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Issues: Whether the imported resistor blower was classifiable under Chapter 84 as a part of an automotive air-conditioning machine, or under Chapter 85 as a resistor falling in heading 8533.
Analysis: The classification turned on the proper application of Note 2(a) and Note 2(b) of Section XVI, together with the Harmonized System of Nomenclature. Note 2(a) requires parts which are goods included in any heading of Chapter 84 or 85 to be classified in their respective headings. Note 2(b) applies only to other parts, and can be invoked only after it is found that the item is not classifiable under Note 2(a). The record and the technical material relied upon by the Revenue did not displace the finding that the goods were resistors. The fact that the goods were used in automobiles did not control their classification when their essential nature brought them within heading 8533.
Conclusion: The resistor blower was correctly classified under Chapter 85, and the Revenue's appeal failed.
Ratio Decidendi: For classification under Section XVI, goods which are themselves covered by a heading of Chapter 84 or 85 must be classified in that heading under Note 2(a), and resort to Note 2(b) is permissible only after excluding Note 2(a); end use does not override this rule where the item is classifiable by its own nature.
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