Specific tariff classification prevails for rockwool with blast furnace slag, placing it under the more specific heading.

Rockwool containing more than 25% by weight of blast furnace slag was held classifiable under Heading 6807.10 rather than the general Heading 6803.00. The tariff was read as a whole, with the more specific entry prevailing for the restricted variety of rockwool expressly described by the classification scheme. That interpretation preserved the operation of Heading 6807.10 and avoided making its opening description redundant. The analysis also noted that the tariff language reflected earlier exemption-based treatment now incorporated into the heading itself, confirming classification under Heading 6807.10.

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Issues: Whether rockwool containing more than 25% by weight of blast furnace slag was classifiable under Heading 6803.00 or under Heading 6807.10 of the Central Excise Tariff Act, 1985.

Analysis: Heading 6803.00 was treated as the general entry for slagwool, rockwool and similar mineral wools, while Heading 6807.10 specifically covered goods in which more than 25% by weight of blast furnace slag had been used. Reading Chapter 68 as a whole, the more specific heading had to prevail for the restricted variety of rockwool described by the tariff. The interpretation that kept Heading 6807.10 effective also avoided rendering its opening description redundant and accorded with the legislative history showing that the earlier exemption-based treatment was brought into the tariff heading itself.

Conclusion: The goods were correctly classifiable under Heading 6807.10, not Heading 6803.00, and the assessee succeeded.

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