https://www.taxtmi.com/caselaws?id=107242 Imported goods used as a desizing and scouring agent were held classifiable under Heading 3402.90 as an organic surface-active preparation, not under Heading 3405.90 as a scouring powder. The tariff entry in Heading 34.05 was read with the Harmonised System explanatory notes, but those notes were found not to extend that heading to every industrial preparation. Heading 34.05 was treated as covering polishes, creams and similar scouring products, while Heading 34.02 specifically covered surface-active preparations used as detergents in the textile industry to remove fats and impurities during manufacture. Because the goods matched that description and composition, classification followed Heading 3402.90. en-us Mon, 18 Nov 2002 00:00:00 +0530 Mon, 19 Mar 2012 18:09:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107242 Imported goods used as a desizing and scouring agent were held classifiable under Heading 3402.90 as an organic surface-active preparation, not under Heading 3405.90 as a scouring powder. The tariff entry in Heading 34.05 was read with the Harmonised System explanatory notes, but those notes were found not to extend that heading to every industrial preparation. Heading 34.05 was treated as covering polishes, creams and similar scouring products, while Heading 34.02 specifically covered surface-active preparations used as detergents in the textile industry to remove fats and impurities during manufacture. Because the goods matched that description and composition, classification followed Heading 3402.90. Case-Laws Customs Mon, 18 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107242