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of <h1>Quicklime powder held classifiable as Heading 2522 10 00, not high-purity calcium oxide under Heading 2825 90 90</h1> The Tribunal examined the customs classification of imported quicklime powder and held it is classifiable under Heading 2522 10 00 as 'Quicklime,' not under Heading 2825 90 90 as 'Calcium oxide.' Relying on HSN Explanatory Notes and General Rules for Interpretation, it found that Chapter 25 can cover calcined products where the heading context so requires, and that Heading 2522 specifically covers impure calcium oxide (quicklime). Since the tested product contained about 92.2% CaO with impurities, it did not meet the high-purity (~98%) threshold for Heading 2825. The Tribunal therefore set aside the reclassification, differential duty demand, and interest.
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