Specific tariff classification prevails for zinc callots, which remain covered by the zinc strips entry rather than the residuary item.

Zinc callots made by punching zinc strips into circular or hexagonal shapes were treated as goods covered by the specific tariff description for zinc strips in any form or size. Prior departmental classification practice supported continued treatment under the specific entry, and the product's manufacture and commercial identity were considered consistent with that entry. The later separate specification of callots was read as confirming, rather than displacing, that construction. The residuary tariff item was therefore not appropriate where the goods remained within the scope of the specific description.

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Issues: Whether zinc callots manufactured from zinc strips were classifiable under Tariff Item 26B(2) as zinc strips or circles, or under the residuary Tariff Item 68.

Analysis: Tariff Item 26B(2) covered zinc strips in any form or size, and the callots were produced by punching zinc strips into circular or hexagonal shapes. Prior departmental practice had treated them as falling under Tariff Item 26B(2), which strongly indicated that they continued to be specified goods and could not shift to the residuary item unless they ceased to be covered by the specific entry. The Court also treated the commercial identity of the product as relevant and found that callots, whether regarded as strips cut to shape or as circles, remained within the scope of the specific tariff entry. The subsequent separate specification of callots in the tariff was viewed as supporting this construction rather than contradicting it.

Conclusion: Zinc callots were held classifiable under Tariff Item 26B(2) and not under Tariff Item 68.

Ratio Decidendi: A product covered by a specific tariff description cannot be placed in a residuary entry when its manufacture, form, and commercial identity bring it within the specific item.

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