Classification of electrical parts for armoured vehicles turned on Chapter 85 exclusion, confirming Heading 85.36 over Heading 87.10.

Electrical parts and accessories such as fuses and switches used in tanks and other armoured fighting vehicles were held classifiable under Heading 85.36, not as parts of armoured fighting vehicles under Heading 87.10, because Heading 87.10 applies only to goods identifiable as suitable solely or principally for such vehicles and not excluded by Section XVII notes. Note 2(f) to Section XVII excludes electrical machinery and equipment falling within Chapter 85, and fuses, switches and similar apparatus of Heading 85.36 fall within that exclusion. The goods therefore remained outside Chapter 87 despite their use in armoured fighting vehicles, and the competing precedents were distinguished as not involving an exclusion clause.

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Issues: Whether the goods, being electrical parts and accessories such as fuses and switches used in tanks and other armoured fighting vehicles, were classifiable under Chapter Heading 8710.00 as parts of such vehicles or stood excluded and classifiable under Chapter Heading 8536.90.

Analysis: Chapter Heading 87.10 covers parts of tanks and other armoured fighting vehicles only if the goods are identifiable as suitable solely or principally for such vehicles and are not excluded by the Notes to Section XVII. Note 2(f) to Chapter XVII excludes electrical machinery and equipment falling under Chapter 85, and the relevant exclusion notes specifically take in fuses, switches and similar electrical apparatus of Heading 85.36. The goods in question were found to be identifiable under Chapter Heading 85.36, and therefore they remained outside Chapter 87 notwithstanding their exclusive or principal use in armoured fighting vehicles. The cited precedents were held distinguishable because they did not involve the effect of an exclusion clause in a Chapter Note or Section Note.

Conclusion: The classification under Chapter Heading 8536.90 was sustained and the claim for classification under Chapter sub-heading 8710.00 was rejected.

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