Specific tariff classification prevails over residuary entry for asbestos cement pipes where the product is expressly named.

Asbestos cement pipes were treated as specifically covered by Tariff Item 23C, because a product expressly named in a tariff entry cannot be shifted to the residuary item merely on the basis of the predominance of constituent material. The technical description of the pipes supported the specific entry, so Tariff Item 68 did not apply and the classification adopted by the authorities below was sustained.

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Issues: Whether asbestos cement pipes were classifiable under Tariff Item 23C as specifically mentioned goods or under the residuary Tariff Item 68 on the basis of predominance of constituent material.

Analysis: The goods in question were specifically described in Tariff Item 23C. Where an article is specifically covered by a tariff item, it cannot be shifted to a residuary entry merely because its constituent materials are mixed in a particular proportion. The specific description of asbestos cement pipes, supported by the technical description relied upon in the order, outweighed the plea for resort to the residuary item on a predominance basis.

Conclusion: Asbestos cement pipes were correctly classifiable under Tariff Item 23C and not under Tariff Item 68.

Final Conclusion: The appeal failed and the classification adopted by the authorities below was sustained.

Ratio Decidendi: A goods entry specifically naming the product prevails over a residuary tariff entry, and the predominance of constituent material cannot displace a specific classification.

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