Refrigerator insulating polystyrene classified as plastic articles, not refrigerator parts, because mere use in the appliance was insufficient.

Expanded polystyrene blocks, sheets and articles used as refrigerator insulating components were held not to be parts of refrigerators under Heading 84.18 because they performed no refrigerating or cooling function and were used only for insulation. Applying Note 2(b) to Section XVI, classification with the machine is warranted only where goods are solely or principally for use as parts of that machine; mere use in a refrigerator does not make every article a refrigerator part. The goods were therefore correctly classified under Heading 39.26 as articles of plastics, and the assessee succeeded.

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Issues: Whether expanded polystyrene blocks, sheets and articles thereof used as insulating components in refrigerators were classifiable under Heading 84.18 as parts of refrigerators or under Heading 39.26 as other articles of plastics.

Analysis: The goods did not perform any refrigerating or cooling function and were used only for insulation. The Trade Notice relied upon by the assessee showed that parts suitable for use with refrigerators were not automatically classifiable under Heading 84.18, and goods falling in the category of insulating parts could be classified elsewhere according to their own description and function. Applying Note 2(b) to Section XVI, classification with the machine is warranted only where the goods are solely or principally for use as parts of that machine; mere use in a refrigerator does not make every article a refrigerator part.

Conclusion: The goods were not classifiable under Heading 84.18 as parts of refrigerators and were correctly classifiable under Heading 39.26 as articles of plastics. The appeal succeeded in favour of the assessee.

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