Specific tariff entry for oral rehydration salt prevails over branded medicament classification, making the demand unsustainable.

Branded oral rehydration salt was held to fall under the more specific tariff description for oral rehydration salt in sub-heading 3005.30, not as a branded medicament under sub-heading 3003.10. The competing entries were read with the chapter notes and interpretative rules, and no chapter note was found to exclude a branded oral rehydration salt product from the specific entry. An interpretation treating it as a medicament would have rendered the specific oral rehydration salt entry redundant, so the omission of oral rehydration salt from the expanded chapter-note list was treated as inadvertent. The demand and penalty were therefore unsustainable.

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Issues: Whether the branded oral rehydration salt product was classifiable under sub-heading 3005.30 as oral rehydration salt, or under sub-heading 3003.10 as a branded medicament.

Analysis: The product was accepted to be oral rehydration salt. The competing tariff entries were examined along with the chapter notes and interpretative rules. The entry for oral rehydration salt was treated as the more specific description, and a branded product was not found to be excluded from that entry by any chapter note. The contrary interpretation would have made the specific entry for oral rehydration salt redundant, which was not acceptable. The omission of oral rehydration salt from the expanded chapter-note list was treated as inadvertent and not controlling against the specific sub-heading.

Conclusion: The product was correctly classifiable under sub-heading 3005.30 and not under sub-heading 3003.10. The demand and penalty were unsustainable.

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