Source: Supreme Court E-Library
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Rate of Duty : 20%
FINDINGS: Literature was submitted and the following was deduced:
- Amertrol 1123, is a concentrated formulation containing phosphate, sequestrants, polymers and antifoam elements; used to prevent deposits in boilers.
- Catalysed Sulfite, a mixture of sodium sulfite and specially selected catalytic agents, used to prevent corrosion.
- Drewgard 189E, is a composition of Isoquest LT polymer, organic phosporous and zinc, used as a corrosion inhibitor.
RULING:
Based on the aforementioned facts derived from literature presented from which composition was deduced, the above-mentioned being chemical compositions resulting from other inorganic elements thus the above-named chemicals are properly classifiable under HS 3823.90.90 at 20% which provides for, among others, Residual Products of the Chemical or Allied Industries, not specified or included in other Headings of the Nomenclature.
Adopted: 7 Feb. 1995
(SGD.) TITUS B. VILLANUEVA
Deputy Commissioner