Specific tariff heading prevails over animal-feed classification where product composition does not support deliberate retention claim.

Bulk-imported Biofos Mono Calcium Phosphate was classified under heading 2835 as calcium monobasic phosphate, because the product was found to be a mixture predominantly consisting of mono calcium phosphate monohydrate. Applying Chapter Note 1 to Chapter 28 and the General Rules for Interpretation, the specific tariff sub-heading prevailed over the more general animal-feed heading 2309. The claim that fluorine was deliberately retained so as to bring the goods within animal-feed preparation was rejected as unsupported by the product composition and safety data sheet. The appeal was rejected, and the attempted misclassification was recorded.

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Issues: Whether Biofos Mono Calcium Phosphate imported in bulk was classifiable under heading 2309 as a preparation of a kind used in animal feeding or under heading 2835 as calcium monobasic phosphate.

Analysis: The competing entries were examined against Chapter Note 1 to Chapter 28 and the General Rules for Interpretation. The product was found to be a mixture predominantly consisting of mono calcium phosphate monohydrate, with the asserted fluorine content not shown to be a deliberately retained constituent supported by the product composition or safety data sheet. Applying Rule 3(a), the specific sub-heading for calcium monobasic phosphate was held to prevail over the more general animal feed heading. The claim that fluorine converted the product into an animal-feed preparation was not accepted, and the explanation of deliberate retention was rejected as unsubstantiated. The finding of attempted misclassification was also recorded.

Conclusion: The product was held classifiable under heading 2835 and not under heading 2309, and the appeal was rejected.

Ratio Decidendi: Where goods are specifically covered by a tariff sub-heading, that specific entry prevails over a general residuary or end-use heading, and an unsupported claim that an ingredient is deliberately retained will not displace classification under the specific heading.

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