Vehicle part classification fails where plastic rings and seals fall under Section XVII exclusions and material-based classification applies.

Plastic packing, rings and seals imported for vehicle use were held not to qualify as vehicle parts under Heading 87.04/06(2) because Note 2 to Section XVII excludes joints, washers and similar articles from classification as parts and accessories. They had to be classified according to their constituent material. The alternative claim under Heading 84.64 also failed, as that heading covers only specified gaskets and similar joints and not plastic articles of this kind. The goods were therefore correctly assessed under the heading applicable to their material, and the appeal failed.

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Issues: Whether plastic packing, rings and seals imported for use as vehicle parts were classifiable as parts of the vehicle under Heading 87.04/06(2) or were excluded by Note 2 to Section XVII and classifiable according to their constituent material, including any claim under Heading 84.64.

Analysis: The imported goods were admittedly made of plastic and were described as packing, rings and seals. Note 2 to Section XVII excludes joints, washers and the like from treatment as parts and accessories and requires such articles to be classified according to their constituent material or, where applicable, under Heading 84.64. The goods were held to be of the same nature as the excluded articles and the claim under Heading 84.64 also failed because that heading covers only specified gaskets and similar joints, not plastic goods of the kind imported.

Conclusion: The goods were not classifiable as vehicle parts under Heading 87.04/06(2) and were correctly assessed under the heading applicable to their constituent material. The appeal failed.

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