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Issues: Whether Vaseline Petroleum Jelly Perfumed Pomade is classifiable as hair fixers under Chapter Heading 3305.91 or as other preparations for use on the hair under Chapter Heading 3305.99.
Analysis: The product literature and expert opinion showed that pomades are used to keep hair set, dried, lubricated and protected, and that the impugned product has fixative action on the hair. In the absence of a tariff definition, classification was determined on the basis of commercial parlance. The existence of a specific tariff entry for hair fixers was material, and the residual entry was not preferred where the product was known and used as a hair fixer. The expert opinion and field evidence supported the conclusion that the goods possessed the essential characteristics of a hair-fixing preparation.
Conclusion: The goods were correctly classifiable under Chapter Heading 3305.91 as hair fixers, and not under Chapter Heading 3305.99.
Ratio Decidendi: Where a tariff item has a specific entry and the product is commonly understood and used in trade as falling within that specific category, classification must follow the specific entry on the basis of commercial parlance.