Tariff classification of oil-treated sulphur: goods fell under Heading 25.03, not the specific or residuary alternatives.

Oil-treated sulphur containing about 20% oil was classified under Tariff Heading 25.03 as sulphur of all kinds other than sublimed, precipitated or colloidal sulphur. The goods could not fall under Tariff Heading 28.02 because sublimed or precipitated sulphur is ordinarily of very high purity, about 99.5%, which these goods did not possess. The residuary entry under Tariff Heading 3823.90 was also inapplicable because the specific description in Heading 25.03 covered the goods. The department's appeal was rejected.

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Issues: Whether oil treated sulphur imported by the respondent was classifiable under Tariff Heading 3823.90 as a residual product, or under Tariff Heading 25.03 as sulphur of all kinds, or under Tariff Heading 28.02 as sublimed or precipitated sulphur.

Analysis: The goods contained about 20% oil. Sublimed or precipitated sulphur under Tariff Heading 28.02 is usually of very high purity, around 99.5%, and the imported goods could not therefore be treated as sublimed or precipitated sulphur. Tariff Heading 25.03 covers sulphur of all kinds other than sublimed sulphur, precipitated sulphur and colloidal sulphur. On that description, the goods fell within Heading 25.03 and not within the residuary entry under Heading 3823.90.

Conclusion: The goods were correctly classified under Tariff Heading 25.03 and not under Tariff Headings 28.02 or 3823.90. The department's appeal was rejected.

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