Independent function test determines classification of hydraulic distribution assembly under Heading 84.79 rather than motor vehicle parts.

Heading 87.08 applies only to motor vehicle parts and accessories that meet the Section XVII Notes, and Note 2(e) excludes machines and apparatus of Heading 84.01 to 84.79, including their parts, from Chapter 87. The hydraulic distribution assembly was analysed as performing an independent function by distributing oil in a hydraulic circuit, bringing it within Heading 84.79 rather than as a motor vehicle part under Heading 87.08. The text also states, in its conclusion line, that the assembly was classifiable under Heading 87.08.

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Issues: Whether the hydraulic distribution assembly was classifiable under Heading 84.79 as a machine having individual function, or under Heading 87.08 as parts and accessories of motor vehicles.

Analysis: Heading 87.08 applies only to parts and accessories of motor vehicles that satisfy the HSN conditions and are not excluded by the Notes to Section XVII. Note 2(e) to Section XVII excludes machines and apparatus of Heading 84.01 to 84.79, and parts thereof, from Chapter 87. The hydraulic distribution assembly was found to perform an independent function of distributing oil in a hydraulic circuit and therefore fell within Heading 84.79. Once classified under Heading 84.79, it could not be treated as a motor vehicle part under Heading 87.08. Note 3 to Section XVII did not override the exclusion in Note 2(e).

Conclusion: The hydraulic distribution assembly was classifiable under Heading 87.08.

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