Manual pump classification depends on actual goods description, not invoice wording or importer's preferred tariff heading.

A piston type high pressure hydraulic pump was held to fall under Heading 84.10(2) as a manually operated pump. The classification turned on the actual character of the imported goods, and that character was not displaced by the invoice description or by the importer's request for a different sub-heading. Once the goods answered the description in sub-item (2), no other circumstance could alter the tariff position. The challenge to re-classification therefore failed, and the original tariff classification was upheld.

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Issues: Whether the imported piston type high pressure hydraulic pump was correctly classified under Heading 84.10(2) as a manually operated pump, or whether it was liable to re-classification under the alternative sub-heading claimed by the importer.

Analysis: Heading 84.10(2) specifically covered manually operated pumps. The imported goods were found to be manually operated pumps, and that character was not displaced by the description in the invoice or by the importer's contention for a different sub-classification. Once the goods answered the description in sub-item (2), no other circumstance could alter the tariff position.

Conclusion: The classification under Heading 84.10(2) was upheld and the importer's challenge to re-classification failed.

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