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Issues: Whether the product was correctly classifiable as "hair fixer" under the specific tariff entry, or whether it fell under the residuary entry for "other" preparations for use on the hair.
Analysis: The tariff contained a separate entry for hair fixers, and there was no statutory definition of that expression. In such a situation, classification had to be determined on the basis of common parlance and commercial identity. The product was shown to be known and sold as a hair fixer, its market use and licensing data supported that identity, and the technical composition also indicated hair-fixing properties. Where a specific entry exists, resort to a residuary entry is impermissible unless the goods cannot be covered by the specific entry. The fact that a similar product was exported under a different market description did not justify rejection of the specific tariff entry.
Conclusion: The product was correctly classified under the specific entry for hair fixer, and the revised classification under the residuary entry was not justified.
Ratio Decidendi: When a tariff provides a specific entry for a product and the goods are known in trade and commerce by that description, classification must be made under the specific entry on the basis of common parlance, and the residuary entry cannot be invoked merely because the same goods are marketed differently in another context.