Tariff classification of anti-corrosive preparations favoured Heading 3811 over the residual petroleum-based heading.

An imported product described as a CRC anti-corrosive agent was treated as classifiable under Heading 3811 rather than Heading 2710. The product literature and description showed it functioned as an anti-corrosive preparation, and Heading 3811 specifically covered such goods. Heading 2710 applied only residually to goods not elsewhere specified, and the HSN notes indicated that even preparations containing petroleum oil above the stated limit could fall outside Heading 2710 where a more specific heading was available. The chemical examination report was relevant only to chemical analysis and not determinative of tariff classification.

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Issues: Whether the imported product described as "CRC Anti-corrosive Agent" was classifiable under Heading 2710 or Heading 3811 of the Customs Tariff Act, 1975.

Analysis: The product literature and the description of the goods showed that the product functioned as an anti-corrosive agent. Heading 3811 specifically covered anti-corrosive preparations, whereas Heading 2710 applied only to goods not elsewhere specified. The HSN notes also indicated that even preparations containing petroleum oil above the stated limit could be excluded from Heading 2710 where a more specific classification was available. The chemical examination report was relevant only for chemical analysis and not for suggesting classification.

Conclusion: The imported goods were correctly classified under Heading 3811 and not under Heading 2710.

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