Tariff classification of motor vehicle electrical fittings turns on ordinary commercial meaning, not broad entry language.

Electric switches, dipper switches and bulb holders made exclusively for motor vehicles were held not to fall within Tariff Item 61 as "electric lighting fittings". The entry was construed in its ordinary and commercial sense, which is associated with household fittings, and the words "switches, plugs and sockets, all kinds" were read in the context of the principal description and its genus. Goods not understood in trade or common parlance as electric lighting fittings could not be brought within the tariff by broadening the wording beyond its natural setting, so the classification notice was not sustainable.

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Issues: Whether electric switches, dipper switches and bulb holders manufactured exclusively for use in motor vehicles fall within Tariff Item 61 as "electric lighting fittings".

Analysis: The expression "electric lighting fittings" was construed in its ordinary and commercial sense, which is ordinarily associated with household fittings. Although Tariff Item 61 includes "switches, plugs and sockets, all kinds", those words were read in the context of the principal entry and the genus of electric lighting fittings. Goods made exclusively for motor vehicles were not understood in trade or common parlance as electric lighting fittings, and the broader words could not enlarge the entry beyond its natural setting.

Conclusion: The items manufactured for exclusive use in motor vehicles were not covered by Tariff Item 61.

Final Conclusion: The classification notice could not be sustained, and the challenge to the levy succeeded.

Ratio Decidendi: A tariff entry must be interpreted according to its ordinary and commercial meaning, and words used within the entry take colour from the genus of the principal description.

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