Silicone oils classified as silicones when specific tariff wording prevails over resinous or plastic property arguments.

Imported silicone oils or fluids were treated as silicones in primary form and therefore as silicone polymers. The specific tariff description for silicones prevailed over arguments that the goods lacked resinous, plastic or mouldable properties. On that basis, the products remained classifiable as silicones under Customs Tariff Chapter 39 for basic customs duty and under Central Excise Tariff Item 15A for additional duty. Authoritative nomenclature sources were used to confirm that silicone oils fall within silicones in primary form, and the revenue classification was upheld.

---

---

Issues: Whether imported silicone oils or fluids were classifiable as silicones under Customs Tariff Chapter 39 for basic customs duty and under Central Excise Tariff Item 15A for additional duty, or whether they were to be excluded for lack of resinous or plastic properties.

Analysis: The product was held to be a silicone fluid in primary form and, therefore, a silicone polymer. The reasoning accepted that silicones comprise fluids, resins and elastomers, and that the tariff entries specifically name silicones. The absence of mouldability, resinous character or plastic properties was held not to take the product out of the specific tariff description. The more specific description prevailed over a broader approach based on the material's physical form or intended use. Authoritative nomenclature sources were relied upon to show that silicone oils are included within silicones in primary form.

Conclusion: The imported silicone oils or fluids were classifiable as silicones under Customs Tariff Chapter 39 and under Central Excise Tariff Item 15A, and the classification adopted by the revenue authorities was upheld.

---