Specific tariff entry controls classification of ceramic sinks over broader ceramic ware headings.

Ceramic sinks were held to fall under Heading 6908.10 because that heading specifically covers ceramic sinks and wash basins of porcelain or china. The competing headings 6907 and 6909 were broader provisions for ceramic wares, laboratory or technical uses, and tableware or household articles, but they did not specifically describe sinks. The specific tariff entry therefore prevailed over the more general headings, and the classification adopted by the lower authority was upheld.

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Issues: Whether ceramic sinks were correctly classified under Heading 6908.10, or whether they fell under Heading 6907 or 6909.

Analysis: Heading 6908.10 specifically covers ceramic sinks and wash basins of porcelain or china. The competing headings 6907 and 6909 cover ceramic wares for laboratory, chemical or technical uses and tableware, chinaware and other household articles, but do not specifically refer to sinks. The specific tariff entry therefore prevails over the more general entries.

Conclusion: The classification of ceramic sinks under Heading 6908.10 was upheld.

Final Conclusion: No interference was warranted with the classification adopted by the lower authority, and the appeal failed.

Ratio Decidendi: Where a tariff heading specifically covers the goods in question, that specific entry governs classification over broader residuary or general headings.

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