Customs classification of motor parts: components of electric motors for wind-screen wipers fall under the motor heading, not the machine heading.

Imported armature frame and field assembly components for electric motors used in wind-screen wipers were held classifiable under Heading 85.01(2) as electric motors. The classification turned on the specific heading for electric motors, the absence of any exclusion in the heading or relevant notes, and the finding that the goods were not complete wind-screen wiper motors or parts required to be classified with the finished machine under Section Note 4 to Section XVI. Section Note 2(b) supported classification with the motor heading, while Section Note 2(c) did not apply. Classification under Heading 85.09 or Heading 85.28 was rejected, and the refund claim succeeded.

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Issues: Whether the imported armature frame and field assembly with gear and gear key, being component parts of electric motors used in wind-screen wipers, were classifiable under Heading 85.01(2) of the Customs Tariff Schedule as electric motors, or under Heading 85.09 as electrical wind-screen wipers, or under Heading 85.28 as electrical parts of machinery.

Analysis: The imported goods were admittedly component parts of electric motors. Heading 85.01(2) was a specific entry covering electric motors other than the excluded categories mentioned therein, and there was nothing in the heading or the relevant section or chapter notes to exclude the motors in question. The goods were not complete motors for wind-screen wipers, and it was not shown that the motors of which they formed part were to be classified with the machine under Section Note 4 to Section XVI. On the other hand, the BTN Explanatory Notes, though not binding, supported the view that electric motors of all types, except the specifically excluded kinds, fell within Heading 85.01(2). Since the goods were parts of motors falling under Heading 85.01(2), they also followed that heading by virtue of Section Note 2(b) to Section XVI. Section Note 2(c) was held inapplicable.

Conclusion: The goods were correctly classifiable under Heading 85.01(2), and not under Heading 85.09 or Heading 85.28.

Final Conclusion: The lower authorities' classification was set aside, the refund claim succeeded, and the differential duty was directed to be refunded.

Ratio Decidendi: Component parts of an electric motor are classifiable with the motor under the specific motor heading when the relevant notes do not compel classification with the end machine or as residual parts.

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