Tariff classification of stereo or hi-fi systems turns on commercial identity, not a narrow reading of listed components.

A rack series system comprising a turntable, cassette deck, amplifier, graphic equalizer and speakers was held to fall within old Tariff Item 33F because the entry covered musical systems commercially known as stereo or hi-fi systems. The use of the word "namely" in the tariff description did not restrict the entry only to the listed components, so a system answering that commercial description remained classifiable under the specific item rather than the residuary item. The classification under Tariff Item 33F was therefore confirmed.

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Issues: Whether the Rack Series System manufactured by the assessee was classifiable under old Tariff Item 33F as a musical system commercially known as a stereo or hi-fi system, or under the residuary item.

Analysis: The system consisted of turntable, cassette deck, amplifier, graphic equalizer and speakers. The governing tariff item covered musical systems commercially known as stereo or hi-fi systems, and the use of the word "namely" did not confine the entry only to the items specifically listed thereafter. Since the assessee's system was commercially known as a stereo or hi-fi system, it fell within Tariff Item 33F. The authorities below had reached the same conclusion, and no reason existed to depart from it.

Conclusion: The system was correctly classified under old Tariff Item 33F and not under the residuary item.

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