Tariff classification of dimethicone products turns on medicament definition, constituent mix, and primacy of specific headings.

Dimethicone BPC was treated as an unmixed silicone in primary form and therefore fell under Heading 3910.00, not the medicament heading, because it did not satisfy the Chapter 30 definition of medicaments. The remaining dimethicone and simethicone preparations, being products of two or more constituents with therapeutic and prophylactic use, satisfied the medicament definition under Chapter Note 2(i)(a) to Chapter 30 and were excluded from Chapter 38 by Note 1(c). The specific medicament heading prevailed over the residuary chemical heading, so those products were classifiable under Heading 3003.20.

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Issues: (i) Whether Dimethicone BPC was classifiable under Heading 3910.00 as silicones in primary forms or under Heading 3003.20 as medicaments. (ii) Whether the remaining dimethicone and simethicone preparations were classifiable under Heading 3003.20 as medicaments or under Heading 3823.90 as residuary chemical products.

Issue (i): Whether Dimethicone BPC was classifiable under Heading 3910.00 as silicones in primary forms or under Heading 3003.20 as medicaments.

Analysis: The product was declared by the respondent as an unmixed product. Preparation from more than one raw material did not make it a product comprising two or more constituents mixed or compounded together. It remained an unmixed silicone product obtained by hydrolysis and was otherwise a silicone in primary form. Chapter Note 2(i)(a) to Chapter 30 did not apply because the product did not satisfy the definition of medicaments in that note.

Conclusion: Dimethicone BPC was correctly classifiable under Heading 3910.00 and not under Heading 3003.20.

Issue (ii): Whether the remaining dimethicone and simethicone preparations were classifiable under Heading 3003.20 as medicaments or under Heading 3823.90 as residuary chemical products.

Analysis: The remaining products were undisputedly products of two or more constituents and had therapeutic and prophylactic uses. Once goods answer the definition of medicaments under Chapter Note 2(i)(a) to Chapter 30, they are excluded from Chapter 38 by Note 1(c) to Chapter 38. The residuary heading could not displace the specific heading for medicaments.

Conclusion: The remaining products were classifiable under Heading 3003.20 and not under Heading 3823.90.

Final Conclusion: The classification was upheld for Dimethicone BPC under Heading 3910.00, while the remaining products were held to fall under Heading 3003.20, with the exemption consequence depending on that classification.

Ratio Decidendi: A product is classifiable as a medicament only if it comprises two or more constituents mixed or compounded together for therapeutic or prophylactic use, and a specific tariff heading prevails over a residuary heading when the product squarely answers the specific statutory definition.

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