Rubber articles used in machinery may fall under the rubber heading when Section XVI exclusion applies.

Synthetic condenser rubbing aprons imported for carding machines were held classifiable as articles of vulcanised rubber under Heading 40.05/16 rather than as parts of textile machinery under Heading 1984.37. Although the goods functioned as machine parts, Note 1(a) to Section XVI of the Customs Tariff Act excluded rubber articles of the kind used on machinery or for industrial purposes from that section. A prior tribunal ruling on synthetic rubber aprons used in carding machines was followed as the more directly applicable authority, while a decision on windscreen wiper blade refills was found inapplicable because the present goods were capable of industrial use.

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Issues: Classification of synthetic condenser rubbing aprons imported as parts of carding machines, and whether they fall under Heading No. 1984.37 as parts of textile machinery or under Heading No. 40.05/16 as articles of rubber.

Analysis: The goods were treated as parts of carding machines, which would ordinarily support classification as parts of textile machinery. However, Note 1(a) to Section XVI of the First Schedule to the Customs Tariff Act, 1975 excludes from that section articles of vulcanised rubber of the kind used on machinery or for industrial purposes. The persuasive Australian decision on windscreen wiper blade refills was held inapplicable because the present goods were capable of industrial use. The prior Tribunal decision concerning synthetic rubber aprons used in carding machines was followed as more directly applicable, and it held that such goods are excluded from Section XVI notwithstanding their character as machine parts.

Conclusion: The goods were correctly classified under Heading No. 40.05/16 and not under Heading No. 1984.37.

Final Conclusion: The appeal failed, and the departmental classification was sustained.

Ratio Decidendi: Where rubber articles are parts of machinery but are excluded by Note 1(a) to Section XVI, their classification is governed by the rubber heading rather than the machinery-parts heading.

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