Specially adapted forklift truck engines fall under the transport vehicle prime mover classification, not the residual engine entry.

Internal combustion engines specially adapted for fitting into forklift trucks were classifiable as engines designed for use as prime movers for transport vehicles under Tariff Item 29(i), because forklift trucks were treated as transport vehicles and the engines had special features suited to that function. The broader residuary classification under Tariff Item 29(ii) applied only to other internal combustion engines, so the specific classification prevailed and the challenge to the classification failed.

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Issues: Whether internal combustion engines manufactured for fitting into forklift trucks were classifiable under Tariff Item 29(i) as engines designed for use as prime movers for transport vehicles, or under Tariff Item 29(ii) as other internal combustion engines.

Analysis: Tariff Item 29(i) applies to internal combustion engines designed for use as prime movers for transport vehicles and given some special shape, size or quality for that purpose, while Tariff Item 29(ii) covers all other internal combustion engines. Forklift trucks were held to be vehicles for transport, since they carry goods even if over limited distances and also perform stacking functions. On the facts, the engines manufactured for forklift trucks had special features adapted to their specific function of moving the trucks, and therefore answered the description in Item 29(i).

Conclusion: The engines were correctly classified under Tariff Item 29(i) and not under Tariff Item 29(ii); the classification challenge failed.

Ratio Decidendi: Forklift trucks are transport vehicles, and an internal combustion engine specially adapted for use as their prime mover falls within the specific classification for such engines.

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