Tariff classification of electrical analyser spares under Heading 90.28, not Heading 90.25, despite use in chemical analysis.

Tariff classification of spares for Beckman instruments depended on whether the goods fell under Heading 90.25 or Heading 90.28. The classification turned on the nature of the instrument described in the tariff: Heading 90.25 applied to non-electrical instruments, while Heading 90.28 covered electrical instruments and expressly included pH meters. Because the Beckman instrument was treated as an electrical analyser, the imported parts were not classifiable under Heading 90.25 merely because they were used for chemical analysis. The goods were therefore classifiable under Heading 90.28, and the appeal failed.

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Issues: Whether spares for Beckman instruments were correctly classifiable under Heading 90.25 as claimed by the importer or under Heading 90.28 as determined by the customs authorities.

Analysis: The dispute turned on the proper interpretation of the tariff. The claimed heading applied to non-electrical instruments, whereas Heading 90.28 covered electrical instruments and their electrical counterparts. Since the Beckman instrument was treated as an electrical analyser and ph meters were specifically mentioned under Heading 90.28, the imported parts were not eligible for classification under Heading 90.25 merely because they were used for chemical analysis.

Conclusion: The goods were correctly classifiable under Heading 90.28 and not under Heading 90.25. The appeal failed.

Ratio Decidendi: Where a tariff entry covers electrical instruments, goods answering that description are classifiable thereunder even if they are used for chemical analysis and are not instruments for measuring electrical factors.

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