Classification of electronic temperature recording equipment under Heading 90.29 upheld over claim as measuring instrument parts

Imported temperature recorder and recording controller were held classifiable under Heading 90.29(2) because Chapter Note 2 to Chapter 90 governed parts and accessories that answer the terms of the relevant heading. The goods were treated as electronic instruments with individual functions rather than essential parts of a complete temperature measuring instrument, so classification under Heading 90.28 read with Heading 90.24 was rejected. The reasoning accepted that the competing tariff headings had to be resolved by applying the chapter note to the actual nature of the imported items, and the existing classification under Heading 90.29(2) was upheld.

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Issues: Whether the imported temperature recorder and recording controller were classifiable as parts or accessories of a temperature measuring instrument under Heading 90.28 read with Heading 90.24, or as parts of electrical instruments under Heading 90.29.

Analysis: The dispute turned on the proper application of Chapter Note 2 to Chapter 90 and the relationship between the competing tariff headings. The classification claim depended on whether the goods were to be treated as essential parts of a complete temperature measuring instrument or as separate parts and accessories of instruments falling within Chapter 90. On the facts described, the imported items were electronic instruments with individual functions, and the reasoning accepted that Chapter Note 2(b) governed parts and accessories falling within Chapter 90 when they answer the terms of the relevant heading. The Tribunal found no basis to disturb the Collector (Appeals), who had classified the goods under Heading 90.29(2).

Conclusion: The goods were correctly classifiable under Heading 90.29(2), and the assessee's claim for classification under Heading 90.28 read with Heading 90.24 failed.

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