Residuary tariff classification requires exhaustion of specific headings before resorting to the residuary entry.

A residuary tariff heading can be used only when no specific heading covers the goods, and classification must turn on the goods' nature, function and the relevant statutory notes. Applying Note 2(b) of Section XVI and Note 7 to Chapter 84, a part suitable for a particular machine must be classified with that machine where no specific heading applies, and a machine performing more than one function is classified by its principal purpose. Because the Tribunal relied only on an HSN note on vibrator motors and did not consider the full scheme of Section XVI and Chapter 84 or the claim that the equipment was an integral part of pulp-making machinery, the residuary classification was not sustained and the matter was remitted for reconsideration.

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Issues: Whether the motor vibrator with actuator imported as part of pulp-making machinery was classifiable under Heading 8439.91 as a part of machinery for making pulp, or under the residuary Heading 8479.89 of the Customs Tariff Act, 1975.

Analysis: The residuary entry can be applied only when no other heading expressly or by necessary implication covers the goods. In classification disputes, the goods must be identified by their nature and function, and not merely by description. Note 2(b) of Section XVI requires a part suitable for a particular machine to be classified with that machine in the absence of a specific heading. Note 7 to Chapter 84 also requires machines performing more than one function to be classified according to their principal purpose. The Tribunal relied only on the HSN explanatory note concerning vibrator motors and did not consider the full scheme of Section XVI and Chapter 84, including the appellant's case that the equipment formed an integral component of the pulp-making machinery and regulated the flow of wood chips into the feeder.

Conclusion: The classification under the residuary Heading 8479.89 could not be sustained on the material considered, and the matter had to be reconsidered in accordance with law. The appeal succeeded and the assessee obtained relief by way of remand.

Ratio Decidendi: A residuary tariff entry cannot be invoked unless the goods are shown not to fall under any specific heading, and a part suitable for a particular machine is classifiable with that machine where the statutory notes so require.

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