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Issues: Whether ceramic thread guides used in textile machinery were classifiable as parts of textile machinery under Chapter 84 or as ceramic wares for other technical uses under Heading 69.09.
Analysis: The product was found to be made of ceramics. Note (1)(c) of Section XVI excludes articles answering to the description of bobbins, spools, cops, cones, reels or similar supports, and thread guides were treated as supports for yarns and threads. The Harmonised System of Nomenclature specifically includes thread guides for textile machinery within Heading 69.09 as ceramic wares for other technical uses. In that framework, the claim for classification as a part of textile machinery under Chapter 84 could not be accepted.
Conclusion: The goods were correctly classifiable under Heading 69.09 as ceramic wares for other technical uses, and the assessee's claim under Chapter 84 was rejected.
Ratio Decidendi: Where an imported article is a ceramic thread guide for textile machinery and the tariff and HSN notes specifically place such goods under Heading 69.09, the specific ceramic heading prevails and the article is excluded from classification as a part of textile machinery under Section XVI.
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