Watch dial feet classified as parts of watches, with Rule 2(a) applying over the general copper heading.

Imported watch dial feet in predetermined sizes were treated as identifiable watch components rather than generic copper articles because they were intended for fitment to watch dials and had acquired the essential character of watch parts in their imported condition. Rule 2(a) of the Customs Tariff Rules applied, so a part of a sub-assembly could be classified as part of the finished article even if minor further processing remained. The specific heading for parts of watches therefore prevailed over the general copper heading, and classification under Heading 91.01/11 was upheld.

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Issues: Whether imported watch dial feet were classifiable as parts of watches under Heading 91.01/11 of the Customs Tariff Act, 1975 or as copper articles under Heading 74.09/19, and whether Rule 2(a) of the Rules for the Interpretation of the Customs Tariff applied.

Analysis: The invoice described the goods as soldered watch dial feet in predetermined sizes, showing that they were not mere pieces of wire but identifiable watch components ready for fitment. Their stated use was for watch dials, and a part of a sub-assembly was treated as part of the finished article. The goods had acquired the essential character of watch parts even if some further cutting or minor processing might follow. Rule 2(a) applied because the imported goods, in their imported condition, were sufficiently complete to be treated as parts. The generic copper heading was held inappropriate in view of the specific heading for parts of watches.

Conclusion: The goods were correctly classified under Heading 91.01/11 of the Customs Tariff Act, 1975, and the assessee's claim for classification under Heading 74.09/19 failed.

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