Tariff classification of an imported gating system favoured instruments for measuring and checking sound over electronic measuring instruments.

Imported gating system classification turned on comparison of the goods' description with the tariff headings and the explanatory notes relied on by Revenue. On that comparison, the system was found to fit Heading 90.25(1) as instruments and apparatus for measuring and checking sound. The competing classification under Heading 90.28(1) as electronic measuring instruments was rejected, and the goods were treated as assessable under Heading 90.25(1).

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Issues: Whether the imported gating system was classifiable under Heading 90.25(1) as instruments and apparatus for measuring and checking sound, or under Heading 90.28(1) as electronic measuring instruments.

Analysis: The description of the imported goods was compared with the relevant tariff heading descriptions and the explanatory notes relied upon by the Revenue. On that comparison, the goods were found to match the description under Heading 90.25(1).

Conclusion: The imported goods were held assessable under Heading 90.25(1), and the contrary classification under Heading 90.28(1) was rejected.

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