Tariff classification of manganese ore favours Heading 26.01 where ore concentrate, not purified battery-grade compound, is involved.

Imported manganese ore used in dry batteries was examined for tariff classification under the Customs Tariff Act, 1975. Chapter 25 did not apply because the goods were not shown to be purified or upgraded battery-grade manganese dioxide within Heading 25.01/32(3), and Heading 28.01/58 did not fit because it covers chemical elements and inorganic chemical compounds rather than ore. Applying Chapter Note 2 to Chapter 26, the goods were treated as ore concentrate of a known mineralogical species used for extraction of manganese, bringing them within Heading 26.01(1).

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Issues: Whether imported manganese ore used in dry batteries was classifiable under Heading 25.01/32(3), Heading 28.01/58, or Heading 26.01(1) of the First Schedule to the Customs Tariff Act, 1975.

Analysis: Chapter 25 covers goods in the crude state and Heading 25.01/32(3) includes battery grade manganese dioxide, but the imported goods were not shown to be purified or upgraded battery grade manganese dioxide in the sense required for that entry. Heading 28.01/58 applies to chemical elements and inorganic chemical compounds, which did not suitably describe the imported ore. Chapter Note 2 to Chapter 26 treats metallic ores as minerals of mineralogical species used for extraction of metals of Section XV, and manganese is such a metal. The goods were ore concentrate belonging to a known mineralogical species, bringing them within the scope of Heading 26.01.

Conclusion: The goods were correctly classifiable under Heading 26.01(1), and not under Headings 25.01/32(3) or 28.01/58.

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