Tariff classification of silicone oil turns on essential character, not its use as a mould release agent

Silicone oil imported as a mould release agent remained classifiable as silicone in primary form under Chapter 39 because the tariff scheme distinguished silicones in primary forms from compounded lubricating preparations containing silicone. The notes and explanatory material indicated that preparations merely containing silicone greases or oils were excluded from Chapter 39 and fell under Chapter 27 or Chapter 34, as appropriate. As the goods were silicone oil itself and not a formulated preparation, their use as a lubricant or mould release agent did not alter their essential tariff character. The goods were therefore classifiable under Chapter 39 and not under Chapter 34.

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Issues: Whether silicone oil imported as a mould release agent is classifiable under Chapter 39 as silicone in primary form or under Chapter 34 as a lubricating preparation.

Analysis: The tariff scheme distinguished silicones in primary forms from preparations containing silicone. Chapter 39 specifically named silicones and covered silicone oils, greases, resins and elastomers in liquid, semi-liquid or solid form. The notes and the explanatory material also showed that lubricating preparations merely containing silicone greases or oils were excluded from Chapter 39 and placed under Chapter 27 or Chapter 34, as the case may be. Since the imported goods were silicone oil itself and not a compounded preparation, their use as a lubricant or mould release agent did not change their essential character for tariff purposes.

Conclusion: The goods were correctly classifiable under Chapter 39 as silicones in primary form and not under Chapter 34.

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