Tariff classification of plaster products: minor asbestos admixture did not exclude goods from Heading 25.05.

Products consisting mainly of plaster of paris with a small admixture of asbestos remained classifiable under Heading 25.05 because that heading covers plaster based on calcium sulphate, and Note 2 to Chapter 25 excludes only goods processed beyond permitted mechanical or physical operations. The minor asbestos content did not change the essential character of the goods or remove them from Heading 25.05. Heading 6807.90 was inapplicable because the goods were plaster in powder form and not an article covered by that heading. The classification under Heading 25.05 was therefore upheld and the contrary view was set aside.

---

---

Issues: Whether the products Thermolite hardsetting and Nulite hardsetting, consisting mainly of plaster of paris with a small amount of asbestos, were classifiable under Heading 25.05 or under Heading 6807.90.

Analysis: Heading 25.05 covers plaster with a basis of calcium sulphate, and Note 2 to Chapter 25 excludes only products that have been processed beyond the permitted mechanical or physical processes. The products in question were found to be primarily plaster of paris with a minor admixture of asbestos, and the mere presence of the admixture did not take them outside Heading 25.05. Heading 6807 was also found inapplicable because the goods were plaster in powder form and not an article falling within that heading.

Conclusion: The goods were correctly classifiable under Heading 25.05 and not under Heading 6807.90, and the finding of the lower authorities was set aside in favour of the assessee.

---