Classification of needle roller cages: parts of rolling bearings fall under the residuary tariff entry, not complete-bearing classification.

Needle roller cages were treated as parts of rolling bearings rather than complete bearings, so they fell outside Tariff Item 49. The analysis turned on technical specifications, trade literature, catalogue evidence, and sample comparison, all showing that a cage functions only with a housing and shaft and cannot itself bear load as a bearing does. The phrase "all sorts" in Tariff Item 49 was read as covering different kinds of complete rolling bearings, not their parts, and because no specific entry covered bearing parts, the residuary tariff item applied. Needle roller cages were therefore classifiable under Tariff Item 68.

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Issues: Whether needle roller cages manufactured by the appellants were classifiable under Tariff Item 49 as rolling bearings or under Tariff Item 68 as residuary goods.

Analysis: The product was found to be only a part or component of a rolling bearing and not a complete bearing in itself. Technical specifications, draft international standards, trade literature, catalogues, and sample comparison showed that a cage could function only in conjunction with a housing and a shaft and could not, by itself, bear the load required of a complete bearing. The expression "all sorts" in Tariff Item 49 was held to cover different kinds of complete rolling bearings and not their parts. Where the tariff intended to include parts, it did so expressly, and no such express inclusion existed in Item 49. As no other specific entry covered parts of rolling bearings, the residuary item was held to apply.

Conclusion: Needle roller cages were correctly classifiable under Tariff Item 68 and not under Tariff Item 49, and the appeals succeeded.

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