Classification of electromagnet assembly as part of electricity meter under Heading 90.33, not as an electromagnet.

An electromagnet assembly made up of an electromagnet combined with a power factor was held to be more than an electromagnet simplicitor and was accepted as a part of an electricity meter. Heading 85.05 did not apply because the primary description of the goods was not an electromagnet alone. As electricity supply meters fall under Chapter 90, and the goods were not covered elsewhere in that Chapter, classification under Heading 90.33 as parts and accessories was held appropriate. Note 2(a) to Chapters 85 and 90 was found inapplicable on the facts, and the goods were correctly classifiable under Heading 90.33.

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Issues: Whether the product described as an electromagnet assembly is classifiable under Heading 85.05 as an electromagnet or under Heading 90.33 as a part of an electricity supply meter.

Analysis: The product was found to be more than an electromagnet simplicitor, as it consisted of an electromagnet combined with a power factor and was accepted as a part of an electricity meter. Heading 85.05 was held not to govern the product because the primary description of the goods was not an electromagnet alone. Since electricity supply meters fall under Chapter 90, and the impugned goods were not goods included elsewhere in that Chapter, classification under Heading 90.33 as parts and accessories was held appropriate. Note 2(a) to Chapters 85 and 90 was found inapplicable on the facts.

Conclusion: The goods were correctly classifiable under Heading 90.33 and not under Heading 85.05.

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