Separate invoicing preserved the identity of imported parts, so they were assessed independently from the phototypesetter.

Imported printed circuit boards and other parts shipped with a phototypesetter were considered for classification under Section Note 2(b) of Section XVI, which permits electrical and electronic parts used exclusively with a machine to be classified with that machine. Because the items were not compulsorily supplied, were separately listed and invoiced, and retained their separate identity, they could not be treated as part of the phototypesetter for assessment. The parts were therefore assessed separately, and the challenge by the assessee failed.

---

---

Issues: Whether the imported printed circuit boards and other parts, shipped with a phototypesetter but separately charged and invoiced, were liable to be assessed as part of the main machine under Section Note 2(b) of Section XVI of Chapter 84 of the Customs Tariff.

Analysis: Section Note 2(b) was relied upon for the proposition that electrical and electronic parts used exclusively with a machine may be classified with that machine. On the facts, however, the disputed items were not compulsorily supplied with the phototypesetter, but were listed and charged separately in the invoice. Although they may have had specific use only with that machine, they stood apart from the main equipment and did not lose their separate identity for assessment purposes.

Conclusion: The parts could not be treated as part of the assessment of the phototypesetter and were correctly assessed separately. The challenge failed and the decision was against the assessee.

---