Tariff classification of synthetic rubber machine parts follows specific section notes, placing rubber aprons under the rubber heading.

Rubber aprons made of synthetic rubber, though used as parts of a carding machine, were classifiable under the rubber heading rather than the machinery heading. Section notes and chapter notes govern tariff classification, and Note 1(a) to Section XVI specifically excludes articles of un-hardened vulcanized rubber used on machinery or for industrial purposes from Section XVI. That specific exclusion prevailed over the general rule for machinery parts, so the aprons were correctly assessed under Heading 40.05/16(1).

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Issues: Whether rubber aprons made of synthetic rubber, though used as parts of a carding machine, were classifiable under the machinery heading as parts of the machine or under the rubber heading by reason of the exclusion in Note 1(a) to Section XVI of the Customs Tariff Act, 1975.

Analysis: The goods were admittedly made of synthetic rubber and were used as parts of a carding machine. The tariff did not lay down any universal rule that all parts of machinery must be classified under the machinery heading. Section notes and chapter notes govern classification and may specifically exclude certain goods from the machinery chapters. Note 1(a) to Section XVI excludes articles of un-hardened vulcanized rubber used on machinery or for industrial purposes from Section XVI and directs their assessment under the rubber heading. Since section notes and chapter notes form part of the Tariff and determine the scope of headings, the specific exclusion prevailed over the general machinery classification.

Conclusion: The rubber aprons were correctly classified under Heading 40.05/16(1) of the Customs Tariff Act, 1975 and not under the machinery heading.

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