Tariff classification of magnesium oxide turns on chapter notes excluding it from Chapter 28 and supporting the assessee's heading.

Magnesium oxide was held not classifiable under Chapter 28 Heading 2825 because Chapter 28 Note 3 expressly excluded magnesium oxide, and Note 1 to Section 6 did not bring it within that chapter's scope. Applying the tariff notes together, the product could not be placed under the Revenue's claimed heading in Chapter 28. The assessee's classification under Tariff Heading 2505 was therefore accepted, and the competing classification was rejected.

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Issues: Whether Magnesium Oxide was classifiable under Tariff Heading 2505 or under Chapter Heading 2825.

Analysis: Chapter 28 was subject to Note 3, which expressly stated that Magnesium Oxide would not fall under that chapter, subject to Note 1 to Section 6. Note 1 to Section 6 did not bring Magnesium Oxide within its scope. On that construction, the item could not be classified under Heading 2825 in Chapter 28.

Conclusion: The classification claimed by the Revenue was rejected and the assessee's classification was accepted.

Ratio Decidendi: Where a tariff chapter note expressly excludes a product from the chapter and the corresponding section note does not include it, the product cannot be classified under that chapter heading.

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