Customs classification of mobile phone vibration motors falls under heading 8501 as electric motors, not other claimed headings.

For customs classification, the tariff heading that most specifically and accurately describes the goods, read with the Section Notes, Chapter Notes and General Rules for Interpretation, must be applied. A DC vibration motor used inside a mobile phone was not covered by heading 8412 for non-electric engines and motors, heading 8479 for independent machinery with an individual function, or heading 8517 for telecommunication apparatus or its specially described parts. It was held to be a miniature electric motor falling within heading 8501, specifically 85011019.

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Issues: (i) Whether vibration motors for use in mobile phones are classifiable under heading 8412, 8479, 8517 or 8501 of the Customs Tariff.

Analysis: The classification had to be determined by the terms of the headings, the relevant Section Notes and Chapter Notes, and the General Rules for Interpretation. Heading 8412 was found to cover non-electric engines and motors, which did not fit the imported DC-powered vibration motor. Heading 8479 was held inapplicable because the goods were not independent machinery having an individual function attached to other apparatus. Heading 8517 was also rejected because the vibration motor was not itself telecommunication apparatus or a part specially described by that heading. The explanatory notes to heading 8501 covered electric motors of low output, including rotary and linear motors, and excluded vibrator motors of heading 8479. On the facts, the product was a miniature electric motor used in a mobile phone and answered the description of an electric motor under heading 8501.

Conclusion: The vibration motor is classifiable under heading 8501, specifically 85011019, and not under headings 8412, 8479 or 8517.

Ratio Decidendi: For customs classification, the heading whose terms most specifically and accurately describe the goods, read with the relevant Section and Chapter Notes and the General Rules for Interpretation, must be applied; a DC vibration motor used inside a mobile phone is classifiable as an electric motor under heading 8501.

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