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Issues: Whether the imported strips were classifiable as flat-rolled products of stainless steel under Heading 7220.90 or as flat-rolled products of other alloy steel under Heading 7226.99.
Analysis: Chapter Note 1(2) defines stainless steel as alloy steel containing by weight 1.2% or less of carbon and 10.5% or more of chromium, with or without other elements. The goods satisfied both the carbon and chromium requirements, and the presence of other elements did not affect the classification. Once the specific conditions in the chapter note were met, classification had to follow that note rather than any broader commercial understanding of the product. The contention that carbon was only an impurity was also rejected because the carbon percentage was relevant to the character of the steel.
Conclusion: The goods were correctly classified under Heading 7220.90 as stainless steel products, and not under Heading 7226.99.
Final Conclusion: The appeal failed and the departmental classification was affirmed.
Ratio Decidendi: When a tariff chapter note prescribes specific compositional criteria for a product, classification must be determined strictly by those criteria, and the presence of additional elements does not alter the result if the prescribed conditions are satisfied.