Classification of plastic cutting boards as machinery parts failed because they were unmachined and generally usable, not identifiable machine parts.

Imported unmachined plastic cutting boards remained classifiable as plastic goods under Chapter 39 because Chapter 39 excludes only articles that can properly be identified as machinery parts under Section XVI. Applying Note 2 of Section XVI and the exclusionary notes to Chapter 84, the article had to be sufficiently worked and identifiable as a part of a particular machine before it could move out of Chapter 39. These goods were merely plastic sheets cut to size, not machined into identifiable machine parts, and their general utility or essential use in a machine did not by itself make them spare parts. Classification under Chapter 84 was therefore rejected.

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Issues: Whether imported unmachined plastic cutting boards were classifiable under Chapter 39 as plastic goods or under Chapter 84 as parts of machinery.

Analysis: Note 1(ii) of Chapter 39 excludes articles falling within Section XVI from Chapter 39. Classification as machinery parts therefore depended on whether the goods could be identified as parts of machinery under Section XVI. Under Note 2 of Section XVI, read with the exclusionary notes in Section XVI and Chapter 84, an article must be sufficiently worked and capable of identification as a machinery part before it can be taken out of Chapter 39. The goods here were merely plastic sheets cut to size and were not machined so as to be identifiable as parts of a particular machine. Even if they were essential to the use of the machine, that did not by itself make them spare parts. As they were capable of general use, they did not fall within the machinery-part classification claimed by the importer.

Conclusion: The goods were correctly assessed under Chapter 39 and not as parts of machinery under Chapter 84.

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