Tariff classification of mixed confectionery turned on specific description and dominant composition, favouring sugar confectionery over coffee-based preparations.

Kopiko was held classifiable as sugar confectionery under tariff heading 1704, because refined sugar and liquid glucose formed the dominant composition and the coffee flavour was only a minor flavouring ingredient. Applying the General Rules for Interpretation, the more specific tariff description prevailed over the broader heading for preparations with a basis of coffee. The contrary classification under heading 2101 was rejected, and the demand based on that heading could not stand. The product's treatment under heading 1704 in import and foreign classification was noted as supporting material.

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Issues: Whether the product Kopiko was classifiable under tariff heading 1704 as sugar confectionery not containing cocoa or under tariff heading 2101 as preparations with a basis of coffee.

Analysis: The product composition showed that refined sugar and liquid glucose formed the overwhelming bulk of the goods, while coffee flavour constituted only a small percentage and was used for flavouring. Applying the General Rules for Interpretation, the classification had to be determined according to the terms of the headings, and where competing headings were considered, the more specific description was to prevail over the more general one. The description of sugar confectionery under heading 1704 was held to fit the goods more specifically than heading 2101, which was aimed at preparations having a basis of coffee. The same product's acceptance under heading 1704 in import and foreign classification was also treated as supporting material.

Conclusion: The product was correctly classifiable under heading 1704 and not under heading 2101, and the demand founded on the contrary classification could not stand.

Final Conclusion: The classification dispute was decided in favour of the assessee, the impugned order was set aside, and the appeal succeeded.

Ratio Decidendi: For mixed goods, classification must follow the most specific tariff description on the basis of the product's dominant composition and essential character, and a minor flavouring ingredient does not shift the goods to a heading framed for preparations based on that ingredient.

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