Laboratory chemicals classification excluded for spectrometer reference materials; scientific preparation alone does not bring them under Heading 98.02.

Imported certified reference materials and accessories for spectrometers were held not to fall within Heading 98.02 as laboratory chemicals. Chapter Note 3 to Chapter 98 limits that heading to chemicals, organic or inorganic, imported in prescribed packings and identifiable as meant solely for use as laboratory chemicals. The goods were metal discs and drillings prepared under laboratory conditions for use with spectrometers, and their scientific preparation did not alter their essential character. On that basis, they were outside Heading 98.02, and the Revenue's challenge to the assessee's classification failed.

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Issues: Whether imported certified reference materials and accessories for spectrometers were classifiable under Heading 98.02 as laboratory chemicals, or under the tariff headings claimed by the parties.

Analysis: Heading 98.02 is confined to chemicals, organic or inorganic, imported in packings not exceeding the prescribed limits and identifiable as meant solely for use as laboratory chemicals, as explained by Chapter Note 3 to Chapter 98. The imported goods were reference materials in the form of metal discs and drillings prepared under laboratory conditions for use with spectrometers. Their character did not answer to laboratory chemicals, and the mere fact that they were prepared with scientific precision did not bring them within Heading 98.02.

Conclusion: The goods were not classifiable as laboratory chemicals under Heading 98.02, and the Revenue's challenge to the assessee's classification failed.

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