Tariff classification of hydraulic swaging press depends on whether it performs true metal forming or only incidental fitting functions.

Hydraulic swaging press classification turned on whether the machine performed genuine metal forming or merely a fitting function. Swaging, for tariff purposes, was treated as shaping or reducing a rod or tube to produce a distinct metal product. Because the imported machine was used principally to fit and bond a metal sleeve to a hose end, with any diameter reduction only incidental, its essential character was that of a special-purpose fitting tool. It was therefore not classifiable as a swaging machine under Heading 84.45/48 and fell under Heading 84.59.

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Issues: Whether the imported hydraulic swaging press was classifiable as a swaging machine under Heading 84.45/48 of the Customs Tariff, or as a fitting and mounting tool under Heading 84.59.

Analysis: Swaging, for tariff purposes, was treated as a metal forming process in which a rod or tube is shaped or reduced in diameter to produce a distinct product. The imported machine, however, was found to be used principally for fitting and bonding a metal sleeve to the end of a hose, with any reduction in diameter being merely incidental to that function. The essential character of the machine was therefore that of a special-purpose fitting tool rather than a metal forming machine.

Conclusion: The machine was not classifiable as a swaging machine under Heading 84.45/48 and was correctly assessable under Heading 84.59; the decision was against the assessee.

Ratio Decidendi: A machine falls under the swaging or metal-forming tariff entry only if it performs a genuine metal-forming operation producing a shaped metal product, and not where the reduction in diameter is merely incidental to fitting or mounting components together.

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