Commercial parlance governs tariff classification of wolfram ore; concentrated powdered ore remained metallic ore, not an unspecified article.

Commercial and trade parlance, not a purely scientific description, determines the classification of imported wolfram ore under taxing statutes. Wolfram ore containing 65% WO3, imported in concentrated, powdered or granular form, remained metallic ore where it had only undergone preparatory processes such as crushing, washing, sorting and magnetic separation, because those steps did not amount to manufacture and did not change its chemical structure. As the goods were not roasted or chemically treated, their character as ore concentrate was unchanged. The material was therefore classifiable as metallic ore under Item 26 and not as an unspecified article under Item 87.

---

---

Issues: Whether Wolfram Ore containing 65% WO3, imported in concentrated or powdered form, fell within Item 26 as metallic ore or was assessable under Item 87 as an article not otherwise specified.

Analysis: The determining factor was not whether the ore was in the exact condition in which it was mined, but how the commodity was understood in commercial and trade parlance. The evidence showed that wolfram ore is ordinarily concentrated by processes such as crushing, washing, sorting, magnetic separation, and similar preparatory steps which do not amount to manufacturing so long as the chemical structure of the ore remains unchanged. The imported goods had not been roasted or chemically treated, and the fact that they were in powder or granular form did not alter their character as ore concentrate. In taxing statutes, the commercial meaning of the goods prevails over a purely scientific description.

Conclusion: The imported goods were metallic ore falling within Item 26, and no customs duty was leviable under Item 87.

---