Tariff classification of roof mounted air-conditioning units follows Heading 8415 over railway parts provisions for rail coaches.

A roof mounted air-conditioning unit for railway coaches was classified under Heading 8415 because that heading specifically covers air-conditioning machines, while Heading 8607 is only a general provision for parts of railway rolling stock. Section XVII Note 2(e) excludes machines and apparatus of headings 8401 to 8479 from treatment as railway parts, so goods that answer to Heading 8415 cannot be reclassified merely because they are supplied for rail use. The explanatory notes confirm that tariff classification depends on the function of the goods, not the industry or vehicle in which they are used. The unit was therefore not eligible for Heading 8607.

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Issues: Whether the roof mounted air-conditioning unit manufactured for railway coaches was classifiable under Heading 8415 as an air-conditioning machine or under Heading 8607 as parts of railway rolling stock.

Analysis: Heading 8415 specifically covers air-conditioning machines, while Heading 8607 is a general provision for parts of railway locomotives or rolling stock. Under the tariff rules of classification, a specific heading prevails over a general heading. Section XVII Note 2(e) excludes machines and apparatus of headings 8401 to 8479 from the scope of parts and accessories for Section XVII, so a good classifiable as an air-conditioning machine cannot be treated as a part of railway rolling stock merely because it is supplied for use in railways. The explanatory notes further show that classification depends on the function of the goods and not on the industry or vehicle in which they are used. The conditions for Heading 8607 were not satisfied because the goods were excluded by the section notes.

Conclusion: The roof mounted air-conditioning unit is classifiable under Heading 8415 and not under Heading 8607; the appeal fails.

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