Classification of copper-nickel tubes: nickel tubes under Chapter 75, not parts of heat exchangers under Heading 84.17

Straight length 70/30 copper-nickel tubes imported for use in heat exchangers were held classifiable under Heading 75.04/06 as nickel tubes, not under Heading 84.17 as parts of heat exchangers. Heading 84.17 covers heat exchangers and condensers as complete machines or systems and is not the specific heading for parts where another heading more accurately describes the goods. Note 3(a) to Section XV treated the goods as nickel tubes, and Note 2 to Chapter 75 extended Heading 75.04/06 to tubes and pipes, including worked tubes. The exclusion in Note 1(f) to Section XV did not apply because the goods were not machinery, mechanical appliances, or electrical goods.

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Issues: Whether 70/30 copper-nickel tubes imported for use in heat exchangers were classifiable under Heading 84.17 as parts of heat exchangers, or under Heading 75.04/06 as nickel tubes under Chapter 75.

Analysis: Heading 84.17 covers heat exchangers and condensers as complete machines or systems and is not specific for parts of those machines. Where a part has a more appropriate and specific heading elsewhere, classification must follow that heading. The goods were straight length tubes of base metal and, by virtue of Note 3(a) to Section XV, were to be treated as nickel tubes. Note 2 to Chapter 75 specifically extends Heading 75.04/06 to tubes and pipes, including worked tubes, and therefore a plain nickel tube also falls within that heading. The exclusion in Note 1(f) to Section XV was inapplicable because the goods were neither machinery nor mechanical appliances nor electrical goods.

Conclusion: The goods were correctly classifiable under Heading 75.04/06 and not under Heading 84.17; the classification adopted by the lower authorities was upheld.

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