Tariff classification of airline gauge: optional general-use item not treated as accessory for machine tools.

An imported airline gauge was held not to fall under Heading 84.45/48 as an accessory or part suitable solely or principally for machine tools, because that classification requires the item to be confined to such use. The literature indicated that the gauge was an optional feature rather than a compulsory supply and that it was capable of general application. On that basis, it could not be treated as an accessory restricted to the specified machine tools. The broader tariff wording did not justify extending accessory classification to an item of general use, and the appeal failed.

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Issues: Whether the imported airline gauge was classifiable under Heading 84.45/48 as an accessory or part suitable for use solely or principally with the machine tools, or under Heading 90.28(4) read with Heading 90.16(1) as a measuring instrument.

Analysis: Classification under Heading 84.45/48 depended on the gauge being an accessory or part meant solely or principally for the machine tools covered by that heading. The literature showed that the gauge was not a compulsory supply, but an optional feature, and it was capable of general application. On that basis, it could not be treated as an accessory confined to use with the specified machine tools. The wider construction of the tariff phrase did not support extending accessory classification to an item of general use.

Conclusion: The airline gauge was not eligible for classification under Heading 84.45/48 and the appeal failed.

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