Tariff classification of wrapping-tool parts upheld for identifiable steel bits and sleeves under the claimed customs entries.

Imported bits and sleeves of steel used as wrapping tools were treated as identifiable parts of wrapping tools on the basis of the invoice and Bill of Entry, so they answered the claimed tariff description. The contrary customs classification under Heading 7333/40 was not sustained because the goods' nature and accepted factual character supported classification as parts of wrapping tools. They were therefore classifiable under Heading 85.05 for basic customs duty and under Tariff Item 68 for additional countervailing duty.

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Issues: Whether the imported goods, described as bits and sleeves (steel) or wrapping tools, were correctly classifiable as identifiable parts of wrapping tools under Heading 85.05 for basic customs duty and Tariff Item 68 for additional countervailing duty, rather than under Heading 7333/40.

Analysis: The imported goods were examined with reference to the invoice and Bill of Entry, and the factual position accepted that they were identifiable parts of wrapping tools. On that basis, the goods were found to answer the description of the claimed tariff entry. The contrary classification adopted by the customs authorities was not sustained in view of the nature of the goods and their proper tariff description.

Conclusion: The goods were held to be correctly classifiable under Heading 85.05 for basic customs duty and under Tariff Item 68 for CV duty, in favour of the assessee.

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