Tariff classification of variable speed gear boxes depends on specific heading coverage, not intended use as machine parts.

An imported variable speed gear box was held classifiable under Heading 84.63 because that heading expressly covered gears, gear boxes and variable speed gears. Section XVI Note 2(a) required goods specifically described in a tariff heading to be classified in that heading, and Note 2(b) for machine parts applied only where no specific heading covered the item. As the gear box was itself specifically named in Heading 84.63, its intended use in a particular machine did not justify reclassification under Heading 84.45/48 as a machine part. The assessment was upheld and the appeal was dismissed.

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Issues: Whether the imported variable speed gear box was classifiable under Heading 84.63 as a specifically named item or under Heading 84.45/48 as a part of the machine with which it was used.

Analysis: Heading 84.63 expressly covered gears, gear boxes and variable speed gears. Under Note 2(a) of Section XVI of the Customs Tariff, goods of a kind specified in a heading of Chapters 84 and 85 are to be classified in that heading. Note 2(b), dealing with other machine parts suitable solely or principally with a particular machine, applies only where no specific heading covers the goods. Since the imported item was itself specifically mentioned in Heading 84.63, it could not be taken out of that heading merely because it was intended for use in a particular machine.

Conclusion: The imported variable speed gear box was correctly classified under Heading 84.63 and not under Heading 84.45/48. The assessment was upheld and the appeal was dismissed.

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