Separate chemically defined compounds excluded from Chapter 31; fertilizer use cannot override specific tariff notes.

Calcium nitrate, being a separate chemically defined compound, was excluded from Chapter 31 by Chapter Note 1(b) because it did not fall within the specified exceptions. Chapter Note 6, which refers to other fertilizers containing nitrogen, phosphorus or potassium, could not override that specific exclusion. Classification therefore had to follow the controlling chapter notes rather than the product's use as a fertilizer, and the goods were correctly classifiable under Heading 2834.29 instead of Chapter 31.

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Issues: Whether calcium nitrate fertilizer, being a separate chemically defined compound, was classifiable as a fertilizer under Chapter 31 or under Heading 2834.29.

Analysis: Chapter Note 1(b) to Chapter 31 excludes separate chemically defined compounds from the coverage of that Chapter unless they answer the specified notes to the Chapter. The imported goods were accepted to be separate chemically defined compounds and did not satisfy the relevant exceptions. Chapter Note 6, which applies the expression "other fertilizers" to products used as fertilizers and containing nitrogen, phosphorus or potassium, could not override the exclusion in Note 1(b). The essential character and tariff coverage therefore had to be determined by the specific chapter notes governing Chapter 31, not merely by the fertiliser use of the product.

Conclusion: The product was not classifiable as a fertilizer under Chapter 31 and was rightly classifiable under Heading 2834.29.

Ratio Decidendi: A separate chemically defined compound is excluded from Chapter 31 by Note 1(b), and a general fertilizer description in Chapter Note 6 cannot displace that specific exclusion.

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