Tariff classification of specialised bolts: functional fastening use brought the goods within the specific tariff entry.

Goods described as connecting rod bolts, con rod bolts, bolts rear wheel and bolts front wheel were held to fall within the tariff description of bolts under Tariff Item 52. Their essential function was fastening the two halves of the connecting rod big end, and special engineering features or tailor-made design did not create a separate functional identity outside that description. The assessee's own repeated description of the goods as bolts supported that classification. Because Tariff Item 52 specifically covered bolts and nuts, it prevailed over the residuary Tariff Item 68, so the goods were correctly classified under Tariff Item 52.

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Issues: Whether the goods described as connecting rod bolts, con rod bolts, bolts rear wheel and bolts front wheel were classifiable under Tariff Item 52 as bolts and nuts, or under Tariff Item 68 as all other goods not elsewhere specified.

Analysis: The goods were repeatedly described by the assessee itself as bolts, and the material placed before the Tribunal showed that their essential role was to fasten the two halves of the connecting rod big end. The special engineering features relied on by the assessee were treated as specifications enabling efficient performance of that fastening function, not as independent functions taking the goods outside the scope of bolts. The fact that some items were tailor-made or designed for particular engines did not prevent them from answering the tariff description of bolts. Since Tariff Item 52 specifically covered bolts and nuts, it prevailed over the residuary Tariff Item 68. The Tribunal also noted that some items were for stationary engines and that the respondents' own description supported classification as bolts.

Conclusion: The goods were correctly classifiable under Tariff Item 52 and not under Tariff Item 68.

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