Tariff classification of a hot area generator confirmed as an air heater under Heading 73.22, not a drying plant.

A hot area generator was held classifiable as an air heater or hot air distributor under Heading 73.22 of the Central Excise Tariff. Heading 73.22 covers such equipment even without a heat exchanger or exhaust flue, and Heading 84.19 cannot apply where the goods are otherwise classifiable under Heading 73.22. The product was found to answer the description of an air heater rather than a drying plant, so the claim for Heading 84.19 was rejected.

---

---

Issues: Whether the hot area generator manufactured by the appellant was classifiable under Heading 73.22 of the Central Excise Tariff or under Heading 84.19.

Analysis: Heading 73.22 covers air heaters and hot air distributors even where they do not also distribute fresh or conditioned air. The Explanatory Notes did not make a heat exchanger or exhaust flue a mandatory condition for classification under that heading. Heading 84.19 excludes machinery otherwise classifiable under Heading 73.22, and the product in question was found to answer the description of an air heater falling within Heading 73.22 rather than a drying plant under Heading 84.19.

Conclusion: The classification under Heading 73.22 was upheld and the appellant's claim for Heading 84.19 was rejected.

---