Composite machine classification controls where interconnected emission-measuring components perform one defined function under customs tariff rules.

Imported automotive exhaust emission measuring equipment was treated as a single integrated composite unit because its interconnected components jointly performed one defined function: sampling, analysing and processing exhaust emission data. Applying Section Note 4 to Section XVI, a combination of machines or machines with interconnected components that contribute together to a specific function must be classified under the heading appropriate to that function. The component-wise classification adopted below was inconsistent with the catalogue description and the functional integration of the system. The goods were therefore classifiable as one composite whole under Heading 90.27, rather than as separately classifiable parts.

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Issues: Whether the imported automotive exhaust emission measuring system was a single integrated composite unit classifiable under Heading 90.27 of the Customs Tariff, or whether its constituent parts were separately classifiable under different headings.

Analysis: The equipment comprised components intended to work together for a clearly defined function, namely sampling, analysing and processing exhaust emission data. Applying Section Note 4 to Section XVI, a machine or combination of machines made up of interconnected components that contribute together to one defined function must be classified under the heading appropriate to that function. The component-wise treatment adopted by the lower authorities did not accord with the catalogue description and functional integration of the system. The correct approach was therefore to treat the imported goods as one composite whole for classification purposes.

Conclusion: The imported goods were classifiable as one integrated unit under Heading 90.27, and not as separately classifiable components.

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