Tariff classification of prepared opacifiers turns on industry-specific use; plastic industry products fall outside Heading 32.07.

Prepared opacifiers used in the plastic industry were held not classifiable under Heading 32.07 because that heading is confined to opacifiers of a kind used in the ceramic, enamelling or glass industry; the words "of a kind" did not enlarge the scope to make those industries merely illustrative. As the product was used in an unlisted industry, Heading 32.07 was excluded and the product fell under Heading 39.03, as alternatively accepted. The classification adopted by the lower authority was therefore sustained.

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Issues: Whether prepared opacifiers used in the plastic industry are classifiable under Heading 32.07, or whether they fall under Heading 39.03.

Analysis: Heading 32.07 covers prepared opacifiers only when they are of a kind used in the ceramic, enamelling or glass industry. The expression "of a kind" was held not to enlarge the scope of the heading so as to make the named industries merely illustrative. Since the product in question was admittedly used in the plastic industry and not in the industries specified in Heading 32.07, it could not be classified thereunder. Once Heading 32.07 was ruled out, the product was liable to be classified under Heading 39.03, as accepted by the appellant in the alternative.

Conclusion: The product is not classifiable under Heading 32.07 and is classifiable under Heading 39.03.

Final Conclusion: The classification adopted by the lower authority was sustained and the appeal failed.

Ratio Decidendi: A tariff heading for prepared opacifiers limited to use in specified industries cannot be expanded by reading "of a kind" as merely illustrative where the product is used in an unlisted industry.

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