notes on the basis of the product's true chemical character.

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