Plastic wheels classification: general-use plastic parts were not vehicle parts and were correctly placed under articles of plastic.

Moulded plastic wheels were held to fall under sub-heading 3926.90 as articles of plastic rather than under sub-heading 8716.00 as parts of trailers, semi-trailers or other non-mechanically propelled vehicles. The classification turned on the material and actual use of the goods: Note 2(b) to Section XVII excluded plastic parts of general use, and the wheels were found to be plastic items used in trolleys, baggage movers, toys and furniture. They did not acquire vehicle-part classification merely because one use was connected with vehicles.

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Issues: Whether moulded plastic wheels manufactured by the assessee were classifiable under sub-heading 3926.90 as articles of plastic or under sub-heading 8716.00 as parts of trailers, semi-trailers and other vehicles not mechanically propelled.

Analysis: The heading for trailers and similar vehicles covered only wheels and parts thereof of wood or steel that were identifiable as parts of such vehicles. Note 2(b) to Section XVII excluded parts of general use made of plastic. The factual finding that the goods were plastic wheels used in trolleys, baggage movers, toys and furniture remained unchallenged, and therefore they did not acquire classification as vehicle parts merely because of one use.

Conclusion: The goods were correctly classifiable as articles of plastic under sub-heading 3926.90 and not under sub-heading 8716.00.

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