Tariff classification of imported chains: chains used in machine tools remained under Heading 73.29 as parts of general use.

Imported chains were held classifiable under Heading 73.29 because that heading specifically covers chains and parts thereof, and Note 2 to Section XV treats them as parts of general use. As parts of general use, they are excluded from Section XVI by Section Note 1(g), so they cannot be placed under Heading 84.45/48 merely because they are used in or are integral to a machine tool. The tariff classification therefore remained under Heading 73.29, and the claim for re-assessment under Heading 84.45/48 failed.

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Issues: Whether the imported chains were classifiable as parts of a machine tool under Heading 84.45/48 of the Customs Tariff or as chains under Heading 73.29, and whether they were excluded from Chapter 84 as parts of general use.

Analysis: Heading 73.29 specifically covers chains and parts thereof. Note 2 to Section XV treats goods described in Heading 73.29 as parts of general use. Section Note 1(g) of Section XVI excludes such parts of general use from Section XVI, which covers Chapters 84 and 85. On that tariff scheme, chains cannot be brought under Heading 84.45/48 merely because they are used in a machine or are integral to its operation.

Conclusion: The imported chains were not classifiable under Heading 84.45/48 and were correctly assessed under Heading 73.29; the assessee's claim for re-assessment failed.

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