Rubber processing machinery classification favored Heading 8477.80 for a Banbury mixer used in compounding rubber and plastics.

The Banbury mixer imported for rubber and plastic processing was treated as machinery for working rubber or plastics under Heading 8477.80, not as mixing or kneading machinery under Heading 8479.82. The classification turned on its main and exclusive use in the rubber and plastic industry and its function in breaking up rubber particles and producing compounded rubber. Heading 84.77 was construed broadly to cover machinery used in the rubber or plastics field, while Heading 84.79 was regarded as a residual entry for machines with individual functions not otherwise specified.

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Issues: Whether the Banbury mixer imported by the appellant was classifiable under Heading 8477.80 as machinery for working rubber or plastics, or under Heading 8479.82 as mixing, kneading and similar machinery.

Analysis: The mixer was found to be used mainly and exclusively in the rubber and plastic industry. Its function in breaking up rubber particles and producing compounded rubber showed that it worked rubber within the meaning of Heading 84.77. Heading 84.79 was treated as a residual heading for machines having individual functions not elsewhere specified, and the words used in Heading 84.77 were construed broadly enough to cover machinery used in the rubber or plastics field.

Conclusion: The Banbury mixer was held classifiable under Heading 8477.80 and not under Heading 8479.82.

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