Classification of separate chemically defined catalyst compounds excluded from Chapter 38 heading 3815.90 under Chapter Notes.

Separate chemically defined compounds used as catalysts were held outside heading 3815.90 because Chapter 38 Note 1(a) excludes separate chemically defined compounds from Chapter 38. The heading for reaction initiators, reaction accelerators and catalytic preparations applies only where the goods are not elsewhere specified or included, and the Harmonised System Explanatory Notes support that exclusion. Rule 1 of the Interpretative Rules was sufficient to determine classification, so Rule 3(c) was unnecessary. The goods therefore could not be classified under heading 3815.90 and had to be considered outside Chapter 38, with classification instead depending on the appropriate chemical chapter.

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Issues: Whether vanadium oxy-tri chloride and ethyl aluminium sequil chloride, being separate chemically defined compounds used as catalysts, were classifiable under heading 3815.90 as reaction initiators, reaction accelerators and catalytic preparations, or fell outside Chapter 38 and were classifiable under Chapters 28 or 29.

Analysis: Heading 3815.90 covers reaction initiators, reaction accelerators and catalytic preparations not elsewhere specified or included. Note 1(a) to Chapter 38 excludes separate chemically defined compounds from Chapter 38, and the goods were ably separate chemically defined compounds. The Harmonised System Explanatory Notes also make clear that such compounds are excluded from this heading. Since the exclusion operated on the wording of the heading and the chapter note, resort to Rule 3(c) of the Interpretative Rules was unnecessary because Rule 1 itself resolved the classification.

Conclusion: The goods were not classifiable under heading 3815.90 and the appellant failed on classification.

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