Specific tariff entry prevails in classification of imported friction discs as friction materials, not generic clutch and brake parts.

Imported friction discs used in electromagnetic clutches and brakes were held classifiable as friction materials rather than as generic parts of clutches and brakes. The goods, being composite friction material, fell within Heading 68.13, which specifically covers friction materials such as brake linings and pads. The proposed parts heading was treated as a more general entry, and the Section XVI notes did not exclude the goods from Heading 68.13. Applying the settled rule that a specific tariff entry prevails over a general one, the revenue classification was affirmed.

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Issues: Classification of imported friction discs used in electromagnetic clutches and brakes, and whether they were classifiable as parts of clutches and brakes or under the heading for friction materials.

Analysis: The goods were made of composite friction material and were found to be articles of friction material for brakes and clutches. Heading 68.13 specifically covered friction materials, including brake linings and pads, whereas the proposed heading for parts of clutches and brakes was a more general entry. The notes to Section XVI did not exclude the goods from Heading 68.13, but the specific description in Heading 68.13 was held to govern classification. Applying the settled rule that a specific tariff entry prevails over a general one, the classification adopted by the revenue authorities was affirmed.

Conclusion: The goods were rightly classified under Heading 68.13 of the Customs Tariff Act, and the challenge to that classification failed.

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