Laboratory chemical classification prevails for Phodemine B, excluding treatment as a synthetic organic dyestuff.

Phodemine B was classified on the record as a separately chemically defined organic compound used in fluorescent microscopy for staining, bringing it within Chapter 29, Note 1(a) and Heading 29.01/45(19) as a laboratory chemical. That classification displaced treatment as a synthetic organic dyestuff under Tariff Item 14D, because the product's tariff character was determined by its chemical definition and stated laboratory use rather than dyeing function. The importer's claimed classification was therefore accepted, and countervailing duty treatment based on dye classification was not justified.

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Issues: Classification of the imported product "Phodemine B" under the Customs Tariff, and whether it could be treated as a laboratory chemical rather than a dye for customs assessment and consequential countervailing duty treatment.

Analysis: The product was found, on the literature and record, to be a separately chemically defined organic compound with specified synonyms and a stated use in fluorescent microscopy for staining purposes. On that basis, it satisfied the requirements of Chapter 29, Note 1(a) of the Customs Tariff Act, 1975, and fell within Heading 29.01/45(19) as a laboratory chemical. The supporting tariff advice and the cited Tribunal ruling on similar laboratory chemical classification reinforced this view. Once so classified, treatment under Tariff Item 14D as a synthetic organic dyestuff used in dyeing process was not justified.

Conclusion: The classification claimed by the importer was accepted, and the item was held classifiable under Heading 29.01/45(19) as a laboratory chemical, not under Tariff Item 14D.

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