Principal use classification for simulator parts: disc packs for aircraft simulators qualify for Chapter 88 exemption.

Imported disc packs designed solely for use with a pilot simulator were required to be classified by the apparatus and principal use rather than as ordinary computer discs. Applying the tariff notes on recorded media and parts and accessories, the article was treated as a component part of an aircraft simulator and classified under Heading 88.05. On that classification, the exemption under Notification No. 298/76 for component parts of simulators of aeroplanes and other aircraft in Chapter 88 was available, and denial of the benefit was found incorrect.

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Issues: Whether the imported disc pack used in a pilot simulator was classifiable under Heading 88.05 of the Customs Tariff and, if so, whether it was entitled to the benefit of Notification No. 298/76 dated 2-8-76.

Analysis: The goods were intended solely for use with a pilot simulator and were not to be assessed merely by their general description as computer discs. The relevant chapter note concerning recorded media and the section note governing parts and accessories required classification by the apparatus for which the goods were intended and by their principal use. On that basis, the disc pack, being a component part designed for use with an aircraft simulator, fell under Heading 88.05. Once the goods were so classified, the exemption notification covering component parts of simulators of aeroplanes and other aircraft falling within Chapter 88 applied.

Conclusion: The classification under Heading 88.05 was upheld and the benefit of Notification No. 298/76 was admissible; the denial of exemption was incorrect.

Ratio Decidendi: Where an imported article is designed solely for use with a simulator and the tariff notes require classification by the apparatus for which it is intended or by its principal use, the article is to be classified as a simulator part and is eligible for a notification granting exemption to component parts of simulators falling within Chapter 88.

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