Tariff classification of calcined kaolin clay: specific kaolin heading prevails over silicates heading, and the departmental view fails.

Calcined kaolin clay remained classifiable under tariff item 2507 0029 because Chapter 25 expressly covers kaolin and other kaolinic clays, whether or not calcined, and Chapter Note 1 permits washing and other physical processes without taking the product out of the chapter. The chemical test showed only trace impurities, so the goods were not separately chemically defined compounds under Chapter 28. Applying Rule 1 of the General Rules for Interpretation, the specific heading for kaolinic clays prevailed over the more general silicates heading. The departmental classification under tariff item 2839 9090 was therefore unsustainable.

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Issues: Whether the imported goods, described as calcined kaolin clay or aluminium silicate, were classifiable under tariff item 2507 0029 as claimed by the importer or under tariff item 2839 9090 as determined by the department.

Analysis: The goods were found to be kaolin clay calcined by physical processing, with trace impurities not altering their essential character. Chapter 25 specifically covers kaolin and other kaolinic clays, whether or not calcined, and Chapter Note 1 permits washing and other physical processes without taking the product out of the chapter. Chapter 28 applies to separate chemical elements and separately chemically defined compounds, which was not the case on the chemical test report. Applying Rule 1 of the General Rules for the Interpretation of Import Tariff, the specific heading for kaolinic clays prevails over the more general silicates heading.

Conclusion: The imported goods were correctly classifiable under tariff item 2507 0029 and not under tariff item 2839 9090. The classification adopted by the department was unsustainable.

Ratio Decidendi: A calcined kaolin clay product retains classification under the heading for kaolin and other kaolinic clays where the tariff text and chapter notes expressly cover such goods, and it cannot be shifted to a chemical compounds heading merely because it contains trace mineral impurities.

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