Tariff classification of spot cleaning gun turns on specific heading for spray guns over general appliance descriptions.

Imported goods described as a "Spot Cleaning Gun" were classified as spray guns under Heading 84.21(2) of the Customs Tariff Act because the tariff description covered spray guns as a class of goods. The words referring to paint, varnish, oil, distemper or cement were treated as qualifying only similar appliances, so the principal-purpose argument did not override the specific tariff description. On that construction, the goods fell within Heading 84.21(2) rather than Heading 84.21(1) or Heading 84.59, and the assessee's alternate classification claim failed.

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Issues: Whether the imported "Spot Cleaning Gun" was correctly classifiable as a spray gun under Heading 84.21(2) of the Schedule to the Customs Tariff Act, rather than under Heading 84.21(1) or Heading 84.59.

Analysis: The imported article was treated as the same goods described in the leaflet and as a spray gun used with solvent for removing stains from fabrics. The classification turned on the proper construction of Heading 84.21. The description of sub-item (2) covered spray guns as a class of goods, while the words relating to paint, varnish, oil, distemper or cement qualified only similar appliances. The reference to principal purpose did not displace the tariff description where the goods were found to be spray guns.

Conclusion: The goods were held classifiable under Heading 84.21(2) of the Schedule to the Customs Tariff Act, and the assessee's claim to a different classification failed.

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