Machine parts used solely with rice milling equipment are classified with the machine heading, not a general filter heading.

Parts suitable for use solely or principally with rice milling machinery are classified with that machinery under Section Note 2 to Section XVI. Air jet filters and super jet small filters used in the milling industry for removing dust from grains and separating seeds from grains therefore fall under heading 8437 rather than heading 8421.10. The classification turns on the principal use of the parts with a particular class of machine, which directs them to the machine heading.

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Issues: Whether air jet filters and super jet small filters, being parts used in rice milling machinery, were classifiable under heading 8437 or under heading 8421.10.

Analysis: The products were found to be used in the milling industry for removing dust particles from grains and for separating seeds from grains. They were held to be parts suitable for use solely or principally with machinery classifiable under heading 8437. Under Section Note 2 to Section XVI, such parts are to be classified with the machines of that kind.

Conclusion: The goods were correctly classifiable under heading 8437 and not under heading 8421.10.

Ratio Decidendi: Parts suitable for use solely or principally with a particular class of machine are classified with that machine under Section Note 2 to Section XVI.

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