Classification of imported springs under customs tariff turned on section notes treating springs as articles of general use, not machinery parts.

Imported springs were treated as articles of general use because Section Note 2(b) to Section XV classifies springs within that category, and the exclusionary scheme of the tariff also prevented their placement in the machinery chapter. Even though the goods were specially designed and used exclusively in milling machinery, Section Note 1(g) to Section XVI kept them out of Section XVI where they fell within Section XV. On that construction, the springs were classified under Tariff Item 73.33/40 rather than as machinery parts under Tariff Item 84.29.

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Issues: Whether imported springs were classifiable as parts of machinery under Tariff Item 84.29 of the Customs Tariff Act or as articles of general use under Tariff Item 73.33/40.

Analysis: The classification turned on the interaction between Section Note 2(b) to Section XV, which treats springs as articles of general use, and the exclusionary scheme of the tariff schedule. Although the appellants relied on the specific design, catalogue part numbers, and exclusive use of the goods in milling machinery, the controlling effect of the section notes was held to extend beyond Section XV. The exclusion in Section Note 1(g) to Section XVI showed that even machinery parts would not be placed in Section XVI if they were covered as articles of general use under Section XV. On that construction, the springs remained excluded from the machinery heading and reverted to Chapter 73.

Conclusion: The springs were correctly classified under Tariff Item 73.33/40 of the Customs Tariff Act and not as parts of machinery under Tariff Item 84.29.

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