Classification of LD slag as industrial slag under tariff heading clarifies duty liability and assessment practice. LD Slag produced during steelmaking is a hard mixture of oxides and dust that, as removed, has no identity as a fertilizer; it becomes usable as a soil conditioner only after processing. Classification is determined by the condition at removal; the Board confirmed LD Slag arising in bulk in steel plants is classifiable as slag under sub-heading 2619.00, chargeable to the appropriate rate of duty, with existing assessment practice to continue and pending disputes to be settled accordingly.