Tariff classification of compound ball and roller bearings accepted under Heading 84.62(1), with refund following.

Compound ball and roller bearings were the subject of a tariff classification dispute under the Customs Tariff Act, 1975, with the lower authorities classifying them under Heading 84.62(2) and the importers claiming Heading 84.62(1). The dispute turned on the proper classification of the imported goods. During the hearing, the Department conceded that compound ball and roller bearings were correctly classifiable under Heading 84.62(1), and the goods were accordingly treated as falling within that heading. Consequential refund followed for the importers.

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Issues: Whether compound ball and roller bearings were correctly classifiable under Heading 84.62(1) of the Customs Tariff Act, 1975, or under Heading 84.62(2) of that Tariff.

Analysis: The dispute turned on the proper tariff classification of the imported goods. The lower authorities had placed the goods under Heading 84.62(2), while the appellants claimed classification under Heading 84.62(1). During the hearing, the Department conceded that compound ball and roller bearings were correctly classifiable under Heading 84.62(1).

Conclusion: The goods were held classifiable under Heading 84.62(1) of the Customs Tariff Act, 1975, with consequential refund to the appellants.

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