Tariff classification of coloured powder turned on whether trade and test evidence showed it was dyestuff rather than mere colour.

Classification of the imported coloured powder depended on whether it was a pigment dyestuff under Heading 32.04/12(3) or merely colour under Heading 32.04/12(1). The Bill of Entry, chemical test report, invoice and trade literature showed a product composed of synthetic organic dyestuff and spirit-soluble colour, and the tariff description together with the dictionary meaning of colourant indicated that colourants may include dyes as well as pigments. On those materials, the distinction between dyes and pigments was not decisive, because the goods were known and understood in trade as dyestuff. The product was therefore classified as dyestuff under Heading 32.04/12(3).

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Issues: Whether the imported product was classifiable as pigment dyestuff under Heading 32.04/12(3) or as colour only under Heading 32.04/12(1).

Analysis: The Bill of Entry, chemical test report and trade literature showed that the sample was a coloured powder composed of synthetic organic dyestuff and a spirit soluble colour. The tariff description and the dictionary meaning of colourant indicated that colourants may be dyes or pigments, and the distinction between dyes and pigments was not decisive on the facts. The materials on record, including the invoice and literature, supported the view that the goods were known and understood as dyestuff.

Conclusion: The imported goods were held to be dyestuff and not merely colour, and were correctly classifiable under Heading 32.04/12(3) in favour of the assessee.

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