Customs classification of ice cream equipment: independent machines were not accessories to the freezer.

Can Filler, Fruit Feeder and Ripple Machine were treated as independent machines under the Customs Tariff rather than accessories to a continuous ice cream freezer. The imported freezer was accepted as refrigerating equipment under Heading 84.15(1), but the three items were found to be ready-assembled units capable of independent functioning. Their ability to connect with the freezer and improve or diversify production did not change their essential character as separate machines. They were therefore classified according to their own function, not as part of the freezer, and the assessee's challenge failed.

---

---

Issues: Whether Can Filler, Fruit Feeder and Ripple Machine were accessories to the continuous ice cream freezer or independent machines classifiable separately under the Customs Tariff.

Analysis: The imported freezer was accepted as refrigerating equipment classifiable under Heading 84.15(1). The dispute concerned the other three items. On the material before the authorities, those machines were found to be ready assembled units, capable of independent functioning, and not dependent accessories merely because they could be connected with the freezer. Their function was to improve or diversify ice cream production, but that did not alter their essential character as separate machines. The authorities therefore treated them according to their own function and not as part of the freezer.

Conclusion: The items were correctly classified as independent machines and not as accessories; the assessee's challenge failed.

---