Tariff classification of springs: exclusive use in flour mills did not override their treatment as parts of general use.

Imported scroll springs, even though usable only in flour mills, were treated as parts of general use under the Customs Tariff because the relevant Section Notes classified springs in that category. Note 1(g) to Section XVI excluded parts of general use as defined in Section XV, so the article's exclusive application in a flour mill did not move it to Heading 84.29. The goods were therefore correctly classified under Heading 73.33/40, and the customs classification was upheld.

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Issues: Whether imported scroll springs, though identifiable as exclusive parts of a flour mill, were classifiable under Heading 84.29 or as parts of general use under Heading 73.33/40.

Analysis: The relevant Section Notes to the Customs Tariff treated springs as parts of general use. Note 1(g) to Section XVI excluded parts of general use as defined in Note 2 to Section XV, and the goods in question were springs. The fact that the goods were usable only in flour mills did not take them of the specific tariff treatment applicable to springs.

Conclusion: The goods were correctly classified under Heading 73.33/40 and not under Heading 84.29.

Final Conclusion: The appeal failed and the duty classification adopted by the customs authorities was upheld.

Ratio Decidendi: Where tariff notes specifically classify an article as a part of general use, its exclusive use in a particular machine does not alter its classification under a more specific heading for that article.

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