Customs classification of television parts turns on essential character under Rule 2(a), and incomplete imports stayed classifiable as parts.

Rule 2(a) applies only when imported incomplete or unassembled goods have the essential character of the complete article. Here, the consignments contained only certain television components, while key items such as picture tubes, cabinets and speakers were not imported and had to be sourced locally. On those facts, the goods did not assume the approximate shape, outline or essential character of a colour television set, and the imported items were classifiable only as parts. Authorities relying on cases involving imports that substantially constituted the complete machine were distinguishable on facts.

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Issues: Whether the imported television parts, when assessed under Rule 2(a), could be treated as complete colour television sets for customs classification.

Analysis: Rule 2(a) applies only where the incomplete or unfinished article, as imported, has the essential character of the complete or finished article, including goods imported unassembled or disassembled. The imported consignments consisted only of certain parts, while important components such as picture tubes, cabinets and speakers were not imported and had to be procured locally. On the facts, the goods did not attain the approximate shape, outline or essential character of a colour television set. The value and nature of the imported parts also showed that they were only components and not the finished article. The contrary reliance on cases involving imports that substantially constituted the complete machine was distinguished on facts.

Conclusion: Rule 2(a) was inapplicable and the imported goods were classifiable only as parts, not as colour television sets, in favour of the assessee.

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