Nickel hydroxide classification under Chapter 28 confirmed despite minor additives that do not alter essential character.

Nickel hydroxide compound containing 92% to 100% nickel hydroxide with minor cobalt hydroxide and sodium sulphate remains classifiable under tariff item 28254000. Applying Chapter Note 1 to Chapter 28 and General Rules for Interpretation 1, 2(b) and 3(a), the ruling treated the product as a separately defined chemical compound that does not lose Chapter 28 classification because of impurities or performance-enhancing additives. The additives were found not to change the product's essential character, nature, or general use, and no distinct product or specific-use article emerged to displace the specific tariff entry for nickel hydroxide.

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Issues: Whether Nickel Hydroxide Compound containing 92% to 100% Nickel Hydroxide with balance Cobalt Hydroxide and Sodium Sulphate is classifiable under tariff item 28254000.

Analysis: Classification was examined under Chapter Note 1 to Chapter 28 and Rules 1, 2(b) and 3(a) of the General Rules for Interpretation. A separately defined chemical compound remains within Chapter 28 even if it contains impurities. The presence of minor cobalt hydroxide and sodium sulphate additives did not alter the character, nature, or general use of the product. The additives were found to improve performance and life cycle only, and did not create a distinct product or a specific-use article outside the claimed heading. The specific tariff entry for Nickel Hydroxide therefore prevailed over any more general description.

Conclusion: The goods are classifiable under tariff item 28254000, in favour of the assessee.

Ratio Decidendi: A separately chemically defined compound remains classifiable under Chapter 28 notwithstanding minor impurities or performance-enhancing additives, and the specific tariff entry applicable to the named substance prevails where the additives do not change its essential character.

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