Tariff classification of coconut oil: mere repacking did not convert fixed vegetable oil into a hair preparation.

Coconut oil supplied in bulk remained classifiable as fixed vegetable oil under Heading 15.03 where it was only repacked into smaller retail containers without any ingredient addition or further processing. The relevant tariff headings and chapter notes required a product to satisfy the conditions for Chapter 33, including presentation as a cosmetic or toilet preparation or a form clearly specialised for such use, and the smaller packs alone did not meet that test. Repacking from bulk to retail packs, without more, did not amount to manufacture or convert the oil into a separate preparation for use on hair. The product therefore fell under Heading 15.03 and not sub-heading 3305.90.

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Issues: Whether repacking bulk coconut oil into smaller retail packs changed its classification from fixed vegetable oil under Heading 15.03 to preparation for use on hair under sub-heading 3305.90, and whether such repacking amounted to manufacture.

Analysis: The competing entries had to be applied by reference to the tariff headings and the relevant chapter notes. The product was coconut oil supplied in bulk and only repacked into smaller containers, without addition of ingredients or further processing. The reasoning turned on whether the goods satisfied the conditions for Chapter 33, including packing or presentation indicating use as cosmetics or toilet preparations or a form clearly specialised for such use. The binding effect of departmental circulars, prior tribunal decisions, and the scope of the relevant chapter notes were considered. On the facts, the smaller packs did not by themselves satisfy the conditions for classification under Chapter 33, whereas the oil continued to answer the description of fixed vegetable oil under Chapter 15. Repacking from bulk to retail packs, without more, did not convert the product into hair oil for tariff purposes.

Conclusion: The product was classifiable under Heading 15.03 and not under sub-heading 3305.90, and repacking did not make it dutiable as a separate manufactured preparation for use on the hair.

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