Tariff classification of airport baggage conveyors under the most specific heading led to classification as works trucks.

Imported aircraft baggage conveyors were compared against competing tariff headings for lifting and handling machinery, special purpose motor lorries and vans, and mechanically propelled works trucks used in airports. Applying the rule that goods must be classified under the most specific and appropriate description, the conveyors were found to answer the description of airport works trucks rather than general handling machinery or special purpose vans. The goods were therefore classified under Heading 87.07 of the Customs Tariff Act, 1975, and the appeal was not allowed.

---

---

Issues: Whether the imported aircraft baggage conveyors were classifiable under Heading 84.22, Heading 87.03, or Heading 87.07 of the Customs Tariff Act, 1975.

Analysis: The competing headings were compared against the nature and use of the goods. Heading 84.22 covered lifting, handling, loading or unloading machinery, while Heading 87.03 covered special purpose motor lorries and vans, and Heading 87.07 covered mechanically propelled works trucks used in airports for short-distance transport or handling of goods. On a plain reading of the tariff descriptions, the imported baggage conveyors answered the description of mechanically propelled works trucks used in airports. The governing principle applied was that goods must be classified under the heading that is most specific and appropriate to their description.

Conclusion: The goods were correctly classified under Heading 87.07 of the Customs Tariff Act, 1975. The appeal was not allowed.

---