Tariff classification of rubber machine parts turns on Section XVI exclusion for vulcanised rubber articles used in machinery.

Synthetic condenser rubbing aprons imported for use in carding machines were treated as articles of vulcanised rubber used in machinery, so Note 1(a) to Section XVI excluded them from classification as textile machinery parts. Although they would ordinarily fall within the machinery heading as parts of carding machines, the exclusion for rubber articles used on machinery prevailed, and the goods were therefore classifiable under heading 40.05/16 rather than heading 1984.37(1). The Tribunal also distinguished the Australian decision relied on by the importers, holding it inapplicable because the goods there were not comparable in industrial character.

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Issues: Whether synthetic condenser rubbing aprons imported as parts of carding machines were classifiable under heading 1984.37(1) as parts of textile machinery or under heading 40.05/16 as articles of rubber in view of Note 1(a) to Section XVI of the First Schedule to the Customs Tariff Act, 1975.

Analysis: The goods were treated as parts of carding machines and would ordinarily fall under the machinery heading, but Note 1(a) to Section XVI excluded from that section articles of vulcanised rubber of a kind used on machinery, mechanical or electrical appliances or for other industrial purposes. The Tribunal held that the goods, being rubber aprons used in carding machines, were excluded by the note and therefore could not remain under the machinery heading. The Australian decision relied on by the appellants was distinguished as dealing with goods not comparable in industrial character and was held inapplicable.

Conclusion: The goods were correctly classified under heading 40.05/16 and not under heading 1984.37(1); the appeal failed.

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