Tariff classification of nickel waste and scrap under Heading 75.01 upheld where the heading covers nickel articles and by-products.

Tariff Heading 75.01 was construed to cover nickel waste and scrap arising in the manufacture of nickel articles. The plain meaning of the heading was applied, and the entry was not read as excluding such by-products. On that basis, waste and scrap recovered from nickel article manufacture remained classifiable under the same heading, and the lower authority's classification was upheld.

---

---

Issues: Whether waste and scrap of nickel arising in the manufacture of nickel articles is classifiable under Heading 75.01.

Analysis: The tariff entry under Heading 75.01 was construed to cover nickel waste and scrap as part of nickel and articles thereof. The entry was held not to exclude waste and scrap arising in the manufacture of nickel articles, and the plain meaning of the heading was applied to treat such waste as covered by the same classification.

Conclusion: The waste and scrap of nickel arising in the manufacture of nickel articles is covered by Heading 75.01. The classification adopted by the lower authority was upheld.

Ratio Decidendi: Where a tariff heading covers nickel and nickel waste and scrap, waste and scrap recovered from the manufacture of nickel articles is classifiable under the same heading unless the entry expressly excludes it.

---