Tariff classification by plain wording: Lauric Acid fell outside the claimed entry and was reclassified under a different heading.

Tariff classification must follow the plain and specific wording of the entry, and goods cannot be placed within it by assertion alone. Lauric Acid did not answer Tariff Item 2915 70 90, which covers palmitic acid and stearic acid, their salts and esters, because there was no material showing the imported goods were such salts or esters. In the absence of documentary evidence to dislodge the lower orders, the declared classification was rejected and reclassification under Tariff Item 2915 90 90 was upheld, with the reassessment-based duty demands sustained.

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Issues: Whether the rejection of the declared classification of Lauric Acid under Tariff Item 2915 70 90 and its reclassification under Tariff Item 2915 90 90 was correct.

Analysis: The dispute turned on the scope of Tariff Item 2915 70 90, which covers palmitic acid and stearic acid, their salts and esters. The imported goods were Lauric Acid, and there was no material to show that they were salts or esters of palmitic acid or stearic acid. The claimed classification could not be extended beyond the specific wording of the heading, and no documentary evidence was produced to dislodge the findings recorded in the orders below.

Conclusion: The reclassification of the goods under Tariff Item 2915 90 90 was upheld and the declared classification was rejected.

Final Conclusion: The appeals failed on the classification question and the duty demands based on the reassessment were sustained.

Ratio Decidendi: A tariff entry must be applied according to its plain and specific description, and goods not answering that description cannot be forced into the entry merely by assertion.

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