Specific tariff note prevails over general heading for contact lens solution classified under Chapter 33.

Contact lens solution was classified under Chapter 33 because Note 3 specifically covered the product and prevailed over the general claim under Heading 3402.90. The argument that only a solution directly poured into the eye would fall within the note was rejected for lack of evidence, and trade understanding was not accepted as a basis to displace the tariff description. Retail pack presentation also supported coverage under Chapter 33 under Note 2. The departmental classification was therefore affirmed and the assessee's classification claim failed.

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Issues: Classification of contact lens solution whether under Heading 3402.90 as claimed by the assessee or under Chapter 33 as a product specifically covered by Note 3, with Note 2 of Chapter 33 also relevant to the manner of packing and presentation.

Analysis: The product was held to fall within the specific description in Note 3 to Chapter 33. The contention that only a solution directly poured into the eye would be covered was rejected for want of evidence, and the argument based on trade understanding was found irrelevant in the absence of such classification. The goods were also marketed in retail pack sizes, supporting coverage under Chapter 33 in light of Note 2.

Conclusion: The classification under Chapter 33 was upheld and the assessee's claim under Heading 3402.90 was rejected.

Final Conclusion: The departmental classification was affirmed and the appeal failed.

Ratio Decidendi: Where a product is specifically included by the tariff note in a chapter, that specific inclusion prevails over a general competing heading, especially when the product's presentation also accords with the chapter note.

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