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Issues: Whether polyester webbing slings used for lifting cargo were classifiable under Chapter 59 or under heading 6307.90, and whether the resulting confiscation and penalty were sustainable.
Analysis: The goods were found to be specially made textile slings designed for lifting heavy loads with cranes and other lifting equipment. They were held to be technological items used only in conjunction with machinery, and not consumer goods or articles covered by Chapter 59. The Chapter 59 notes were held inapplicable, including on the principle of ejusdem generis, because the illustrative items thereunder related to packing, lubricating, gaskets, washers and polishing discs, not lifting accessories. The alternate claim under heading 5607 was also rejected, and the classification adopted by the lower authorities under 6307.90 was accepted. As imports under that heading were restricted, confiscation was upheld.
Conclusion: The classification under heading 6307.90 was upheld and the challenge to confiscation and penalty failed.