Chapter 90 exclusion governs irrigation-system decoder classification as automatic regulating or controlling instruments rather than irrigation appliances.

Imported irrigation-system decoders fall under Chapter 90 as automatic regulating or controlling instruments and apparatus, rather than under the heading for agricultural and horticultural appliances. Section XVI Note 1(m) excludes articles of Chapter 90 from Section XVI, and no corresponding exclusion removes these goods from Chapter 90. The classification under sub-heading 9032 89 90 therefore prevails over the claimed irrigation-appliance classification under sub-heading 8424 81 00.

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Issues: Whether imported irrigation-system decoders were classifiable as agricultural and horticultural appliances under sub-heading 8424 81 00 or as automatic regulating or controlling instruments and apparatus under sub-heading 9032 89 90.

Analysis: The claimed classification as parts exclusively meant for an irrigation system was tested against the relevant Section Notes. Section XVI Note 1(m) excludes articles of Chapter 90 from Section XVI. As no corresponding exclusion removed the goods from Chapter 90, the Chapter 90 classification prevailed over the claimed irrigation-appliance heading.

Conclusion: The decoders are classifiable under sub-heading 9032 89 90 as automatic regulating or controlling instruments and apparatus, against the assessee.

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