Tariff classification of shrimp feed machinery parts upheld under industrial heading, not as farm animal-feeding machinery.

Tariff classification of imported parts for pellet mill and shrimp feed machinery turned on whether they were machinery for preparing animal feeding stuffs under Heading 8436 or parts of industrial food-manufacturing machinery under Heading 8438. The interpretation had to be read with the Section Notes, Chapter Notes and HSN Explanatory Notes, which indicate that Heading 8436 is confined to machinery of the kind used on farms and excludes equipment designed for industrial use. As the goods were found to be parts of machinery for manufacturing shrimp feed, and not shown to be meant for use on the appellant's own farm, the claim under Heading 8436 failed and classification under Heading 8438 was upheld.

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Issues: Whether the imported parts of pellet mill and shrimp feed machinery were classifiable under Heading 8436 as machinery for preparing animal feeding stuffs, or under Heading 8438 as parts of machinery for industrial preparation or manufacture of food.

Analysis: The tariff headings had to be read with the Section and Chapter Notes and the HSN Explanatory Notes. Heading 8436 covers machinery of the type used on farms and excludes machines clearly designed for industrial use. The goods were found to be parts of machinery for manufacturing shrimp feed, and there was no proof that they were meant for use in the appellant's own farm. The HSN notes, having persuasive value in tariff interpretation, supported exclusion of industrial machinery from Heading 8436. On that basis, the impugned goods were held not to fall under the appellant's claimed classification.

Conclusion: The classification under Heading 8438 was upheld and the appellant's challenge to the demand failed.

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