Tariff classification turns on chapter notes and description, not end use, for silicon oil spray under customs law.

Silicon oil spray was classified by reference to the tariff description and chapter notes, not its end use. Chapter 39 covered silicon in primary form, and Chapter Note VI extended that expression to liquids, pastes, dispersions, emulsions, suspensions and solutions. The explanatory notes also supported classification under Chapter 39. The appellant's reliance on an earlier decision was rejected because that case did not decide the classification issue and dealt only with notification relief. On that basis, the product was correctly treated under Chapter 39 rather than as a mould releasing preparation under Chapter 34.

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Issues: Whether silicon oil spray imported by the appellant was classifiable under Chapter 34 as a mould releasing preparation or under Chapter 39 as silicon in primary form.

Analysis: The classification had to be determined according to the tariff description and relevant chapter notes, not by the end use of the goods. Chapter 39 specifically covered silicon in primary form, and Chapter Note VI extended the expression to include liquids, pastes, dispersions, emulsions, suspensions and solutions. The explanatory notes also supported the Revenue's classification. The earlier decision relied upon by the appellant was distinguished because it had not decided the classification issue and dealt only with the benefit of a notification.

Conclusion: Silicon oil spray was correctly classified under Chapter 39, and the appellant's claim for classification under Chapter 34 failed.

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