Classification of wind turbine towers as generator components, not general-use towers, under tariff principles and tariff notes

Tower sections imported for a wind operated electricity generator were held to be classifiable under Heading 8503 as components of the generator, not under Heading 7308 as towers. The decisive reason was that the imported towers were designed solely for use with the windmill, raising it to the required height and enabling its functioning. Under Section Note 1(f) of Section XV, articles of Section XVI are excluded from Chapter 73, and Section Note 2 to Section XV confines Chapter 73 to parts of general use. Goods specifically designed for a particular machine are classified with the main machine, consistent with the CBEC circular treating such towers as essential components.

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Issues: Whether tower sections imported for a wind operated electricity generator were classifiable under Heading 7308 as towers or under Heading 8503 as components of the wind operated electricity generator.

Analysis: The imported towers were designed solely and specifically for use with the wind operated electricity generator, serving to place the windmill at the required height and to aid its functioning. Under Section Note 1(f) of Section XV of the Customs Tariff Act, articles of Section XVI are excluded from Chapter 73, and under Section Note 2 to Section XV, parts of general use alone fall within Chapter 73. Goods specifically designed for a particular machine are to be classified with the main machine. The CBEC circular also treated such towers as essential components of wind operated electricity generators.

Conclusion: The towers were correctly classifiable under Heading 8503 as components of the wind operated electricity generator and not under Heading 7308.

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