Classification of copper tubes and pipe fittings: end-use for air-conditioners did not shift them from Chapter 74 to Chapter 84.

Copper tubes and pipe fittings manufactured to air-conditioner makers' specifications remained classifiable as copper tubes or pipe fittings under Chapter 74 because their essential character was unchanged by cutting, bending, brazing, cleaning and capping. Section XV excludes parts of general use from Section XVI, and the chapter notes and heading text confirmed that pipe fittings do not become Chapter 84 parts merely because they are intended for a particular machine. The tribunal also relied on the Board's circular and prior classification reasoning supporting Chapter 74. The goods were therefore not classifiable as parts of air-conditioning machines under Chapter 84.

---

---

Issues: Whether copper tubes and pipe fittings manufactured as per the specifications of air-conditioner makers were classifiable under Chapter 74 as copper tubes or pipe fittings, or under Chapter 84 as parts of air-conditioning machines.

Analysis: The goods were found to be copper tubes and pipe fittings, cut, bent, brazed, cleaned, and capped to suit the buyer's requirements. Section XV of the tariff excludes parts of general use from Section XVI, and the relevant chapter notes and heading text showed that pipe fittings remain classifiable as such even when made to specification for a particular end use. The fact that the goods were intended for use in air-conditioners did not displace their character as copper tubes or pipe fittings. Support was also drawn from the Board's circular and prior classification reasoning treating copper pipe fittings as falling under Chapter 74.

Conclusion: The goods were correctly classifiable under Chapter 74 and not as parts of air-conditioning machines under Chapter 84, and the appeal succeeded.

---