Classification of imported diskettes as drawings and plans, not computer parts, under tariff item 49.04/06.

Imported diskettes containing designs and drawings were treated as plans and drawings for industrial or similar purposes under Tariff Item No. 49.04/06 because the medium did not change their essential character. Tariff Item No. 84.51/55, covering machinery, mechanical appliances, automatic data processing machines and their parts or accessories, was held inapplicable since diskettes are neither machines nor mechanical appliances and do not become parts or accessories merely by use with a computer system. The departmental classification was therefore incorrect, and the diskettes were correctly classifiable under Tariff Item No. 49.04/06.

---

---

Issues: Whether imported diskettes containing designs and drawings were classifiable under Tariff Item No. 49.04/06 or under Tariff Item No. 84.51/55.

Analysis: Tariff Item No. 49.04/06 covered plans and drawings for industrial, architectural, engineering, commercial or similar purposes, including original or reproduced drawings, and the Court held that drawings supplied on diskettes retained that character. Tariff Item No. 84.51/55 was held to apply to machinery, mechanical appliances, automatic data processing machines, units thereof, and their parts or accessories, but diskettes were not machines or mechanical appliances and could not be treated as parts or accessories merely because they were used with a computer system. The departmental classification was found to be erroneous.

Conclusion: The imported diskettes were correctly classifiable under Tariff Item No. 49.04/06 and not under Tariff Item No. 84.51/55, in favour of the assessee.

---