Tariff classification of welding transformers and rectifiers under specific transformer heading prevails over general welding machine entry.

Welding transformers and welding rectifiers are classifiable under Chapter Heading 8504, not Chapter Heading 8468, because Heading 8504 contains the specific tariff entry for transformers while Heading 8468 is the broader heading for welding machines. The specific entry prevails over the general entry in tariff classification. The reasoning also relied on precedent treating transformers cleared without welding heads or accessories as falling under Heading 8504. On that basis, the goods were held to be classifiable under Heading 8504.

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Issues: Whether welding transformers and welding rectifiers are classifiable under Chapter Heading 8504 or Chapter Heading 8468.

Analysis: Chapter Heading 8468 covers welding machines, whereas Chapter Heading 8504 contains a specific entry for transformers. Where a specific tariff entry exists, it prevails over a general entry. The goods in question were welding transformers, and the cited precedent also treated transformers cleared without welding heads or accessories as classifiable under Heading 8504.

Conclusion: Welding transformers and welding rectifiers are classifiable under Chapter Heading 8504 and not under Chapter Heading 8468.

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