Rubber diaphragm classification turns on Tariff exclusion notes, with un-hardened rubber parts kept under the rubber heading.

Imported rubber diaphragms used in textile printing machinery were held classifiable as rubber articles under Heading 40.05/16(1), not as machinery parts under Heading 84.40, because the Tariff's section and chapter notes controlled the classification. Note 1(a) to Section XVI excludes un-hardened vulcanized rubber articles used on machinery from Section XVI, while Note 3(c) to Chapter 40 applies only where the goods are shown to be hardened rubber. The evidence did not establish hardened rubber: the hardness certificate was incomplete and pre-clearance, and the sample's elasticity and air-inflation function indicated otherwise. The departmental classification was therefore upheld.

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Issues: Whether the imported rubber diaphragm, being a part of a textile printing machine, was classifiable under Heading 84.40 as machinery part or under Heading 40.05/16(1) as a rubber product in view of the exclusion notes to Section XVI and Chapter 40.

Analysis: The goods were admittedly made of rubber and were used as part of the textile printing machine. Classification could not be determined merely by the general proposition that all machine parts must fall under the relevant machinery heading, because the Tariff contains specific section notes and chapter notes excluding certain machine parts from Section XVI. Note 1(a) to Section XVI excludes articles of un-hardened vulcanized rubber used on machinery and requires their assessment under Heading 40.05/16(1). The appellants failed to establish that the diaphragm was made of hardened rubber so as to attract Note 3(c) to Chapter 40. The hardness certificate did not identify the article tested and, in any event, preceded clearance of the goods. The sample showed substantial elasticity and functioned by inflation with air, which was inconsistent with hardened rubber. Accordingly, the exclusion in Note 3(c) to Chapter 40 did not apply, while Note 1(a) to Section XVI did apply.

Conclusion: The rubber diaphragm was correctly assessable under Heading 40.05/16(1) and not under Heading 84.40, and the classification adopted by the Department was upheld.

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