Specific tariff entry prevails over general heading in classification of flexible boiler tubing and bellows.

Imported flexible tubes or bellows used inside furnace boilers were held classifiable under Heading 83.01/15 because that entry specifically covered flexible tubing and piping. Heading 84.01/02 for boilers and auxiliary plant did not apply, as the goods were not shown to be auxiliary plant such as economisers, superheaters, soot removers, gas recoverers or similar items. The specific tariff description prevailed over the more general boiler-related heading, and the competing exclusion was not established.

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Issues: Whether the imported goods were classifiable under Heading 83.01/15 as flexible tubing and piping, or under Heading 84.01/02 as parts of auxiliary plant for boilers.

Analysis: The goods were described as flexible tubes or bellows used inside furnace boilers and capable of withstanding high temperature and pressure. Heading 83.01/15 specifically mentioned flexible tubing and piping among miscellaneous articles of base metal. Heading 84.01/02 covered boilers and auxiliary plant such as economisers, superheaters, soot removers, gas recoverers and the like, but the goods in question were not shown to fall within that auxiliary plant description. The specific mention of flexible tubing and piping in Heading 83.01/15 was decisive, and the exclusion needed to displace that heading was not shown.

Conclusion: The goods were correctly classified under Heading 83.01/15 and not under Heading 84.01/02.

Ratio Decidendi: Where competing tariff entries are available, the entry specifically describing the goods prevails over a more general heading.

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