Tariff classification of sewing machine parts turned on industrial use, not motor capacity, for Heading 84.41.

Imported NISSIN brand thread take-up lever for a sewing machine was classified as a part of an industrial sewing machine under Heading 84.41 of the Customs Tariff Act. The Bill of Entry described the goods as meant for industrial use, and the importer certified that the parts were not interchangeable with domestic sewing machines. The lower authority's test that the machine must have a motor exceeding 1/4 H.P. was held inapplicable to this tariff entry. The goods were therefore correctly assessed under the sub-heading for parts of industrial sewing machines, and the assessee succeeded.

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Issues: Whether the imported "NISSIN Brand Thread Take up Lever" for a sewing machine was classifiable as parts of a domestic sewing machine or as parts of an industrial sewing machine under Heading 84.41 of the Customs Tariff Act.

Analysis: The description in the Bill of Entry showed that the goods were intended for an industrial sewing machine, and the importer had certified that the parts were not interchangeable with domestic sewing machines. The lower appellate finding also accepted that the goods were parts of industrial sewing machines. The criterion applied by the lower authority, namely that the machine must have a motor exceeding 1/4 H.P., was held to be misplaced because that requirement did not govern the tariff classification in question.

Conclusion: The imported goods were correctly classifiable under sub-heading (1) of Heading 84.41 as parts of industrial sewing machines, and the appeal was allowed in favour of the assessee.

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