Original equipment classification turns on functional nexus; qualifying bobbins are machine parts, while surplus bobbins remain separately classifiable.

Imported plastic bobbins were classified by reference to their functional link with the machines imported in knocked-down condition. Bobbins shown to be necessary original equipment for first installation were treated as integral parts of the machines and classified under Heading 84.38(1). Bobbins for which no such nexus was established were not given machine-part treatment and were separately classifiable as plastic articles under Heading 39.07. The approach limited machine classification to the qualifying original equipment quantity and left surplus bobbins to independent classification.

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Issues: Classification of imported plastic bobbins for customs purposes, and whether bobbins required as original equipment in the imported machines were classifiable as parts of the machines or as separate articles of plastic.

Analysis: The imported goods were examined in the context of the machines imported in knocked down condition. On the available material, bobbins forming part of the original equipment necessary for the first installation of the machines were treated as integral parts of the machines. The balance of the bobbins, for which no such nexus was established, could not claim that treatment and would fall for separate classification. The lower authorities' reliance on Section XVI Note 1(c) was therefore not accepted in full, but only in relation to bobbins beyond the required original equipment quantity.

Conclusion: Bobbins to the extent they constituted integral original equipment for the imported machines were classifiable under Heading 84.38(1), while any excess bobbins were classifiable under Heading 39.07.

Final Conclusion: The appeal succeeded only to the extent of securing machine classification and consequential refund relief for the qualifying bobbins, with the matter remitted for examination of the refund claim accordingly.

Ratio Decidendi: Goods imported as necessary original equipment of a machine may be classified as part of the machine where their function and installation show an integral connection, while surplus quantities remain separately classifiable according to their own description.

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