Corrosion-resisting material classification governs inner tube valves under Customs Tariff Heading 84.61 sub-heading (2).

Inner tube valves imported for tyre tube manufacture were classifiable under sub-heading (2) of Heading 84.61 of the Customs Tariff because they were made of a corrosion-resisting material. The description in that sub-heading was held to be illustrative, not exhaustive, so the reference to metals such as stainless steel, nickel monel, incoloy and hastelloy did not restrict coverage to those materials alone. Manufacturer certificates supported the claim that the valves were made of copper alloy with corrosion-resisting properties. The goods therefore fell within sub-heading (2) and not sub-heading (1).

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Issues: Whether inner tube valves imported for manufacture of tyre tubes were classifiable under sub-heading (2) of Heading 84.61 of the Customs Tariff as valves made of corrosion-resisting material, or under sub-heading (1) as not elsewhere specified.

Analysis: The valves were made of copper alloy and the importers produced manufacturer's certificates supporting the claim that they were made of corrosion-resisting material. The description in sub-heading (2) was held to be illustrative and not exhaustive, and the phrase referring to materials such as stainless steel, nickel monel, incoloy and hastelloy did not confine the heading to those metals alone. If the valves are in fact made of a corrosion-resisting material, they fall within sub-heading (2) notwithstanding that they are made of copper alloy.

Conclusion: The valves were classifiable under sub-heading (2) of Heading 84.61 of the Customs Tariff and not under sub-heading (1).

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