Tariff classification of chemical preparations turns on composition analysis, with Heading 3403 requiring fresh consideration.

Chemical examination showed the goods contained siloxanes, silanols and related additives, and were not silicone in primary form or petroleum-based products. Classification under Heading 2710.90 and Heading 3402.90 was therefore unsustainable, and Heading 3910.00 was also rejected because the record did not establish that the goods qualified as plastic under Chapter 39. The products were treated as chemical preparations that appeared more appropriately classifiable under Heading 3403, but that heading had not been examined by the lower authorities. The earlier classification was set aside and the matter remitted for fresh determination of classification and consequential duty liability, including consideration of Heading 3403.

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Issues: Classification of condom lubricants and surface active antiform compound under the appropriate tariff heading, and whether the matter required remand for consideration of Heading 3403.

Analysis: The products were found on chemical examination to be preparations containing siloxanes, silanols and related additives, and not silicone in primary form. The reports also showed that the goods were not petroleum-based products and that the surface active antiform compound was not an OSA or its preparation. On that basis, classification under Heading 2710.90 and Heading 3402.90 could not be sustained. Classification under Heading 3910.00 was also rejected because the record did not establish that the goods satisfied the definition of plastic under Chapter 39, and they were not silicone in primary form. The goods were treated as chemical preparations that appeared more appropriately referable to Heading 3403, but that classification had not been examined by the lower authorities.

Conclusion: The earlier classification was set aside and the matter was remitted for fresh determination of classification and consequential duty liability, including consideration of Heading 3403.

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