Classification of aircraft-use miniature lamps under Chapter 85 prevailed over aircraft-parts treatment under Chapter 88.

Miniature lamps imported for aircraft use were held to fall within Chapter 85 as electrical filament lamps rather than Chapter 88 as aircraft parts. Although the goods were described as specialised indicator lamps for aircraft systems and claimed to be exclusively used in Boeing aircraft, Note 2(a) to Section XVII excluded electrical machinery and equipment of Chapter 85 from treatment as parts and accessories of that Section. Applying Interpretative Rule 3(a), the specific heading for electrical filament lamps prevailed over the aircraft-parts heading, so the classification under Chapter 85 was confirmed.

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Issues: Whether miniature lamps imported for aeroplane use were classifiable as aircraft parts under Chapter 88 or as electrical filament lamps under Chapter 85.

Analysis: The goods were described as specialised lamps used as indicators in aircraft systems, but Note 2(a) to Section XVII excluded electrical machinery and equipment of Chapter 85 from the scope of parts and accessories under that Section. Applying Interpretative Rule 3(a), the more appropriate classification was the one specifically covering electrical filament lamps rather than the aircraft-parts heading, notwithstanding the claimed exclusive use in Boeing aircraft.

Conclusion: The lamps were correctly classified under Chapter 85 and not as aircraft parts; the appeal failed.

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