Tariff classification of basic hormones upheld under Heading 2937, not contraceptive preparation heading.

Basic hormones used in the manufacture of chemical contraceptive preparations were held classifiable under Heading 2937 2300 because Heading 3006 6010 applies to chemical contraceptive preparations based on hormones or other products of Heading 2937. The tariff distinction turned on the goods being basic hormones, not a prepared contraceptive product capable of human consumption, so Heading 3006 was treated as covering only a preparation one step removed from the hormone itself. Classification under Heading 2937 2300 was therefore upheld in favour of Revenue.

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Issues: Whether the imported goods, being basic hormones used in the manufacture of chemical contraceptive preparations, were classifiable under Heading 2937 2300 or under Heading 3006 6010 of the Customs Tariff.

Analysis: Heading 3006 6010 covers chemical contraceptive preparations based on hormones or other products of Heading 2937, whereas Heading 2937 covers hormones, including oestrogens and progestrogens. The imported goods were found to be basic hormones and not a prepared chemical contraceptive product capable of human consumption. Applying the tariff description, Heading 3006 was treated as applicable to a preparation one step removed from the basic hormone, while the basic hormone itself remained classifiable under Heading 2937.

Conclusion: The goods were correctly classified under Heading 2937 2300 and not under Heading 3006 6010, in favour of Revenue.

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