Tariff classification of concentrated cosmetic intermediates under Heading 33.02, not as finished beauty or hair preparations.

Concentrated TNP compounds used as industrial intermediates for shampoo and cream manufacture were classified under Heading 33.02 because they were mixtures with a basis of odoriferous substances. They were not suitable for use as finished cosmetics or toilet preparations in their cleared form, were supplied in bulk without labels or literature indicating such use, and therefore did not satisfy Note 2 to Chapter 33. Rule 2(a) could not be used to treat them as finished goods of Headings 33.04 or 33.05, as the products lacked the essential character of those preparations.

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Issues: Whether the goods manufactured as concentrated TNP compounds were classifiable under Heading 33.02 as mixtures with a basis of odoriferous substances used as raw materials in industry, or under Headings 33.04 and 33.05 as beauty, skin care, or hair preparations.

Analysis: The goods were found to be intermediate compounds used as raw materials for manufacture of shampoo and cream, and not capable of being used as shampoo or cream in their cleared form. The conditions of Note 2 to Chapter 33 were not satisfied, since the goods were not shown to be suitable for use as cosmetics or toilet preparations, were cleared in bulk packs, and were not accompanied by labels or literature indicating such use. Rule 2(a) could not be invoked to treat the compounds as finished goods of Headings 33.04 or 33.05, because the goods did not have the essential character of those finished preparations and Chapter 33 falls within the section where that rule does not normally apply. On the other hand, Heading 33.02 was wide enough to cover a mixture with a basis of one or more odoriferous substances, even if other non-odoriferous ingredients were present.

Conclusion: The goods were classifiable under Heading 33.02 and not under Headings 33.04 or 33.05.

Ratio Decidendi: A concentrated intermediate product used as industrial raw material, which is not suitable for use as the finished cosmetic or hair preparation and is not put up with the labels or packing required by Chapter 33, cannot be classified under Headings 33.04 or 33.05 by applying Rule 2(a); such a product may fall under Heading 33.02 if it is a mixture with a basis of odoriferous substances.

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