Commercial identity governs tariff classification of ore concentrate; normal preparation without chemical change keeps goods within metallic ore entry.

Tariff classification of wolfram ore concentrate turned on commercial identity, not whether the material was in the exact state in which it was mined. Ore that had only undergone crushing, washing, sorting or similar normal preparatory processes, without roasting or chemical alteration, retained its character as ore because it was still marketed as concentrated merchantable ore. On that reasoning, the goods were classifiable as metallic ore under item 26 and not as an intermediate product under item 87, so duty was not leviable and the refund claim succeeded.

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Issues: Whether wolfram ore concentrate containing 65% WO3, imported in powder or granule form and subjected only to crushing, washing, sorting or similar preparatory treatment, fell within item 26 as metallic ore or was assessable under item 87 as an intermediate product.

Analysis: The decisive test was not whether the ore was in the state in which it was mined, but whether it retained its character as ore in commercial understanding. The material showed that wolfram ore is ordinarily marketed only after concentration and that the processes used here were part of selective mining and normal preparation, not manufacturing. Since the chemical composition remained the same and there was no roasting or chemical treatment altering the ore, the imported goods continued to be wolfram ore concentrate of merchantable quality. In construing taxing entries, the commercial meaning of the goods prevails over a purely scientific or technical description.

Conclusion: The goods were classifiable under item 26 as metallic ore and not under item 87. Duty was not leviable on the import and the refund claim succeeded.

Ratio Decidendi: In interpreting tariff entries for taxing statutes, goods must be classified according to their commercial identity, and ores that have undergone only normal selective-mining or concentration processes without chemical alteration remain ores for tariff purposes.

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