Customs tariff classification of porcelain insulators remanded for fresh consideration after technical evidence supported a different heading.

Porcelain insulators imported for use in minimum oil circuit breakers were considered for classification under competing Customs Tariff headings. Heading 85.18/27(3) was treated as inapplicable, leaving Heading 85.18/27(1) and Heading 85.18/27(7) in dispute. On the available technical literature and supporting certificates, Heading 85.18/27(7) appeared the more appropriate classification. However, because the Department sought an opportunity to address the technical evidence and present its own opinion, the classification was set aside and the matter remanded for de novo determination of the correct tariff heading.

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Issues: Whether porcelain insulators imported for use in minimum oil circuit breakers were classifiable under Heading 85.18/27(1), Heading 85.18/27(3), or Heading 85.18/27(7) of the Customs Tariff Act, 1975, and whether the matter should be remanded for fresh determination.

Analysis: The goods were not pressed for classification under Heading 85.18/27(3), and that sub-heading was held inapplicable. The competing entries were therefore Heading 85.18/27(1), as urged by the Department, and Heading 85.18/27(7), as claimed by the importer. On the material before it, including technical literature and supporting certificates, the classification under Heading 85.18/27(7) appeared more appropriate. Since the Department sought an opportunity to meet the technical evidence and produce its own opinion, the proper course was to remit the matter for fresh consideration by the appellate authority.

Conclusion: The existing appellate classification was set aside and the matter was remanded for de novo consideration of the proper tariff heading.

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