Tariff classification of imported insulators turned on specific heading wording, with the residual entry upheld.

Imported insulators used in high-voltage insulating switches were held not to fall within Heading 85.18/27(3), because that sub-heading covered electrical apparatus, resistors, switch boards and control panels but did not specifically extend to insulators or insulating fittings. As no alternative heading was pressed, the goods were assessed under the applicable residual entry. The classification under Heading 85.18/27(1) was therefore upheld, the reassessment claim under Heading 85.18/27(3) was rejected, and the customs assessment stood confirmed.

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Issues: Whether the imported insulators were classifiable under Heading 85.18/27(3) at 40% ad valorem or under Heading 85.18/27(1) at 60% ad valorem.

Analysis: The goods were insulators used in high-voltage insulating switches. Heading 85.18/27(3) covered electrical apparatus, resistors, switch boards and control panels, but did not specifically extend to insulators or insulating fittings. Since the imported goods did not fall within that sub-heading and no alternative heading was pressed, they were required to be assessed under the residual applicable entry.

Conclusion: The classification under Heading 85.18/27(1) was upheld and the reassessment claim under Heading 85.18/27(3) was rejected.

Final Conclusion: The appeal failed and the assessment made by the customs authorities stood confirmed.

Ratio Decidendi: Where imported goods are not covered by the specific wording of a claimed tariff sub-heading, they cannot be classified there and must be assessed under the applicable residual entry.

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