Tariff classification of textile machinery parts favoured Chapter 59 over Chapter 84 for fibre bushings.

Fibre bushings imported for use in machinery were treated as textile articles of a kind commonly used in machinery or plant, bringing them within Chapter 59 of the Customs Tariff. Note 1(e) to Chapter 84 excluded such textile articles from Chapter 84, while Note 4(b) to Chapter 59 covered washers and similar machinery parts. Applying that tariff scheme, the article was classified under Heading 59.16/17 rather than Heading 84.63. The analysis also noted that the term "machines" was not confined to Chapters 84 and 85 and could extend to motor vehicles and similar equipment, supporting the Chapter 59 classification.

---

---

Issues: Whether fibre bushings imported for use in machinery were classifiable under Heading 59.16/17 of the Customs Tariff Act, 1975 or under Heading 84.63.

Analysis: The relevant tariff scheme treated textile articles of a kind commonly used in machinery or plant as falling within Chapter 59. Note 1(e) to Chapter 84 excluded articles of textile materials of the kind commonly used in machinery or plant, while Note 4(b) to Chapter 59 brought within that chapter textile articles such as washers and other machinery parts. Following the earlier Tribunal view that the expression "machines" was not confined to Chapters 84 and 85 and could extend to motor vehicles and similar equipment, the imported fibre bushings, being textile articles designed for use in machinery, were held to answer the description under Heading 59.16/17.

Conclusion: The goods were correctly classifiable under Heading 59.16/17 and not under Heading 84.63, and the appeal succeeded.

Ratio Decidendi: Textile articles of a kind commonly used in machinery or plant are classifiable under Chapter 59 and are excluded from Chapter 84 by the relevant exclusion note.

---