Tariff classification of sulphonated fish oil turns on specific description and essential character over broader use-based heading.

Imported goods described as sulphonated fish oil with additives were held to fall under the more specific tariff heading for sulphonated fish oil, because the department failed to prove that the additives altered the product's essential character. The chemical report did not identify the additives or their nature and quantity, and the technical material still treated the product as oil based on sulphonated fish oil. Rule 3(a) of the Customs Tariff Interpretation Rules required preference for the specific description over the broader heading for textile or leather treatment preparations, so classification under heading 3402.90.20 was correct.

---

---

Issues: Whether the imported goods, described as sulphonated fish oil with additives, were classifiable under heading 3402.90.20 as sulphonated fish oil or under heading 3403.91.00 as preparations used for oil or grease treatment of textile material, leather or similar materials.

Analysis: The burden to establish the proposed classification lay on the department. The chemical examination report only stated that the sample was a preparation having sulphonated fish oil and additives, but did not identify the additives or explain their nature and quantity. The end use of the product could matter only if the product fell outside the description of sulphonated fish oil. The technical material relied upon by the department also described the product as oil based on sulphonated fish oil and, in substance, supported the view that it remained sulphonated fish oil. Since the goods were specifically covered by the more specific tariff entry, Rule 3(a) of the Rules of Interpretation of Customs Tariff, 1975 required preference to that specific description over the broader entry.

Conclusion: The goods were correctly classified as sulphonated fish oil under heading 3402.90.20 and not under heading 3403.91.00.

---