Tariff classification by specific description prevails; valve reclassified, while strap and locomotive parts remained outside claimed headings.

Imported goods are classified by the tariff description that specifically matches their character, so the valve was reclassified under Heading 84.61(2). The strap did not qualify for Heading 84.10(2), and the remaining locomotive parts could not be treated as parts under Heading 86.09 because Section Note 2 to Section XVII excluded that classification. The operative effect was partial relief only for the valve, while the claims for the strap and other items were rejected.

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Issues: (i) Whether the imported valve was classifiable under Heading 84.61(2) of the Customs Tariff Act. (ii) Whether the strap could be classified under Heading 84.10(2) of the Customs Tariff Act and whether the remaining locomotive parts were classifiable under Heading 86.09 of the Customs Tariff Act.

Issue (i): Whether the imported valve was classifiable under Heading 84.61(2) of the Customs Tariff Act.

Analysis: The valve was found to be specifically covered by the stated tariff entry. Since the article answered the description of that heading, there was no basis to retain the earlier classification.

Conclusion: The valve was directed to be reclassified under Heading 84.61(2) of the Customs Tariff Act, in favour of the assessee.

Issue (ii): Whether the strap could be classified under Heading 84.10(2) of the Customs Tariff Act and whether the remaining locomotive parts were classifiable under Heading 86.09 of the Customs Tariff Act.

Analysis: The strap was not accepted for classification under Heading 84.10(2), as the finding of the lower authority that it did not merit that treatment was upheld. For the remaining items, Section Note 2 to Section XVII excluded their classification as parts under Heading 86.09, and the existing assessment was upheld.

Conclusion: The claim for reclassification of the strap and the remaining items was rejected, against the assessee.

Final Conclusion: Relief was granted only for the valve, while the appeal failed for the strap and the other imported items.

Ratio Decidendi: A specifically described tariff entry governs classification where the goods squarely fit its terms, but a general parts heading is unavailable when an express section note excludes the claimed classification.

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