Tariff classification of laboratory dispenser and solution maker under specific automatic regulating heading, not residuary machine entry.

Imported laboratory dispensers and solution makers used for precise, repeatable dispensing and solution preparation were treated as instruments performing measuring and controlling functions. Because heading 9032.89 specifically covered automatic regulating or controlling instruments and apparatus, the residuary heading 8479.89 was held inappropriate where a more specific description applied. Rule 3(c) of the General Rules for Interpretation was used to prefer the proper tariff classification. The analysis therefore supports classification of the goods under heading 9032.89 of the Customs Tariff Act, 1975, rather than under the residuary machine heading 8479.89.

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Issues: Whether the imported laboratory dispenser and solution maker was correctly classifiable under heading 9032.89 of the First Schedule to the Customs Tariff Act, 1975, or under heading 8479.89 as a residuary machine under the First Schedule to the Customs Tariff Act, 1975.

Analysis: The equipment was described as a laboratory dispenser and solution maker used for fast, accurate and repeatable dispensing of recipes and preparation of solutions with precision. The residuary heading 84.79 was found to be intended for machines having individual functions not otherwise specified, and a residuary classification was considered inappropriate where the goods answered to a more specific description. The equipment was treated as an instrument performing measuring and controlling functions, with automatic start and stop at pre-set intervals, and therefore as fitting the description of automatic regulating or controlling instruments and apparatus under heading 9032.89. Rule 3(c) of the General Rules for Interpretation of the Import Tariff was applied to prefer the appropriate classification.

Conclusion: The goods were classifiable under heading 9032.89 of the First Schedule to the Customs Tariff Act, 1975, and not under the residuary heading 8479.89.

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