Non-interchangeable dies sets classified under heading 84.45/48, not heading 82.05, for customs purposes

Complete sets of spare dies for a press were classified as non-interchangeable tools, so they fell under heading 84.45/48 of the Customs Tariff rather than heading 82.05. The classification followed earlier Tribunal reasoning that dies sets lacking interchangeability are not covered by heading 82.05. On that basis, the re-assessment for the disputed item was accepted and the appeal succeeded for that item.

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Issues: Whether the imported dies sets were correctly classifiable under heading 84.45/48 of the Customs Tariff or under heading 82.05 of the Customs Tariff.

Analysis: The goods described as complete sets of spare dies for the press were found to be similar to the dies sets earlier considered by the Tribunal. On that basis, and following the earlier view that dies sets which are not interchangeable tools fall under heading 84.45/48 rather than heading 82.05, the claimed re-assessment was accepted for the disputed item.

Conclusion: The dies sets were held classifiable under heading 84.45/48 of the Customs Tariff, and the appeal succeeded for that item.

Ratio Decidendi: Dies sets that are not interchangeable tools are to be classified under heading 84.45/48 of the Customs Tariff and not under heading 82.05.

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