Tariff classification of honing sticks turns on the plain meaning of the exclusion for hones in customs entries.

Honing sticks imported for manufacture of ball and roller bearings were classified under sub-heading (1) of Heading 68.01/16, because the exclusion in sub-heading (2) for "hand polishing stones, whetstones, oil stones and hones" was construed on its plain wording. The Tribunal found that the word "hand" qualified only "polishing stones" and did not extend to whetstones, oil stones or hones. It also held that the Brussels Tariff Explanatory Notes could not override the language of the Customs Tariff Act. As a result, both hand-operated and machine-operated hones fell outside sub-heading (2), and the importer's classification claim was rejected.

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Issues: Whether honing sticks imported for manufacture of ball and roller bearings were classifiable under sub-heading (1) of Heading 68.01/16 of the Customs Tariff Act, 1975 as claimed by the Department, or under sub-heading (2) of the same heading as claimed by the importer.

Analysis: The dispute turned on the construction of the exclusionary words in sub-heading (2), namely, "but excluding hand polishing stones, whetstones, oil stones and hones". The import documents described the goods as honing sticks for the manufacture of bearings, showing them to be machine-operated hones. The Tribunal held that the Explanatory Notes to the Brussels Tariff Nomenclature could not override the language of the Customs Tariff Act. On the plain wording of the tariff entry, the word "hand" qualified only "polishing stones" and did not extend to the remaining items in the exclusion clause. Accordingly, both hand-operated and machine-operated hones were treated as excluded from sub-heading (2).

Conclusion: The goods were correctly classified under sub-heading (1), and the importer's claim under sub-heading (2) was rejected.

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