Tariff classification of Fenbendazole turned on chemical structure, not an unproduced customs database, supporting unrestricted import treatment.

Fenbendazole was treated as classifiable under tariff heading 29332100 to 29332990 because its chemical structure contains an imidazole ring, which fits the tariff scheme for such compounds. The Revenue's reliance on an unproduced World Customs Organization database was not accepted as a reliable basis for classification. On that reasoning, the appellant's classification was upheld and the goods were not treated as restricted under the Revenue's approach.

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Issues: Whether Fenbendazole was classifiable under tariff heading 29332990 and, on that basis, whether the import was restricted.

Analysis: The classification adopted by the Revenue rested solely on a World Customs Organization database, but the database was not produced and could not be relied upon. The product structure showed that Fenbendazole contains an imidazole ring, and compounds having that feature fall within heading 29332100 to 29332990. The appellant's classification was therefore supported by the chemical structure and the tariff scheme.

Conclusion: The classification claimed by the appellant was upheld and the goods were held not to be restricted on the Revenue's reasoning.

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