https://www.taxtmi.com/caselaws?id=75139 Fused magnesium chromide or fused magnesium oxide was treated as classifiable under Chapter 2519 90 40 because Chapter Note 1 to Chapter 25 and the tariff entry for heading 2519 cover fused magnesia, dead-burned magnesia and magnesium oxide. The fact that the goods had undergone fusion did not by itself remove them from Chapter 25. Classification was supported by the broader wording of Chapter 25, the specific enumeration of the product, established classification practice and treatment by other ports. Chapter 38 was considered a residual heading for miscellaneous chemical preparations and was less appropriate. Rule 3(b) of the General Rules for Interpretation supported classification by essential character. en-us Mon, 02 Mar 2009 00:00:00 +0530 Fri, 26 Mar 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75139 Fused magnesium chromide or fused magnesium oxide was treated as classifiable under Chapter 2519 90 40 because Chapter Note 1 to Chapter 25 and the tariff entry for heading 2519 cover fused magnesia, dead-burned magnesia and magnesium oxide. The fact that the goods had undergone fusion did not by itself remove them from Chapter 25. Classification was supported by the broader wording of Chapter 25, the specific enumeration of the product, established classification practice and treatment by other ports. Chapter 38 was considered a residual heading for miscellaneous chemical preparations and was less appropriate. Rule 3(b) of the General Rules for Interpretation supported classification by essential character. Case-Laws Customs Mon, 02 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75139