Classification of power controllers turns on independent function, with voltage regulation placing them under Heading 85.43.

Heading 85.36 applies only to apparatus intended solely or predominantly for switching, protecting, or making electrical connections, and not to devices that merely incorporate a switch. A power controller that regulates voltage to a connected load performs more than switching and is not a protective device for electrical circuits. Applying the Explanatory Notes to the Harmonised System of Nomenclature, the article was treated as an apparatus with an individual function under Heading 85.43, because it provides a variable electricity supply to the load. It was therefore classified under Heading 85.43 and not Heading 85.36, in favour of the Revenue.

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Issues: Whether the power controller was classifiable under Heading 85.36 as electrical apparatus for switching, protecting, or making connections in electrical circuits, or under Heading 85.43 as electrical machines and apparatus having individual functions not specified elsewhere.

Analysis: Heading 85.36 was held to cover apparatus intended solely or predominantly for switching, protecting, or making connections in electrical circuits, and not every device merely incorporating a switch. The power controller was found to do more than switch current: it regulated voltage for the connected load and did not function as a protective device for electrical circuits. The Explanatory Notes to the Harmonised System of Nomenclature were applied to determine the scope of both headings. Heading 85.43 was held to apply to apparatus having an individual function, and the power controller was found to perform an independent function by providing a variable supply of electricity to the load.

Conclusion: The power controller was not classifiable under Heading 85.36 and was correctly classifiable under Heading 85.43, in favour of the Revenue.

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