CONTAINED IN THE QUESTION UNDER CONSIDERATION THE RELEVANT PRODUCT CONSISTS OF 90% MAIZE STARCH , 5% CALCIUM CHLORIDE AND 5% MAGNESIUM CHLORIDE . SINCE IT IS STARCH , WHICH ACCORDING TO THE PARTICULARS CONTAINED IN THE FILE HAS BEEN SUBJECT TO NON-CHEMICAL PROCESSING INTENDED TO MAKE IT SOLUBLE , IT CANNOT ON THE ONE HAND COME UNDER SUBHEADING 11.08 A I , WHICH APPLIES TO UNTREATED MAIZE STARCH , OR ON THE OTHER HAND BE CLASSIFIED AS GLUE MADE FROM STARCH UNDER SUBHEADING 35.05 B . IN THOSE CIRCUMSTANCES AND HAVING REGARD TO THE COMPOSITION OF THE SAID PRODUCT THE ONLY HEADINGS OR SUBHEADINGS WHICH CAN BE CONSIDERED FOR THE PURPOSES OF TARIFF CLASSIFICATION ARE SUBHEADINGS 23.07 B I ( C ) 1 AND 35.05 A OF THE COMMON CUSTOMS TARIFF .
16 RULE A 1 OF THE RULES FOR THE INTERPRETATION OF THE NOMENCLATURE OF THE COMMON CUSTOMS TARIFF PROVIDES THAT ' ' FOR LEGAL PURPOSES , CLASSIFICATION SHALL BE DETERMINED ACCORDING TO THE TERMS OF THE HEADINGS AND ANY RELATIVE SECTION OR CHAPTER NOTES ' ' . RULE A 3 ( A ) OF THE GENERAL RULES PROVIDES FURTHER THAN WHEN , FOR ANY REASON , GOODS ARE , PRIMA FACIE , CLASSIFIABLE UNDER TWO OR MORE HEADINGS ' ' THE HEADING WHICH PROVIDES THE MOST SPECIFIC DESCRIPTION SHALL BE PREFERRED TO HEADINGS PROVIDING A MORE GENERAL DESCRIPTION ' ' .
17 IT IS COMMON GROUND THAT THE PRODUCT IN QUESTION IS SPECIALLY INTENDED FOR ANIMAL FEED OR AT LEAST IS USED AS A RAW MATERIAL IN THE ANIMAL FEED INDUSTRY . HAVING REGARD TO THE AFOREMENTIONED GENERAL RULES OF INTERPRETATION IT MUST THEREFORE BE ACCEPTED THAT IN VIEW OF ITS MAIN PURPOSE THE PRODUCT MEETS THE CONCEPT OF ' ' ANIMAL FODDER ' ' WITHIN THE MEANING OF CHAPTER 23 OF THE COMMON CUSTOMS TARIFF AND MUST BE CLASSIFIED AS ' ' FORAGE ' ' OR AT LEAST AS ' ' OTHER PREPARATIONS OF A KIND USED IN ANIMAL FEEDING ' ' TO WHICH HEADING 23.07 REFERS . HAVING REGARD TO ITS COMPOSITION IT COMES MORE PARTICULARLY UNDER SUBHEADING 23.07 B I ( C ) 1 .
18 THE FACT THAT ACCORDING TO THE PLAINTIFF IN THE MAIN ACTION THE PRODUCT IN QUESTION , BECAUSE OF ITS STRONG CONCENTRATION OF CALCIUM AND MAGNESIUM , MUST FOR THE PURPOSES OF DIRECT CONSUMPTION BE USED IN WEAK PROPORTIONS IN SUBSTITUTE FEEDS INTENDED FOR SUCKLER FEED IN NO WAY ALTERS ITS PURPOSE WHICH IS BASICALLY TO SERVE AS ANIMAL FEED WHATEVER THE MANNER IN WHICH IT MUST BE ADMINISTERED AND THUS CANNOT SUFFICE TO ALTER ITS TARIFF CLASSIFICATION AS FORAGE UNDER HEADING 23.07 .
19 FOR ALL THOSE REASONS IT IS NECESSARY TO ANSWER THE SECOND QUESTION TO THE EFFECT THAT A PRODUCT INTENDED FOR ANIMAL FEED AND COMPOSED OF 90% MAIZE STARCH WHICH HAS BEEN TREATED OTHERWISE THAN BY CHEMICAL MEANS , 5% CALCIUM CHLORIDE AND 5% MAGNESIUM CHLORIDE COMES UNDER SUBHEADING 23.07 B I ( C ) 1