Cleaning preparation classification turns on principal function, and a metal-surface degreaser was held classifiable under the cleaning heading.

Pyroclean 17, a heterogeneous mixture of alkalies, phosphates and silicates, was treated as a heavy duty alkaline cleaner whose principal function was removal of oil, dirt and soil from metal surfaces. On that basis, it was classifiable as a cleaning preparation under sub-heading 3402.90. The claim that it fell outside Heading 34.02 because of a subsidiary surface-active function was not supported by the record or product literature, and the alternative contention that it was an anti-rust preparation also failed for want of evidence. The residual classification under sub-heading 3823.00 was therefore rejected and the appeal failed.

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Issues: Whether the product "Pyroclean 17" was classifiable as a cleaning preparation under sub-heading 3402.90 of the Central Excise Tariff or as a residual chemical product under sub-heading 3823.00.

Analysis: The product was found on test to be a heterogeneous mixture of alkalies, phosphates and silicates, and the record showed that it functioned as a heavy duty alkaline cleaner for cleaning metallic surfaces in preparation for further processing. The claim that it was excluded from Heading 34.02 was not accepted, as the alleged subsidiary nature of the surface-active function was neither raised below nor supported by the product literature, which showed that the principal function was removal of oil, dirt and soil from metal surfaces. The contention that it was an anti-rust preparation was also not established on the evidence, and the heading relied upon for anti-rust preparations was therefore inapplicable.

Conclusion: The product was correctly classified under sub-heading 3402.90 as a cleaning preparation and not under sub-heading 3823.00; the appeal failed.

Ratio Decidendi: A product whose principal function is cleaning or degreasing metal surfaces is classifiable as a cleaning preparation under the relevant tariff heading, and a residual or anti-rust classification cannot be adopted without supporting evidence.

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