Dental nickel-chrome casting alloy classified under nickel-alloy heading, not as dental fillings, based on product composition and use.

Nickel-chrome casting alloy used for dental crowns, partial bridges and similar structures was held not to be dental cement or other dental filling under Chapter Heading 30064000, because it was not used as a filling material. It also was not classifiable as an article of nickel or nickel alloy under Chapter Heading 75089090? Actually, the text states it was classifiable under 75089090 because its nickel content was below 99% and cobalt, treated as an essential constituent for the relied-upon nickel-alloy note, was absent. Rule 3(a) favoured the more specific heading, and Rule 3(c) would apply where headings were equally specific.

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Issues: Whether the imported nickel-chrome casting alloy for dental use was classifiable under Chapter Heading 30064000 as dental cements and other dental fillings, or under Chapter Heading 75089090 as other articles of nickel and nickel alloy.

Analysis: The product was described as a nickel-chrome casting alloy used for making crowns, partial bridges and similar dental structures, which are not fillings. It therefore did not answer to the description of dental cement or other dental filling under Chapter Heading 30064000. The product also did not satisfy the characteristics of nickel or nickel alloy as its nickel content was below 99% and cobalt, an essential constituent for nickel alloy in the chapter note relied upon, was absent. For classification, Rule 3(a) required the heading giving the most specific description to be preferred over a more general one. In any event, Rule 3(c) directed classification under the heading last in numerical order if competing headings equally merited consideration.

Conclusion: The goods were classifiable under Chapter Heading 75089090 and not under Chapter Heading 30064000.

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