Transmission chains for automotive use fall under Heading 7315 and are excluded from engine-parts classification under Heading 8409.

Automotive transmission chains made of iron or steel, including roller chains and inverted tooth or silent chains, are classifiable under Heading 7315 because that heading specifically covers transmission chains for cycles, automobiles and machinery. Although the chains are used in engines, Heading 8409 does not apply to parts of engines where the goods are articles of general use under Section XV, and chains of Heading 7315 are treated as such. The products were therefore placed under CTH 73151100 for roller chains and CTH 73151290 for inverted tooth or silent chains, and excluded from Heading 8409.

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Issues: Whether automotive chains manufactured as roller chains and inverted tooth or silent chains are classifiable under Heading 7315 or Heading 8409 for GST purposes.

Analysis: The goods were found to be transmission chains made of iron or steel, namely articulated link chains used for power transmission in automotive engines and machinery. Heading 7315 specifically covers chain and parts thereof of iron or steel and includes transmission chains for cycles, automobiles or machinery, including roller chains and inverted tooth or silent chains. By contrast, Heading 8409 covers parts suitable for use solely or principally with engines of Heading 8407 or 8408, but the Section XVI notes exclude parts of general use, and Note 2 to Section XV treats articles of Heading 7315 as parts of general use. On that basis, even though the chains are used in engines, they do not fall under Heading 8409.

Conclusion: The automotive chains are classifiable under CTH 73151100 in the case of roller chains and under CTH 73151290 in the case of inverted tooth or silent chains, and not under Heading 8409.

Final Conclusion: The ruling settles the classification in favour of Heading 7315 for the applicant's products and rejects classification under Heading 8409.

Ratio Decidendi: Articles covered as parts of general use under Section XV remain classifiable in their own heading and are excluded from Heading 8409 even when they are used as engine parts.

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