Tariff classification of sensing head and resistance items upheld based on low-voltage, low-current operation.

Classification of sensing head and resistance items was confirmed under Heading 85.18/27(1) because they operated on electric current below 400 volts and 20 amperes, a position admitted by the appellants. The existing tariff classification was therefore found to be correct. The separate challenge relating to condensers was not pursued and was left undecided on merits.

---

---

Issues: Classification of the items described as sensing head and resistance, and whether the existing classification under Heading 85.18/27(1) was correct.

Analysis: The items were found to operate on electric current below 400 volts and 20 amperes, and the appellants admitted this position. On that basis, the classification already made under Heading 85.18/27(1) was held to be correct. The challenge relating to condensers was not pressed and did not require adjudication on merits.

Conclusion: The classification under Heading 85.18/27(1) was upheld.

---