Tariff classification of clutch discs follows specific heading for clutches, not intended use as turret lathe parts.

Imported clutch discs intended for use in a turret lathe were classified by reference to the tariff scheme and Section Note 2(a) and 2(b) to Section XVI, not merely by their intended use. Although the invoice and drawings showed the goods were parts for a turret lathe, clutch discs and parts of clutches were treated as falling under the specific heading for clutches, Heading 84.63, rather than the general heading claimed for lathe parts. The goods were accordingly classifiable under Heading 84.63, with consequential relief granted to the appellants.

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Issues: Whether the imported clutch discs, stated to be intended for use in a turret lathe, were classifiable under Heading 84.63 of the Customs Tariff Act, 1985 instead of Heading 84.45/48.

Analysis: The imported goods were found, on the invoice and drawings, to be parts meant for use in the turret lathe. However, the classification had to be determined by the tariff scheme and the section notes. In view of Section Note 2(a) and Section Note 2(b) to Section XVI, clutch discs and parts of clutches fall under the specific heading covering clutches, namely Heading 84.63, rather than under the heading claimed by the appellants for lathe parts.

Conclusion: The goods were held classifiable under Heading 84.63, and the appellants were granted consequential relief.

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