Tariff classification of carbon black turned on its essential character, placing it in the inorganic pigment residuary entry.

Carbon black was held to be an inorganic pigment for tariff classification purposes because its essential character placed it within inorganic chemistry, and it could not be brought into the organic pigment entry merely due to use in textile printing. Item 14.I(4a) was confined to organic pigments, so the product did not answer that description and fell instead under the residuary Item 14.I(5). The revision application was therefore allowed.

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Issues: Whether carbon black manufactured by the petitioner was classifiable as an organic pigment under Item 14.I(4a) of the Central Excise Tariff or as an inorganic pigment falling under the residuary Item 14.I(5).

Analysis: The determining question was the true nature of carbon black. On the material considered, carbon black was treated as an element found in inorganic chemistry and was regarded as more appropriately classifiable as an inorganic pigment. Since Item 14.I(4a) applied only to organic pigments, the product could not be brought within that entry merely because it was used in textile printing.

Conclusion: Carbon black was not covered by Item 14.I(4a) and was correctly classifiable under Item 14.I(5), with the result that the revision application was allowed.

Ratio Decidendi: For tariff classification, the essential character of the product governs, and where a tariff entry is confined to a specific class of goods, a product not answering that description falls to be classified under the residuary entry.

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